# 国税通則法 / Act on General Rules for National Taxes — 第百五十四条 (Article 154) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-154. 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: 第百五十四条 (Article 154)（管轄区域外における職務の執行等） — address `art-154` - 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-154 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-154 - 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. --- ### 第百五十四条（管轄区域外における職務の執行等） — Performance of Duties outside the Jurisdictional District, etc. caption: machine translation, not official art-154 · https://japanlaw.org/ja/national-tax-general-rules-act/art-154 · https://japanlaw.org/l/337AC0000000066/art-154 **第一項** 国税局又は税務署の当該職員は、犯則事件を調査するため必要があるときは、その所属する国税局又は税務署の管轄区域外においてその職務を執行することができる。 art-154/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-154/par-1 · https://japanlaw.org/l/337AC0000000066/art-154/par-1 When it is necessary in order to investigate a criminal tax case, the relevant officials of a Regional Taxation Bureau or tax office may perform their duties outside the jurisdictional district of the Regional Taxation Bureau or tax office to which they belong. machine translation, not official **第二項** 税務署長は、その管轄区域外において犯則事件の調査を必要とするときは、これをその地の税務署長に嘱託することができる。 art-154/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-154/par-2 · https://japanlaw.org/l/337AC0000000066/art-154/par-2 When a district director requires an investigation of a criminal tax case outside the district director's jurisdictional district, the district director may commission the district director of that locality to conduct it. machine translation, not official **第三項** 国税局長は、その管轄区域外において犯則事件の調査を必要とするときは、これをその地の国税局長又は税務署長に嘱託することができる。 art-154/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-154/par-3 · https://japanlaw.org/l/337AC0000000066/art-154/par-3 When a regional commissioner requires an investigation of a criminal tax case outside the regional commissioner's jurisdictional district, the regional commissioner may commission the regional commissioner or district director of that locality to conduct it. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-036, 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