# 国税通則法 / Act on General Rules for National Taxes — 第百五十三条 (Article 153) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-153. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 国税通則法 (Act on General Rules for National Taxes), 昭和三十七年法律第六十六号 - English title "Act on General Rules for National Taxes": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第百五十三条 (Article 153)（調査の管轄及び引継ぎ） — address `art-153` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-general-rules-act/art-153 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-153 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第百五十三条（調査の管轄及び引継ぎ） — Jurisdiction over Investigations and Transfer of Evidence caption: machine translation, not official art-153 · https://japanlaw.org/ja/national-tax-general-rules-act/art-153 · https://japanlaw.org/l/337AC0000000066/art-153 **第一項** 犯則事件の調査は、国税庁の当該職員又は事件発見地を所轄する国税局若しくは税務署の当該職員が行う。 art-153/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-153/par-1 · https://japanlaw.org/l/337AC0000000066/art-153/par-1 An investigation of a criminal tax case is conducted by the relevant officials of the National Tax Agency or by the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the place where the case was discovered. machine translation, not official **第二項** 国税庁の当該職員が集取した第百五十六条第一項（間接国税に関する犯則事件についての報告等）に規定する間接国税に関する犯則事件の証拠で、重要な犯則事件に関するものは所轄国税局の当該職員に、その他のものは所轄税務署の当該職員に、それぞれ引き継がなければならない。 art-153/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-153/par-2 · https://japanlaw.org/l/337AC0000000066/art-153/par-2 Of the evidence of criminal tax cases concerning indirect national tax prescribed in Article 156, paragraph (1) (Reports, etc. on Criminal Tax Cases Concerning Indirect National Tax) collected by the relevant officials of the National Tax Agency, evidence concerning a serious criminal tax case must be transferred to the relevant officials of the competent Regional Taxation Bureau, and other evidence to the relevant officials of the competent tax office. machine translation, not official **第三項** 国税局の当該職員が集取した犯則事件の証拠は、所轄税務署の当該職員に引き継がなければならない。ただし、重要な犯則事件の証拠については、この限りでない。 art-153/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-153/par-3 · https://japanlaw.org/l/337AC0000000066/art-153/par-3 Evidence of a criminal tax case collected by the relevant officials of a Regional Taxation Bureau must be transferred to the relevant officials of the competent tax office; provided, however, that this does not apply to evidence of a serious criminal tax case. machine translation, not official **第四項** 税務署の当該職員が集取した重要な犯則事件の証拠は、所轄国税局の当該職員に引き継がなければならない。 art-153/par-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-153/par-4 · https://japanlaw.org/l/337AC0000000066/art-153/par-4 Evidence of a serious criminal tax case collected by the relevant officials of a tax office must be transferred to the relevant officials of the competent Regional Taxation Bureau. machine translation, not official **第五項** 同一の犯則事件が二以上の場所において発見されたときは、各発見地において集取された証拠は、最初の発見地を所轄する税務署の当該職員に引き継がなければならない。ただし、その証拠が重要な犯則事件の証拠であるときは、最初の発見地を所轄する国税局の当該職員に引き継がなければならない。 art-153/par-5 · https://japanlaw.org/ja/national-tax-general-rules-act/art-153/par-5 · https://japanlaw.org/l/337AC0000000066/art-153/par-5 When the same criminal tax case has been discovered in two or more places, the evidence collected at each place of discovery must be transferred to the relevant officials of the tax office having jurisdiction over the place where it was first discovered; provided, however, that when that evidence is evidence of a serious criminal tax case, it must be transferred to the relevant officials of the Regional Taxation Bureau having jurisdiction over the place where it was first discovered. machine translation, not official --- ## Cites - art-153/par-2: 第百五十六条第一項 → 国税通則法 第百五十六条第一項 (Article 156, paragraph (1)), art-156/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-156/par-1 · https://japanlaw.org/l/337AC0000000066/art-156/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 国税通則法 第百三十一条第一項（質問、検査又は領置等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-131/par-1 · https://japanlaw.org/l/337AC0000000066/art-131/par-1 - 地方税法 第七十二条の百十一第一項（貨物割に係る犯則事件の調査及び処分の特例） — https://japanlaw.org/ja/local-tax-act/art-72-111/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-111/par-1 - 地方税法 第七十二条の百十一第二項（貨物割に係る犯則事件の調査及び処分の特例） — https://japanlaw.org/ja/local-tax-act/art-72-111/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-111/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/337AC0000000066/20260624_508AC0000000046), retrieved 2026-09-18 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on General Rules for National Taxes — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-035, translated 2026-09-18 - This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18