# 国税通則法 / Act on General Rules for National Taxes — 第九十七条 (Article 97) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-97. 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: 第九十七条 (Article 97)（審理のための質問、検査等） — address `art-97` - 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-97 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-97 - 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. --- ### 第九十七条（審理のための質問、検査等） — Questioning, Inspection, etc. for Examination caption: machine translation, not official art-97 · https://japanlaw.org/ja/national-tax-general-rules-act/art-97 · https://japanlaw.org/l/337AC0000000066/art-97 **第一項** 担当審判官は、審理を行うため必要があるときは、審理関係人の申立てにより、又は職権で、次に掲げる行為をすることができる。 art-97/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-97/par-1 · https://japanlaw.org/l/337AC0000000066/art-97/par-1 When it is necessary for conducting the examination, the presiding tribunal judge may, upon petition by a party to the proceedings or ex officio, take the following actions: machine translation, not official **一** 審査請求人若しくは原処分庁（第四項において「審査請求人等」という。）又は関係人その他の参考人に質問すること。 art-97/par-1/item-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-97/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-97/par-1/item-1 questioning the requester for review or the agency that made the original disposition (referred to as the "requester for review, etc." in paragraph (4)), or a related person or other witness; machine translation, not official **二** 前号に規定する者の帳簿書類その他の物件につき、その所有者、所持者若しくは保管者に対し、相当の期間を定めて、当該物件の提出を求め、又はこれらの者が提出した物件を留め置くこと。 art-97/par-1/item-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-97/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-97/par-1/item-2 requiring the owner, possessor or custodian of the books and documents or other articles of a person prescribed in the preceding item to submit those articles within a reasonable period set for that purpose, or retaining articles submitted by those persons; machine translation, not official **三** 第一号に規定する者の帳簿書類その他の物件を検査すること。 art-97/par-1/item-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-97/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-97/par-1/item-3 inspecting the books and documents or other articles of a person prescribed in item (i); machine translation, not official **四** 鑑定人に鑑定させること。 art-97/par-1/item-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-97/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-97/par-1/item-4 having an expert witness give an expert opinion. machine translation, not official **第二項** 国税審判官、国税副審判官その他の国税不服審判所の職員は、担当審判官の嘱託により、又はその命を受け、前項第一号又は第三号に掲げる行為をすることができる。 art-97/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-97/par-2 · https://japanlaw.org/l/337AC0000000066/art-97/par-2 A National Tax Tribunal judge, an assistant National Tax Tribunal judge or any other official of the National Tax Tribunal may, upon commission by or under the orders of the presiding tribunal judge, take the actions listed in item (i) or (iii) of the preceding paragraph. machine translation, not official **第三項** 国税審判官、国税副審判官その他の国税不服審判所の職員は、第一項第一号及び第三号に掲げる行為をする場合には、その身分を示す証明書を携帯し、関係者の請求があつたときは、これを提示しなければならない。 art-97/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-97/par-3 · https://japanlaw.org/l/337AC0000000066/art-97/par-3 When taking the actions listed in paragraph (1), items (i) and (iii), a National Tax Tribunal judge, an assistant National Tax Tribunal judge or any other official of the National Tax Tribunal must carry a certificate of identification and present it upon request by a person concerned. machine translation, not official **第四項** 国税不服審判所長は、審査請求人等（審査請求人と特殊な関係がある者で政令で定めるものを含む。）が、正当な理由がなく、第一項第一号から第三号まで又は第二項の規定による質問、提出要求又は検査に応じないため審査請求人等の主張の全部又は一部についてその基礎を明らかにすることが著しく困難になつた場合には、その部分に係る審査請求人等の主張を採用しないことができる。 art-97/par-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-97/par-4 · https://japanlaw.org/l/337AC0000000066/art-97/par-4 If, because a requester for review, etc. (including a person having a special relationship with the requester for review that is specified by Cabinet Order) fails, without a justifiable reason, to respond to questioning, a request for submission or an inspection under paragraph (1), items (i) through (iii) or paragraph (2), it has become extremely difficult to clarify the basis for all or part of the assertions of the requester for review, etc., the President of the National Tax Tribunal may decline to adopt the assertions of the requester for review, etc. relating to that part. machine translation, not official **第五項** 第一項又は第二項に規定する当該職員の権限は、犯罪捜査のために認められたものと解してはならない。 art-97/par-5 · https://japanlaw.org/ja/national-tax-general-rules-act/art-97/par-5 · https://japanlaw.org/l/337AC0000000066/art-97/par-5 The authority of the relevant officials prescribed in paragraph (1) or (2) must not be construed as being granted for the purpose of criminal investigation. machine translation, not official --- ## Cites - art-97/par-1/item-1: 第四項 → 国税通則法 第九十七条第四項 (Article 97, paragraph (4)), art-97/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-97/par-4 · https://japanlaw.org/l/337AC0000000066/art-97/par-4 - art-97/par-1/item-2: 前号 → 国税通則法 第九十七条第一項第一号 (Article 97, paragraph (1), item (i)), art-97/par-1/item-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-97/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-97/par-1/item-1 - art-97/par-1/item-3: 第一号 → 国税通則法 第九十七条第一項第一号 (Article 97, paragraph (1), item (i)), art-97/par-1/item-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-97/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-97/par-1/item-1 - art-97/par-2: 前項第一号 → 国税通則法 第九十七条第一項第一号 (Article 97, paragraph (1), item (i)), art-97/par-1/item-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-97/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-97/par-1/item-1 - art-97/par-2: 第三号 → 国税通則法 第九十七条第一項第三号 (Article 97, paragraph (1), item (iii)), art-97/par-1/item-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-97/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-97/par-1/item-3 - art-97/par-3: 第一項第一号 → 国税通則法 第九十七条第一項第一号 (Article 97, paragraph (1), item (i)), art-97/par-1/item-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-97/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-97/par-1/item-1 - art-97/par-3: 第三号 → 国税通則法 第九十七条第一項第三号 (Article 97, paragraph (1), item (iii)), art-97/par-1/item-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-97/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-97/par-1/item-3 - art-97/par-4: 第一項第一号から第三号まで → 国税通則法 第九十七条第一項第一号 (Article 97, paragraph (1), item (i)), art-97/par-1/item-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-97/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-97/par-1/item-1 - art-97/par-4: 第一項第一号から第三号まで → 国税通則法 第九十七条第一項第二号 (Article 97, paragraph (1), item (ii)), art-97/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-97/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-97/par-1/item-2 - art-97/par-4: 第一項第一号から第三号まで → 国税通則法 第九十七条第一項第三号 (Article 97, paragraph (1), item (iii)), art-97/par-1/item-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-97/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-97/par-1/item-3 - art-97/par-4: 第二項 → 国税通則法 第九十七条第二項 (Article 97, paragraph (2)), art-97/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-97/par-2 · https://japanlaw.org/l/337AC0000000066/art-97/par-2 - art-97/par-5: 第一項 → 国税通則法 第九十七条第一項 (Article 97, paragraph (1)), art-97/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-97/par-1 · https://japanlaw.org/l/337AC0000000066/art-97/par-1 - art-97/par-5: 第二項 → 国税通則法 第九十七条第二項 (Article 97, paragraph (2)), art-97/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-97/par-2 · https://japanlaw.org/l/337AC0000000066/art-97/par-2 ## Cited by 14 provisions cite this one. No official source publishes this direction. - 国税通則法 第九十二条第一項（審理手続を経ないでする却下裁決） — https://japanlaw.org/ja/national-tax-general-rules-act/art-92/par-1 · https://japanlaw.org/l/337AC0000000066/art-92/par-1 - 国税通則法 第九十七条第一項第一号（審理のための質問、検査等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-97/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-97/par-1/item-1 - 国税通則法 第九十七条第一項第二号（審理のための質問、検査等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-97/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-97/par-1/item-2 - 国税通則法 第九十七条第一項第三号（審理のための質問、検査等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-97/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-97/par-1/item-3 - 国税通則法 第九十七条第二項（審理のための質問、検査等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-97/par-2 · https://japanlaw.org/l/337AC0000000066/art-97/par-2 - 国税通則法 第九十七条第三項（審理のための質問、検査等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-97/par-3 · https://japanlaw.org/l/337AC0000000066/art-97/par-3 - 国税通則法 第九十七条第四項（審理のための質問、検査等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-97/par-4 · https://japanlaw.org/l/337AC0000000066/art-97/par-4 - 国税通則法 第九十七条第五項（審理のための質問、検査等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-97/par-5 · https://japanlaw.org/l/337AC0000000066/art-97/par-5 - 国税通則法 第九十七条の二第一項（審理手続の計画的遂行） — https://japanlaw.org/ja/national-tax-general-rules-act/art-97-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-97-2/par-1 - 国税通則法 第九十七条の二第三項（審理手続の計画的遂行） — https://japanlaw.org/ja/national-tax-general-rules-act/art-97-2/par-3 · https://japanlaw.org/l/337AC0000000066/art-97-2/par-3 - 国税通則法 第九十七条の三第一項（審理関係人による物件の閲覧等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-97-3/par-1 · https://japanlaw.org/l/337AC0000000066/art-97-3/par-1 - 国税通則法 第九十七条の四第二項第一号ホ（審理手続の終結） — https://japanlaw.org/ja/national-tax-general-rules-act/art-97-4/par-2/item-1/sub-5 · https://japanlaw.org/l/337AC0000000066/art-97-4/par-2/item-1/sub-5 - 国税通則法 第百三条第一項（証拠書類等の返還） — https://japanlaw.org/ja/national-tax-general-rules-act/art-103/par-1 · https://japanlaw.org/l/337AC0000000066/art-103/par-1 - 国税通則法 第百二十九条第一項 — https://japanlaw.org/ja/national-tax-general-rules-act/art-129/par-1 · https://japanlaw.org/l/337AC0000000066/art-129/par-1 --- ## 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-20260918T180319-027, 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