# 国税通則法 / Act on General Rules for National Taxes — 第百六十条 (Article 160)

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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: 第百六十条 (Article 160)（犯則の心証を得ない場合の通知等） — address `art-160`
- 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-160
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-160
- 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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### 第百六十条（犯則の心証を得ない場合の通知等） — Notice, etc. When Not Convinced That an Offense Has Been Committed
<sup>caption: machine translation, not official</sup>
<sup>art-160 · https://japanlaw.org/ja/national-tax-general-rules-act/art-160 · https://japanlaw.org/l/337AC0000000066/art-160</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を調査し、犯則の心証を得ない場合においては、その旨を犯則嫌疑者に通知しなければならない。この場合において、物件の領置、差押え又は記録命令付差押えがあるときは、その解除を命じなければならない。
  <sup>art-160/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-160/par-1 · https://japanlaw.org/l/337AC0000000066/art-160/par-1</sup>
  In the case where a regional commissioner or district director has investigated a criminal tax case concerning indirect national tax and has not become convinced that an offense has been committed, the regional commissioner or district director must notify the suspect to that effect. In this case, if there has been a retention, seizure or seizure with a recording order of articles, the regional commissioner or district director must order its release.
  <sup>machine translation, not official</sup>

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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-20260918T180319-037, 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