# 国税通則法 / Act on General Rules for National Taxes — 第七十四条の七の二 (Article 74-7-2)

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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: 第七十四条の七の二 (Article 74-7-2)（特定事業者等への報告の求め） — address `art-74-7-2`
- 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-74-7-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-74-7-2
- 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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### 第七十四条の七の二（特定事業者等への報告の求め） — Request for Reports from Specified Business Operators, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-74-7-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2 · https://japanlaw.org/l/337AC0000000066/art-74-7-2</sup>

**第一項**  所轄国税局長は、特定取引の相手方となり、又は特定取引の場を提供する事業者（特別の法律により設立された法人を含む。）又は官公署（以下この条において「特定事業者等」という。）に、特定取引者に係る特定事項について、特定取引者の範囲を定め、六十日を超えない範囲内においてその準備に通常要する日数を勘案して定める日までに、報告することを求めることができる。
<sup>art-74-7-2/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-1</sup>
The competent regional commissioner may request a business operator (including a corporation established under a special Act) or a public agency that becomes a counterparty to specified transactions or that provides a venue for specified transactions (hereinafter referred to as a "specified business operator, etc." in this Article) to report specified matters concerning specified transaction parties, with the scope of the specified transaction parties set, by a day determined within a period not exceeding 60 days by taking into consideration the number of days normally required for the preparation thereof.
<sup>machine translation, not official</sup>

**第二項**  前項の規定による処分は、国税に関する調査について必要がある場合において次の各号のいずれかに該当するときに限り、することができる。
<sup>art-74-7-2/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-2 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-2</sup>
The disposition under the provisions of the preceding paragraph may be made only when it is necessary for an examination concerning national tax and any of the following items applies:
<sup>machine translation, not official</sup>

  **一**  当該特定取引者が行う特定取引と同種の取引を行う者に対する国税に関する過去の調査において、当該取引に係る所得の金額その他の特定の税目の課税標準が千万円を超える者のうち半数を超える数の者について、当該取引に係る当該税目の課税標準等又は税額等につき更正決定等（第三十六条第一項（第二号に係る部分に限る。）（納税の告知）の規定による納税の告知を含む。）をすべきと認められている場合
  <sup>art-74-7-2/par-2/item-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-2/item-1 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-2/item-1</sup>
  where, in past examinations concerning national tax of persons who conduct transactions of the same type as the specified transactions conducted by the specified transaction parties, it has been found, with regard to more than half of the persons whose tax basis for a specified tax item, such as the amount of income pertaining to those transactions, exceeds 10 million yen, that a reassessment or determination, etc. (including a notice of tax payment under the provisions of Article 36, paragraph (1) (limited to the part pertaining to item (ii)) (Notice of Tax Payment)) should be made with regard to the tax basis, etc. or tax amount, etc. of that tax item pertaining to those transactions;
  <sup>machine translation, not official</sup>

  **二**  当該特定取引者がその行う特定取引に係る物品又は役務を用いることにより特定の税目の課税標準等又は税額等について国税に関する法律の規定に違反する事実を生じさせることが推測される場合
  <sup>art-74-7-2/par-2/item-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-2/item-2</sup>
  where it is presumed that the specified transaction parties will, by using the goods or services pertaining to the specified transactions they conduct, cause facts that violate the provisions of the national tax laws with regard to the tax basis, etc. or tax amount, etc. of a specified tax item; or
  <sup>machine translation, not official</sup>

  **三**  当該特定取引者が行う特定取引の態様が経済的必要性の観点から通常の場合にはとられない不合理なものであることから、当該特定取引者が当該特定取引に係る特定の税目の課税標準等又は税額等について国税に関する法律の規定に違反する事実を生じさせることが推測される場合
  <sup>art-74-7-2/par-2/item-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-2/item-3 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-2/item-3</sup>
  where, because the form of the specified transactions conducted by the specified transaction parties is an unreasonable one that would not normally be adopted from the viewpoint of economic necessity, it is presumed that the specified transaction parties will cause facts that violate the provisions of the national tax laws with regard to the tax basis, etc. or tax amount, etc. of a specified tax item pertaining to those specified transactions.
  <sup>machine translation, not official</sup>

**第三項**  この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
<sup>art-74-7-2/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-3 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-3</sup>
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
<sup>machine translation, not official</sup>

  **一**  所轄国税局長　特定事業者等の住所又は居所の所在地を所轄する国税局長をいう。
  <sup>art-74-7-2/par-3/item-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-3/item-1 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-3/item-1</sup>
  competent regional commissioner: the regional commissioner having jurisdiction over the location of the domicile or residence of the specified business operator, etc.;
  <sup>machine translation, not official</sup>

  **二**  特定取引　電子情報処理組織を使用して行われる事業者等（事業者（特別の法律により設立された法人を含む。）又は官公署をいう。以下この号において同じ。）との取引、事業者等が電子情報処理組織を使用して提供する場を利用して行われる取引その他の取引のうち第一項の規定による処分によらなければこれらの取引を行う者を特定することが困難である取引をいう。
  <sup>art-74-7-2/par-3/item-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-3/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-3/item-2</sup>
  specified transaction: of transactions with a business operator, etc. (meaning a business operator (including a corporation established under a special Act) or a public agency; the same applies hereinafter in this item) conducted by using an electronic data processing system, transactions conducted by using a venue that a business operator, etc. provides by using an electronic data processing system, and other transactions, a transaction for which it is difficult to identify the persons conducting it without a disposition under the provisions of paragraph (1);
  <sup>machine translation, not official</sup>

  **三**  特定取引者　特定取引を行う者（特定事業者等を除き、前項第一号に掲げる場合に該当する場合にあつては、特定の税目について千万円の課税標準を生じ得る取引金額を超える同号の特定取引を行う者に限る。）をいう。
  <sup>art-74-7-2/par-3/item-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-3/item-3 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-3/item-3</sup>
  specified transaction party: a person who conducts specified transactions (excluding a specified business operator, etc., and, where the case listed in item (i) of the preceding paragraph applies, limited to a person who conducts the specified transactions referred to in that item exceeding the transaction amount that could give rise to a tax basis of 10 million yen for a specified tax item);
  <sup>machine translation, not official</sup>

  **四**  特定事項　次に掲げる事項をいう。
  <sup>art-74-7-2/par-3/item-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-3/item-4 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-3/item-4</sup>
  specified matters: the following matters:
  <sup>machine translation, not official</sup>

    **イ**  氏名（法人については、名称）
    <sup>art-74-7-2/par-3/item-4/sub-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-3/item-4/sub-1 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-3/item-4/sub-1</sup>
    name (or, for a corporation, its name);
    <sup>machine translation, not official</sup>

    **ロ**  住所又は居所
    <sup>art-74-7-2/par-3/item-4/sub-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-3/item-4/sub-2 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-3/item-4/sub-2</sup>
    domicile or residence;
    <sup>machine translation, not official</sup>

    **ハ**  番号（行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第五項（定義）に規定する個人番号（第百二十四条（書類提出者の氏名、住所及び番号の記載）において「個人番号」という。）又は同法第二条第十六項に規定する法人番号をいう。以下同じ。）
    <sup>art-74-7-2/par-3/item-4/sub-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-3/item-4/sub-3 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-3/item-4/sub-3</sup>
    identification number (meaning an individual number prescribed in Article 2, paragraph (5) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) (referred to as an "individual number" in Article 124 (Statement of Name, Address and Identification Number of Persons Submitting Documents)) or a corporate number prescribed in Article 2, paragraph (16) of that Act; the same applies hereinafter).
    <sup>machine translation, not official</sup>

**第四項**  所轄国税局長は、第一項の規定による処分をしようとする場合には、あらかじめ、国税庁長官の承認を受けなければならない。
<sup>art-74-7-2/par-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-4 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-4</sup>
When the competent regional commissioner intends to make a disposition under the provisions of paragraph (1), the competent regional commissioner must obtain the approval of the Commissioner of the National Tax Agency in advance.
<sup>machine translation, not official</sup>

**第五項**  第一項の規定による処分は、所轄国税局長が、特定事業者等に対し、同項に規定する特定取引者の範囲その他同項の規定により報告を求める事項及び同項に規定する期日を書面で通知することにより行う。
<sup>art-74-7-2/par-5 · https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-5 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-5</sup>
A disposition under the provisions of paragraph (1) is made by the competent regional commissioner notifying the specified business operator, etc. in writing of the scope of the specified transaction parties prescribed in that paragraph and the other matters for which a report is requested under the provisions of that paragraph, and of the day prescribed in that paragraph.
<sup>machine translation, not official</sup>

**第六項**  所轄国税局長は、第一項の規定による処分をするに当たつては、特定事業者等の事務負担に配慮しなければならない。
<sup>art-74-7-2/par-6 · https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-6 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-6</sup>
In making a disposition under the provisions of paragraph (1), the competent regional commissioner must give consideration to the administrative burden on the specified business operator, etc.
<sup>machine translation, not official</sup>

---

## Cites
- art-74-7-2/par-1: この条 → 国税通則法 第七十四条の七の二 (Article 74-7-2), art-74-7-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2 · https://japanlaw.org/l/337AC0000000066/art-74-7-2
- art-74-7-2/par-2: 前項 → 国税通則法 第七十四条の七の二第一項 (Article 74-7-2, paragraph (1)), art-74-7-2/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-1
- art-74-7-2/par-2/item-1: 第三十六条第一項 → 国税通則法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-36/par-1 · https://japanlaw.org/l/337AC0000000066/art-36/par-1
- art-74-7-2/par-2/item-1: 第二号 → 国税通則法 第三十六条第一項第二号 (Article 36, paragraph (1), item (ii)), art-36/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-36/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-36/par-1/item-2
- art-74-7-2/par-3: この条 → 国税通則法 第七十四条の七の二 (Article 74-7-2), art-74-7-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2 · https://japanlaw.org/l/337AC0000000066/art-74-7-2
- art-74-7-2/par-3/item-2: この号 → 国税通則法 第七十四条の七の二第三項第二号 (Article 74-7-2, paragraph (3), item (ii)), art-74-7-2/par-3/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-3/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-3/item-2
- art-74-7-2/par-3/item-2: 第一項 → 国税通則法 第七十四条の七の二第一項 (Article 74-7-2, paragraph (1)), art-74-7-2/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-1
- art-74-7-2/par-3/item-3: 前項第一号 → 国税通則法 第七十四条の七の二第二項第一号 (Article 74-7-2, paragraph (2), item (i)), art-74-7-2/par-2/item-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-2/item-1 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-2/item-1
- art-74-7-2/par-3/item-4/sub-3: 行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第五項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — https://japanlaw.org/ja/my-number-act/art-2/par-5 · https://japanlaw.org/l/425AC0000000027/art-2/par-5
- art-74-7-2/par-3/item-4/sub-3: 第百二十四条 → 国税通則法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/ja/national-tax-general-rules-act/art-124 · https://japanlaw.org/l/337AC0000000066/art-124
- art-74-7-2/par-3/item-4/sub-3: 同法第二条第十六項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — https://japanlaw.org/ja/my-number-act/art-2/par-16 · https://japanlaw.org/l/425AC0000000027/art-2/par-16
- art-74-7-2/par-4: 第一項 → 国税通則法 第七十四条の七の二第一項 (Article 74-7-2, paragraph (1)), art-74-7-2/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-1
- art-74-7-2/par-5: 第一項 → 国税通則法 第七十四条の七の二第一項 (Article 74-7-2, paragraph (1)), art-74-7-2/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-1
- art-74-7-2/par-6: 第一項 → 国税通則法 第七十四条の七の二第一項 (Article 74-7-2, paragraph (1)), art-74-7-2/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-1

## Cited by

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

- 国税通則法 第七十四条の七の二第一項（特定事業者等への報告の求め） — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-1
- 国税通則法 第七十四条の七の二第二項（特定事業者等への報告の求め） — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-2 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-2
- 国税通則法 第七十四条の七の二第三項（特定事業者等への報告の求め） — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-3 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-3
- 国税通則法 第七十四条の七の二第三項第二号（特定事業者等への報告の求め） — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-3/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-3/item-2
- 国税通則法 第七十四条の七の二第三項第三号（特定事業者等への報告の求め） — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-3/item-3 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-3/item-3
- 国税通則法 第七十四条の七の二第四項（特定事業者等への報告の求め） — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-4 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-4
- 国税通則法 第七十四条の七の二第五項（特定事業者等への報告の求め） — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-5 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-5
- 国税通則法 第七十四条の七の二第六項（特定事業者等への報告の求め） — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-6 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-6
- 国税通則法 第七十四条の八第一項（権限の解釈） — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-8/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-8/par-1
- 国税通則法 第百十三条の二第一項（国税庁長官に対する審査請求書の提出等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-113-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-113-2/par-1
- 国税通則法 第百二十八条第一項第三号 — https://japanlaw.org/ja/national-tax-general-rules-act/art-128/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-128/par-1/item-3
- 国税通則法 附則第二十七条第二項（国税通則法の一部改正に伴う経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4311-6/art-27/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6/art-27/par-2
- 租税特別措置法 附則第四十四条第二項（特定の用途に供する石炭に係る石油石炭税の軽減に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-44/par-2
- 租税特別措置法 附則第四十五条第二項（特定の石油製品を特定の運送又は農林漁業の用に供した場合の石油石炭税の還付に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-45/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-45/par-2
- 租税特別措置法 附則第四十六条第二項（引取りに係る沖縄発電用特定石炭等の免税に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-46/par-2

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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-20260918T180319-020, 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