# 国税通則法 / Act on General Rules for National Taxes — 第百五十五条 (Article 155) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-155. 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: 第百五十五条 (Article 155)（間接国税以外の国税に関する犯則事件等についての告発） — address `art-155` - 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-155 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-155 - 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. --- ### 第百五十五条（間接国税以外の国税に関する犯則事件等についての告発） — Accusation in Criminal Tax Cases Concerning National Taxes Other than Indirect National Taxes, etc. caption: machine translation, not official art-155 · https://japanlaw.org/ja/national-tax-general-rules-act/art-155 · https://japanlaw.org/l/337AC0000000066/art-155 **第一項** 当該職員は、次に掲げる犯則事件の調査により犯則があると思料するときは、検察官に告発しなければならない。 art-155/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-155/par-1 · https://japanlaw.org/l/337AC0000000066/art-155/par-1 When the relevant official, through the investigation of any of the following criminal tax cases, considers that an offense has been committed, the official must file an accusation with a public prosecutor: machine translation, not official **一** 間接国税以外の国税に関する犯則事件 art-155/par-1/item-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-155/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-155/par-1/item-1 a criminal tax case concerning a national tax other than an indirect national tax; or machine translation, not official **二** 申告納税方式による間接国税に関する犯則事件（酒税法第五十五条第一項又は第三項（罰則）の罪その他の政令で定める罪に係る事件に限る。） art-155/par-1/item-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-155/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-155/par-1/item-2 a criminal tax case concerning an indirect national tax using the self-assessment system (limited to a case pertaining to a crime under Article 55, paragraph (1) or (3) (Penal Provisions) of the Liquor Tax Act or any other crime specified by Cabinet Order). machine translation, not official --- ## Cites - art-155/par-1/item-2: 酒税法第五十五条第一項 → e-Gov law 328AC0000000006, 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — not held in this collection - art-155/par-1/item-2: 第三項 → e-Gov law 328AC0000000006, 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — not held in this collection ## 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 - 国税通則法 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） — https://japanlaw.org/ja/national-tax-general-rules-act/art-156/par-1 · https://japanlaw.org/l/337AC0000000066/art-156/par-1 - 国税通則法 第百五十九条第二項（検察官への引継ぎ） — https://japanlaw.org/ja/national-tax-general-rules-act/art-159/par-2 · https://japanlaw.org/l/337AC0000000066/art-159/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-20260918T180319-036, 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