diff --git a/hledger-lib/Hledger/Query.hs b/hledger-lib/Hledger/Query.hs
index 1a6ebd3a7..ae37d253f 100644
--- a/hledger-lib/Hledger/Query.hs
+++ b/hledger-lib/Hledger/Query.hs
@@ -29,20 +29,21 @@ module Hledger.Query (
   matchesQuery,
   -- * predicates
   queryIsNull,
-  queryIsAcct,
-  queryIsAmt,
-  queryIsDepth,
   queryIsDate,
   queryIsDate2,
   queryIsDateOrDate2,
-  queryIsStartDateOnly,
-  queryIsSym,
-  queryIsReal,
   queryIsStatus,
-  queryIsType,
+  queryIsCode,
+  queryIsDesc,
   queryIsTag,
-  queryIsAccountRelated,
-  queryIsTransactionOrPostingRelated,
+  queryIsAcct,
+  queryIsType,
+  queryIsDepth,
+  queryIsReal,
+  queryIsAmt,
+  queryIsSym,
+  queryIsStartDateOnly,
+  queryIsTransactionRelated,
   -- * accessors
   queryStartDate,
   queryEndDate,
@@ -478,13 +479,9 @@ queryIsNull (And []) = True
 queryIsNull (Not (Or [])) = True
 queryIsNull _ = False
 
--- | Is this a simple query of this type ("depth:D") ? 
--- Note, does not match a compound query like "not:depth:D" or "depth:D acct:A".
+-- | Is this a simple query of this type (date:) ? 
+-- Does not match a compound query involving and/or/not.
 -- Likewise for the following functions.
-queryIsDepth :: Query -> Bool
-queryIsDepth (Depth _) = True
-queryIsDepth _ = False
-
 queryIsDate :: Query -> Bool
 queryIsDate (Date _) = True
 queryIsDate _ = False
@@ -498,14 +495,38 @@ queryIsDateOrDate2 (Date _) = True
 queryIsDateOrDate2 (Date2 _) = True
 queryIsDateOrDate2 _ = False
 
+queryIsStatus :: Query -> Bool
+queryIsStatus (StatusQ _) = True
+queryIsStatus _ = False
+
+queryIsCode :: Query -> Bool
+queryIsCode (Code _) = True
+queryIsCode _ = False
+
 queryIsDesc :: Query -> Bool
 queryIsDesc (Desc _) = True
 queryIsDesc _ = False
 
+queryIsTag :: Query -> Bool
+queryIsTag (Tag _ _) = True
+queryIsTag _ = False
+
 queryIsAcct :: Query -> Bool
 queryIsAcct (Acct _) = True
 queryIsAcct _ = False
 
+queryIsType :: Query -> Bool
+queryIsType (Type _) = True
+queryIsType _ = False
+
+queryIsDepth :: Query -> Bool
+queryIsDepth (Depth _) = True
+queryIsDepth _ = False
+
+queryIsReal :: Query -> Bool
+queryIsReal (Real _) = True
+queryIsReal _ = False
+
 queryIsAmt :: Query -> Bool
 queryIsAmt (Amt _ _) = True
 queryIsAmt _         = False
@@ -514,22 +535,6 @@ queryIsSym :: Query -> Bool
 queryIsSym (Sym _) = True
 queryIsSym _ = False
 
-queryIsReal :: Query -> Bool
-queryIsReal (Real _) = True
-queryIsReal _ = False
-
-queryIsStatus :: Query -> Bool
-queryIsStatus (StatusQ _) = True
-queryIsStatus _ = False
-
-queryIsType :: Query -> Bool
-queryIsType (Type _) = True
-queryIsType _ = False
-
-queryIsTag :: Query -> Bool
-queryIsTag (Tag _ _) = True
-queryIsTag _ = False
-
 -- | Does this query specify a start date and nothing else (that would
 -- filter postings prior to the date) ?
 -- When the flag is true, look for a starting secondary date instead.
@@ -542,29 +547,18 @@ queryIsStartDateOnly False (Date (DateSpan (Just _) _)) = True
 queryIsStartDateOnly True (Date2 (DateSpan (Just _) _)) = True
 queryIsStartDateOnly _ _ = False
 
--- | Does this query involve a property which only accounts (without their balances) have,
--- making it inappropriate for matching other things ?
-queryIsAccountRelated :: Query -> Bool
-queryIsAccountRelated = matchesQuery (
-      queryIsAcct
-  ||| queryIsDepth
-  ||| queryIsType
-  )
-
--- | Does this query involve a property which only transactions or postings have,
--- making it inappropriate for matching other things ?
-queryIsTransactionOrPostingRelated :: Query -> Bool
-queryIsTransactionOrPostingRelated = matchesQuery (
-      queryIsAmt
-  -- ||| queryIsCode
-  -- ||| queryIsCur
-  ||| queryIsDesc
-  ||| queryIsDate
+-- | Does this query involve a property of transactions (or their postings),
+-- making it inapplicable to account declarations ?
+queryIsTransactionRelated :: Query -> Bool
+queryIsTransactionRelated = matchesQuery (
+      queryIsDate
   ||| queryIsDate2
-  -- ||| queryIsNote
-  -- ||| queryIsPayee
-  ||| queryIsReal
   ||| queryIsStatus
+  ||| queryIsCode
+  ||| queryIsDesc
+  ||| queryIsReal
+  ||| queryIsAmt
+  ||| queryIsSym
   )
 
 (|||) :: (a->Bool) -> (a->Bool) -> (a->Bool)
diff --git a/hledger/Hledger/Cli/Commands/Tags.hs b/hledger/Hledger/Cli/Commands/Tags.hs
index b61f72a5f..8277f21d0 100755
--- a/hledger/Hledger/Cli/Commands/Tags.hs
+++ b/hledger/Hledger/Cli/Commands/Tags.hs
@@ -29,21 +29,28 @@ tags :: CliOpts -> Journal -> IO ()
 tags CliOpts{rawopts_=rawopts,reportspec_=rspec} j = do
   let today = _rsDay rspec
       args = listofstringopt "args" rawopts
+  -- first argument is a tag name pattern, others are a hledger query: hledger tags [TAGREGEX [QUERYARGS..]]
   mtagpat <- mapM (either Fail.fail pure . toRegexCI . T.pack) $ headMay args
   let
-    querystring = map T.pack $ drop 1 args
-    values      = boolopt "values" rawopts
-    parsed      = boolopt "parsed" rawopts
-    empty       = empty_ $ _rsReportOpts rspec
-
-  argsquery <- either usageError (return . fst) $ parseQueryList today querystring
+    querystr = map T.pack $ drop 1 args
+    values   = boolopt "values" rawopts
+    parsed   = boolopt "parsed" rawopts
+    empty    = empty_ $ _rsReportOpts rspec
+  query <- either usageError (return . fst) $ parseQueryList today querystr
   let
-    q = simplifyQuery $ And [queryFromFlags $ _rsReportOpts rspec, argsquery]
-    txns = filter (q `matchesTransaction`) $ jtxns $ journalApplyValuationFromOpts rspec j
+    q = simplifyQuery $ And [queryFromFlags $ _rsReportOpts rspec, query]
+    matchedtxns = filter (q `matchesTransaction`) $ jtxns $ journalApplyValuationFromOpts rspec j
+    -- also list tags from matched account declarations, but not if there is
+    -- a query for something transaction-related, like date: or amt:.
+    matchedaccts = dbg4 "accts" $
+      if dbg4 "queryIsTransactionRelated" $ queryIsTransactionRelated $ dbg4 "q" q
+      then []
+      else filter (matchesAccountExtra (journalAccountType j) (journalInheritedAccountTags j) q) $
+           map fst $ jdeclaredaccounts j
     tagsorvalues =
       (if parsed then id else nubSort)
       [ r
-      | (t,v) <- concatMap transactionAllTags txns
+      | (t,v) <- concatMap (journalAccountTags j) matchedaccts ++ concatMap transactionAllTags matchedtxns
       , maybe True (`regexMatchText` t) mtagpat
       , let r = if values then v else t
       , not (values && T.null v && not empty)
diff --git a/hledger/Hledger/Cli/Commands/Tags.md b/hledger/Hledger/Cli/Commands/Tags.md
index 1ce5c9584..b517b8b49 100644
--- a/hledger/Hledger/Cli/Commands/Tags.md
+++ b/hledger/Hledger/Cli/Commands/Tags.md
@@ -1,14 +1,23 @@
 tags\
-List the unique tag names used in the journal. With a TAGREGEX argument,
-only tag names matching the regular expression (case insensitive) are shown. 
-With QUERY arguments, only transactions matching the query are considered.
+List the unique tag names used in the journal, whether on transactions, postings,
+or account declarations.
 
-With the --values flag, the tags' unique values are listed instead.
+With a TAGREGEX argument, only tag names matching this regular expression
+(case insensitive, infix matched) are shown.
 
-With --parsed flag, all tags or values are shown in the order they
-are parsed from the input data, including duplicates.
+With QUERY arguments, only transactions and accounts matching this query are considered.
+If the query involves transaction fields (date:, desc:, amt:, ...),
+the search is restricted to the matched transactions and their accounts.
 
-With -E/--empty, any blank/empty values will also be shown, otherwise
-they are omitted.
+With the --values flag, the tags' unique non-empty values are listed instead.
+With -E/--empty, blank/empty values are also shown.
+
+With --parsed, tags or values are shown in the order they were parsed, with duplicates included.
+(Except, tags from account declarations are always shown first.)
 
 _FLAGS
+
+Tip: remember,
+accounts also acquire tags from their parents,
+postings also acquire tags from their account and transaction,
+transactions also acquire tags from their postings.
diff --git a/hledger/test/tags.test b/hledger/test/tags.test
index c328a0699..c7493c492 100644
--- a/hledger/test/tags.test
+++ b/hledger/test/tags.test
@@ -1,32 +1,56 @@
 # tags command
 
-account a   ; t1:v1
+account a     ; t1:v1, an account tag
+account b:bb  ; t2:v2, an unused account, depth 2
 
-2000/1/1    ; t2:v2
-  (b)    1  ; t3:v3
+2000/1/1      ; t3:v3, a transaction tag
+  (a:aa)   1  ; t4:v4, a posting tag
 
-2000/1/2    ; t4:v4
-  (b)    1  ; t5:v5
+2000/1/2      ; t5:v4, a reused value
+  (c)      1  ; t6:v6, an undeclared account
 
-# 1. list all tags
-$ hledger -f - tags
+# 1. show all tags
+$ hledger -f- tags
+t1
 t2
 t3
 t4
 t5
+t6
 
-# 2. list tag names matching a regex
-$ hledger -f - tags '[24]'
-t2
-t4
-
-# 3. list tag values
-$ hledger -f - tags --values
+# 2. show all tag values
+$ hledger -f- tags --values
+v1
 v2
 v3
 v4
-v5
+v6
 
-# 4. list values of tags matching a regex from transactions matching a query
-$ hledger -f - tags t3 date:2000/1/1 --values
-v3
+# 3. show tags matching a regex
+$ hledger -f- tags '[1-4]'
+t1
+t2
+t3
+t4
+
+# 4. show tags matching (a regex and) a hledger query.
+# If the query is applicable to both transactions and account declarations,
+# both are searched for tags.
+$ hledger -f- tags . b c
+t2
+t5
+t6
+
+# 5. If the query involves transaction attributes,
+# only accounts used by the matched transactions will contribute tags.
+$ hledger -f- tags . date:2000/1/1
+t1
+t3
+t4
+
+# 6. show account tags even when there are no transactions (#1857)
+<
+account a   ; t1:
+
+$ hledger -f- tags
+t1