# 国税通則法 / Act on General Rules for National Taxes — 第百五十九条 (Article 159) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-159. 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: 第百五十九条 (Article 159)（検察官への引継ぎ） — address `art-159` - 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-159 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-159 - 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. --- ### 第百五十九条（検察官への引継ぎ） — Transfer to a Public Prosecutor caption: machine translation, not official art-159 · https://japanlaw.org/ja/national-tax-general-rules-act/art-159 · https://japanlaw.org/l/337AC0000000066/art-159 **第一項** 間接国税に関する犯則事件は、第百五十六条第一項ただし書（間接国税に関する犯則事件についての報告等）の規定による国税局若しくは税務署の当該職員の告発、同条第二項ただし書の規定による国税庁の当該職員の告発又は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）若しくは前条の規定による国税局長若しくは税務署長の告発を待つて論ずる。 art-159/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-159/par-1 · https://japanlaw.org/l/337AC0000000066/art-159/par-1 A criminal tax case concerning indirect national tax may be prosecuted only upon an accusation filed by the relevant officials of a Regional Taxation Bureau or tax office under the proviso to Article 156, paragraph (1) (Reports, etc. on Criminal Tax Cases Concerning Indirect National Tax), an accusation filed by the relevant officials of the National Tax Agency under the proviso to paragraph (2) of that Article, or an accusation filed by a regional commissioner or district director under Article 157, paragraph (2) (Notification Dispositions, etc. for Criminal Tax Cases Concerning Indirect National Tax) or the preceding Article. machine translation, not official **第二項** 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）の規定による告発又は前項の告発は、書面をもつて行い、第百五十二条各項（調書の作成）に規定する調書を添付し、領置物件、差押物件又は記録命令付差押物件があるときは、これを領置目録、差押目録又は記録命令付差押目録とともに検察官に引き継がなければならない。 art-159/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-159/par-2 · https://japanlaw.org/l/337AC0000000066/art-159/par-2 An accusation under the provisions of Article 155 (Accusation in Criminal Tax Cases Concerning National Taxes Other than Indirect National Taxes, etc.) or the accusation referred to in the preceding paragraph must be made in writing, with the records prescribed in the paragraphs of Article 152 (Preparation of Records) attached, and, if there are retained articles, seized articles or articles seized with a recording order, they must be transferred to a public prosecutor together with the inventory of retained articles, the inventory of seized articles or the inventory of articles seized with a recording order. machine translation, not official **第三項** 前項の領置物件、差押物件又は記録命令付差押物件が第百四十四条第一項（領置物件等の処置）の規定による保管に係るものである場合においては、同項の保管証をもつて引き継ぐとともに、その旨を同項の規定により当該物件を保管させた者に通知しなければならない。 art-159/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-159/par-3 · https://japanlaw.org/l/337AC0000000066/art-159/par-3 In the case where the retained articles, seized articles or articles seized with a recording order referred to in the preceding paragraph are in custody under the provisions of Article 144, paragraph (1) (Handling of Retained Articles, etc.), they must be transferred by means of the custody receipt referred to in that paragraph, and the person in whose custody the articles were placed pursuant to the provisions of that paragraph must be notified to that effect. machine translation, not official **第四項** 前二項の規定により領置物件、差押物件又は記録命令付差押物件が引き継がれたときは、当該物件は、刑事訴訟法（昭和二十三年法律第百三十一号）の規定により検察官によつて押収されたものとみなす。 art-159/par-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-159/par-4 · https://japanlaw.org/l/337AC0000000066/art-159/par-4 When retained articles, seized articles or articles seized with a recording order have been transferred pursuant to the provisions of the preceding two paragraphs, those articles are deemed to have been seized by a public prosecutor pursuant to the provisions of the Code of Criminal Procedure (Act No. 131 of 1948). machine translation, not official **第五項** 第一項の告発は、取り消すことができない。 art-159/par-5 · https://japanlaw.org/ja/national-tax-general-rules-act/art-159/par-5 · https://japanlaw.org/l/337AC0000000066/art-159/par-5 The accusation referred to in paragraph (1) may not be withdrawn. machine translation, not official --- ## Cites - art-159/par-1: 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 - art-159/par-1: 同条第二項 → 国税通則法 第百五十六条第二項 (Article 156, paragraph (2)), art-156/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-156/par-2 · https://japanlaw.org/l/337AC0000000066/art-156/par-2 - art-159/par-1: 第百五十七条第二項 → 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-159/par-1: 前条 → 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-159/par-2: 第百五十五条 → 国税通則法 第百五十五条 (Article 155), art-155 — https://japanlaw.org/ja/national-tax-general-rules-act/art-155 · https://japanlaw.org/l/337AC0000000066/art-155 - art-159/par-2: 前項 → 国税通則法 第百五十九条第一項 (Article 159, paragraph (1)), art-159/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-159/par-1 · https://japanlaw.org/l/337AC0000000066/art-159/par-1 - art-159/par-2: 第百五十二条 → 国税通則法 第百五十二条 (Article 152), art-152 — https://japanlaw.org/ja/national-tax-general-rules-act/art-152 · https://japanlaw.org/l/337AC0000000066/art-152 - art-159/par-3: 前項 → 国税通則法 第百五十九条第二項 (Article 159, paragraph (2)), art-159/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-159/par-2 · https://japanlaw.org/l/337AC0000000066/art-159/par-2 - art-159/par-3: 第百四十四条第一項 → 国税通則法 第百四十四条第一項 (Article 144, paragraph (1)), art-144/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-144/par-1 · https://japanlaw.org/l/337AC0000000066/art-144/par-1 - art-159/par-4: 前二項 → 国税通則法 第百五十九条第二項 (Article 159, paragraph (2)), art-159/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-159/par-2 · https://japanlaw.org/l/337AC0000000066/art-159/par-2 - art-159/par-4: 前二項 → 国税通則法 第百五十九条第三項 (Article 159, paragraph (3)), art-159/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-159/par-3 · https://japanlaw.org/l/337AC0000000066/art-159/par-3 - art-159/par-5: 第一項 → 国税通則法 第百五十九条第一項 (Article 159, paragraph (1)), art-159/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-159/par-1 · https://japanlaw.org/l/337AC0000000066/art-159/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 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 - 国税通則法 第百五十九条第三項（検察官への引継ぎ） — https://japanlaw.org/ja/national-tax-general-rules-act/art-159/par-3 · https://japanlaw.org/l/337AC0000000066/art-159/par-3 - 国税通則法 第百五十九条第四項（検察官への引継ぎ） — https://japanlaw.org/ja/national-tax-general-rules-act/art-159/par-4 · https://japanlaw.org/l/337AC0000000066/art-159/par-4 - 国税通則法 第百五十九条第五項（検察官への引継ぎ） — https://japanlaw.org/ja/national-tax-general-rules-act/art-159/par-5 · https://japanlaw.org/l/337AC0000000066/art-159/par-5 --- ## 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 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-037, 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