# 国税通則法 / Act on General Rules for National Taxes — 第百五十七条 (Article 157)

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- 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: 第百五十七条 (Article 157)（間接国税に関する犯則事件についての通告処分等） — address `art-157`
- 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-157
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-157
- 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.

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### 第百五十七条（間接国税に関する犯則事件についての通告処分等） — Notification Dispositions, etc. for Criminal Tax Cases Concerning Indirect National Tax
<sup>caption: machine translation, not official</sup>
<sup>art-157 · https://japanlaw.org/ja/national-tax-general-rules-act/art-157 · https://japanlaw.org/l/337AC0000000066/art-157</sup>

  **第一項**  国税局長又は税務署長は、間接国税に関する犯則事件の調査により犯則の心証を得たときは、その理由を明示し、罰金に相当する金額、没収に該当する物件、追徴金に相当する金額並びに書類の送達並びに差押物件又は記録命令付差押物件の運搬及び保管に要した費用を指定の場所に納付すべき旨を書面により通告しなければならない。この場合において、没収に該当する物件については、納付の申出のみをすべき旨を通告することができる。
  <sup>art-157/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-157/par-1 · https://japanlaw.org/l/337AC0000000066/art-157/par-1</sup>
  When a regional commissioner or district director, through the investigation of a criminal tax case concerning indirect national tax, becomes convinced that an offense has been committed, the regional commissioner or district director must, clearly indicating the reasons, notify in writing that the amount equivalent to the fine, the articles subject to confiscation, the amount equivalent to the collection of equivalent value, and the costs incurred for the service of documents and for the transportation and custody of seized articles or articles seized with a recording order are to be paid at the designated place. In this case, with regard to the articles subject to confiscation, the regional commissioner or district director may give notification that only an offer to pay them is to be made.
  <sup>machine translation, not official</sup>

  **第二項**  前項の場合において、次の各号のいずれかに該当すると認めるときは、同項の規定にかかわらず、国税局長又は税務署長は、直ちに検察官に告発しなければならない。
  <sup>art-157/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-157/par-2 · https://japanlaw.org/l/337AC0000000066/art-157/par-2</sup>
  In the case referred to in the preceding paragraph, when the regional commissioner or district director finds that any of the following items applies, the regional commissioner or district director must, notwithstanding the provisions of that paragraph, immediately file an accusation with a public prosecutor:
  <sup>machine translation, not official</sup>

    **一**  情状が拘禁刑に処すべきものであるとき。
    <sup>art-157/par-2/item-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-157/par-2/item-1 · https://japanlaw.org/l/337AC0000000066/art-157/par-2/item-1</sup>
    when the circumstances warrant punishment by imprisonment; or
    <sup>machine translation, not official</sup>

    **二**  犯則者が通告の旨を履行する資力がないとき。
    <sup>art-157/par-2/item-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-157/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-157/par-2/item-2</sup>
    when the offender lacks the financial means to comply with the notification.
    <sup>machine translation, not official</sup>

  **第三項**  第一項の規定による通告に計算違い、誤記その他これらに類する明白な誤りがあるときは、国税局長又は税務署長は、犯則者が当該通告の旨を履行し、又は前項若しくは次条の規定により告発するまでの間、職権で、当該通告を更正することができる。
  <sup>art-157/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-157/par-3 · https://japanlaw.org/l/337AC0000000066/art-157/par-3</sup>
  When a notification under the provisions of paragraph (1) contains a miscalculation, clerical error or any other similar obvious error, the regional commissioner or district director may correct that notification ex officio until the offender complies with that notification or until an accusation is filed pursuant to the provisions of the preceding paragraph or the following Article.
  <sup>machine translation, not official</sup>

  **第四項**  第一項の規定により通告があつたときは、公訴の時効は、その進行を停止し、犯則者が当該通告を受けた日の翌日から起算して二十日を経過した時からその進行を始める。
  <sup>art-157/par-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-157/par-4 · https://japanlaw.org/l/337AC0000000066/art-157/par-4</sup>
  When a notification has been given pursuant to the provisions of paragraph (1), the statute of limitations for prosecution stops running, and resumes running from the time when 20 days have elapsed counting from the day following the day on which the offender received that notification.
  <sup>machine translation, not official</sup>

  **第五項**  犯則者は、第一項の通告の旨（第三項の規定による更正があつた場合には、当該更正後の通告の旨。次項及び次条第一項において同じ。）を履行した場合においては、同一事件について公訴を提起されない。
  <sup>art-157/par-5 · https://japanlaw.org/ja/national-tax-general-rules-act/art-157/par-5 · https://japanlaw.org/l/337AC0000000066/art-157/par-5</sup>
  If the offender has complied with the notification referred to in paragraph (1) (if a correction has been made pursuant to the provisions of paragraph (3), the notification as corrected; the same applies in the following paragraph and paragraph (1) of the following Article), no prosecution is to be instituted against the offender for the same case.
  <sup>machine translation, not official</sup>

  **第六項**  犯則者は、第一項後段の通告の旨を履行した場合において、没収に該当する物件を所持するときは、公売その他の必要な処分がされるまで、これを保管する義務を負う。ただし、その保管に要する費用は、請求することができない。
  <sup>art-157/par-6 · https://japanlaw.org/ja/national-tax-general-rules-act/art-157/par-6 · https://japanlaw.org/l/337AC0000000066/art-157/par-6</sup>
  In the case where the offender has complied with the notification referred to in the second sentence of paragraph (1), if the offender possesses the articles subject to confiscation, the offender has the obligation to keep them in custody until a public auction or any other necessary disposition is made; provided, however, that the offender may not claim the costs required for that custody.
  <sup>machine translation, not official</sup>

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## Cites
- art-157/par-2: 前項 → 国税通則法 第百五十七条第一項 (Article 157, paragraph (1)), art-157/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-157/par-1 · https://japanlaw.org/l/337AC0000000066/art-157/par-1
- art-157/par-3: 第一項 → 国税通則法 第百五十七条第一項 (Article 157, paragraph (1)), art-157/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-157/par-1 · https://japanlaw.org/l/337AC0000000066/art-157/par-1
- art-157/par-3: 前項 → 国税通則法 第百五十七条第二項 (Article 157, paragraph (2)), art-157/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-157/par-2 · https://japanlaw.org/l/337AC0000000066/art-157/par-2
- art-157/par-3: 次条 → 国税通則法 第百五十八条 (Article 158), art-158 — https://japanlaw.org/ja/national-tax-general-rules-act/art-158 · https://japanlaw.org/l/337AC0000000066/art-158
- art-157/par-4: 第一項 → 国税通則法 第百五十七条第一項 (Article 157, paragraph (1)), art-157/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-157/par-1 · https://japanlaw.org/l/337AC0000000066/art-157/par-1
- art-157/par-5: 第一項 → 国税通則法 第百五十七条第一項 (Article 157, paragraph (1)), art-157/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-157/par-1 · https://japanlaw.org/l/337AC0000000066/art-157/par-1
- art-157/par-5: 第三項 → 国税通則法 第百五十七条第三項 (Article 157, paragraph (3)), art-157/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-157/par-3 · https://japanlaw.org/l/337AC0000000066/art-157/par-3
- art-157/par-5: 次項 → 国税通則法 第百五十七条第六項 (Article 157, paragraph (6)), art-157/par-6 — https://japanlaw.org/ja/national-tax-general-rules-act/art-157/par-6 · https://japanlaw.org/l/337AC0000000066/art-157/par-6
- art-157/par-5: 次条第一項 → 国税通則法 第百五十八条第一項 (Article 158, paragraph (1)), art-158/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-158/par-1 · https://japanlaw.org/l/337AC0000000066/art-158/par-1
- art-157/par-6: 第一項 → 国税通則法 第百五十七条第一項 (Article 157, paragraph (1)), art-157/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-157/par-1 · https://japanlaw.org/l/337AC0000000066/art-157/par-1

## Cited by

7 provisions cite this one. No official source publishes this direction.

- 国税通則法 第百五十七条第二項（間接国税に関する犯則事件についての通告処分等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-157/par-2 · https://japanlaw.org/l/337AC0000000066/art-157/par-2
- 国税通則法 第百五十七条第三項（間接国税に関する犯則事件についての通告処分等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-157/par-3 · https://japanlaw.org/l/337AC0000000066/art-157/par-3
- 国税通則法 第百五十七条第四項（間接国税に関する犯則事件についての通告処分等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-157/par-4 · https://japanlaw.org/l/337AC0000000066/art-157/par-4
- 国税通則法 第百五十七条第五項（間接国税に関する犯則事件についての通告処分等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-157/par-5 · https://japanlaw.org/l/337AC0000000066/art-157/par-5
- 国税通則法 第百五十七条第六項（間接国税に関する犯則事件についての通告処分等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-157/par-6 · https://japanlaw.org/l/337AC0000000066/art-157/par-6
- 国税通則法 第百五十八条第一項（間接国税に関する犯則事件についての通告処分の不履行） — https://japanlaw.org/ja/national-tax-general-rules-act/art-158/par-1 · https://japanlaw.org/l/337AC0000000066/art-158/par-1
- 国税通則法 第百五十九条第一項（検察官への引継ぎ） — https://japanlaw.org/ja/national-tax-general-rules-act/art-159/par-1 · https://japanlaw.org/l/337AC0000000066/art-159/par-1

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## 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