Local Tax Act

• ChangedArticle 16-4, paragraph (1)See the words it replaces

  Where a person found to be obligated to pay or remit local government levies has, on suspicion of having wrongfully evaded local government levies or having received a refund of local government levies, been subjected to a seizure under the provisions of Section 16, Subsection 1, a seizure with a recording order or retention prescribed in Article 22-4, paragraph (1)an order to provide electronic or magnetic records or retention, or a seizure under the provisions of the Code of Criminal Procedure (Act No. 131 of 1948) (including an order to provide electronic or magnetic records under the provisions of that Act (limited to one that orders provision by the method listed in Article 102-2, paragraph (1), item (i), (a) of that Act)), an order to provide electronic or magnetic records (limited to one that orders provision by the method listed in Article 102-2, paragraph (1), item (i), (b) of that Act), or arrest, and it is found that, after the finalization of the amount of the local government levies to be paid or remitted relating to that disposition (meaning finalization by notice of payment or remittance, return, reassessment or determination; the same applies hereinafter in this Article), the collection of those local government levies cannot be secured, the head of a local government may, before the finalization of the amount of those local government levies to be paid or remitted, determine, out of the amount of local government levies expected to be finalized, the amount for which the head finds it necessary to carry out a delinquent tax collection procedure in advance in order to secure their collection (hereinafter in this Article referred to as the "amount for preservative seizure"). In this case, a tax collection official may immediately seize the person's property up to that amount.

  地方団体の徴収金につき納付又は納入の義務があると認められる者が、不正に地方団体の徴収金を免れ、又は地方団体の徴収金の還付を受けたことの嫌疑に基づき、第十六節第一款の規定による差押え、第二十二条の四第一項に規定する記録命令付差押え電磁的記録提供命令若しくは領置又は刑事訴訟法（昭和二十三年法律第百三十一号）の規定による押収（同法の規定による電磁的記録提供命令（同法第百二条の二第一項第一号イに掲げる方法による提供を命ずるものに限る。）を含む。）、電磁的記録提供命令（同号ロに掲げる方法による提供を命ずるものに限る。）若しくは逮捕を受けた場合において、その処分に係る地方団体の徴収金の納付し、又は納入すべき額の確定（納付若しくは納入の告知、申告、更正又は決定による確定をいう。以下この条において同じ。）後においては当該地方団体の徴収金の徴収を確保することができないと認められるときは、地方団体の長は、当該地方団体の徴収金の納付し、又は納入すべき額の確定前に、その確定をすると見込まれる地方団体の徴収金の金額のうちその徴収を確保するためあらかじめ滞納処分をすることを要すると認める金額（以下この条において「保全差押金額」という。）を決定することができる。この場合においては、徴税吏員は、その金額を限度として、その者の財産を直ちに差し押さえることができる。

Its words stay the same; only its number changes.

• AddedArticle 22, paragraph (1)

  If a person, without justifiable grounds, violates an order to provide electronic or magnetic records under the provisions of Article 22-4, paragraph (1) or an order under the provisions of paragraph (3) of that Article, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 3,000,000 yen.

  正当な理由がなく、第二十二条の四第一項の規定による電磁的記録提供命令又は同条第三項の規定による命令に違反したときは、その違反行為をした者は、一年以下の拘禁刑又は三百万円以下の罰金に処する。

• AddedArticle 22, paragraph (2)

  Where a representative of a corporation (including an administrator of an association or foundation without juridical personality) or an agent, employee or other worker of a corporation or a person has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.

  法人の代表者（人格のない社団等の管理人を含む。）又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して前項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して同項の罰金刑を科する。

• AddedArticle 22, paragraph (3)

  Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, its representative or administrator represents the association or foundation in respect of its procedural acts, and the provisions of laws and regulations on criminal proceedings where a corporation is the defendant or suspect apply mutatis mutandis.

  人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につきその人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。

• ChangedArticle 22-4, paragraph (1)See the words it replaces

  When necessary to investigate a criminal tax case, the competent tax collection official may, under a warrant issued in advance by a judge of the district court or summary court having jurisdiction over the location of the office of the local government to which the official belongs, conduct an official inspection, a search of the person, articles, residence or other place of a suspect, etc., a seizure of articles considered to be evidence or articles subject to confiscation, or a seizure with a recording order (meaning ordering a person who retains electronic or magnetic records or another person with authority to use electronic or magnetic records to record necessary electronic or magnetic records on a recording medium or print them out, and then seizing that recording mediuman order to provide electronic or magnetic records (meaning an order directing a person listed in the following items to provide necessary electronic or magnetic records by the method specified in the relevant item (limited to one that specifies the electronic or magnetic records to be provided and the method of provision); the same applies hereinafter in this Section); provided, however, that with regard to the person, articles, residence or other place of a witness, a search may be conducted only where there are circumstances sufficient to find that articles to be seized exist.

  当該徴税吏員は、犯則事件を調査するため必要があるときは、その所属する地方団体の事務所の所在地を管轄する地方裁判所又は簡易裁判所の裁判官があらかじめ発する許可状により、臨検、犯則嫌疑者等の身体、物件若しくは住居その他の場所の捜索、証拠物若しくは没収すべき物件と思料するものの差押え又は記録命令付差押え（電磁的記録を保管する者その他電磁的記録を利用する権限を有する者に命じて必要な電磁的記録を記録媒体に記録させ、又は印刷させた上、当該記録媒体を差し押さえること電磁的記録提供命令（次の各号に掲げる者に対し、当該各号に定める方法により必要な電磁的記録を提供することを命ずる命令（提供させるべき電磁的記録及び提供の方法を指定してするものに限る。）をいう。以下この節において同じ。）をすることができる。ただし、参考人の身体、物件又は住居その他の場所については、差し押さえるべき物件の存在を認めるに足りる状況のある場合に限り、捜索をすることができる。

• AddedArticle 22-4, paragraph (1), item (i)

  a person who retains electronic or magnetic records: the method set forth in (a) or (b) below:

  電磁的記録を保管する者　次のイ又はロに掲げる方法

• AddedArticle 22-4, paragraph (1), item (i), (a)

  a method of causing electronic or magnetic records to be recorded on, or transferred to, a recording medium and having that recording medium submitted;

  電磁的記録を記録媒体に記録させ又は移転させて当該記録媒体を提出させる方法

• AddedArticle 22-4, paragraph (1), item (i), (b)

  a method of causing electronic or magnetic records to be recorded on, or transferred to, a recording medium under the control of the person issuing the order, through a telecommunications line.

  電気通信回線を通じて電磁的記録を当該命令をする者の管理に係る記録媒体に記録させ又は移転させる方法

• AddedArticle 22-4, paragraph (1), item (ii)

  a person with authority to use electronic or magnetic records (excluding the person listed in the preceding item): the method set forth in (a) or (b) of the preceding item (limited to a method of causing electronic or magnetic records to be recorded on a recording medium).

  電磁的記録を利用する権限を有する者（前号に掲げる者を除く。）　同号イ又はロに掲げる方法（電磁的記録を記録媒体に記録させるものに限る。）

• AddedArticle 22-4, paragraph (3)

  Where the competent tax collection official issues an order to provide electronic or magnetic records and finds it necessary, the official may, with the permission of a judge of the district court or summary court having jurisdiction over the location of the office of the local government to which the official belongs, order the person receiving that order to provide electronic or magnetic records, for a period not exceeding one year, not to divulge without cause the fact of having received that order to provide electronic or magnetic records or the fact of having provided or not provided the electronic or magnetic records that were ordered to be provided by that order.

  当該徴税吏員は、電磁的記録提供命令をする場合において、必要があるときは、その所属する地方団体の事務所の所在地を管轄する地方裁判所又は簡易裁判所の裁判官の許可を受けて、当該電磁的記録提供命令を受ける者に対し、一年を超えない期間を定めて、みだりに当該電磁的記録提供命令を受けたこと及び当該電磁的記録提供命令により提供を命ぜられた電磁的記録を提供し又は提供しなかつたことを漏らしてはならない旨を命ずることができる。

• ChangedArticle 22-4, paragraph (4)Was paragraph (3)See the words it replaces

  In the cases of the preceding twothree paragraphs, where urgency is required, the competent tax collection official may take the dispositions in the preceding twothree paragraphs under a warrant issued in advance by a judge of the district court or summary court having jurisdiction over the location of the articles or place to be inspected, the person, articles or place to be searched, the articles to be seized, or the person who is to have electronic or magnetic records recorded or printed outbe made to provide electronic or magnetic records.

  当該徴税吏員は、前二項三項の場合において、急速を要するときは、臨検すべき物件若しくは場所、捜索すべき身体、物件若しくは場所、差し押さえるべき物件又は電磁的記録を記録させ、若しくは印刷提供させるべき者の所在地を管轄する地方裁判所又は簡易裁判所の裁判官があらかじめ発する許可状により、前二項三項の処分をすることができる。

• ChangedArticle 22-4, paragraph (5)Was paragraph (4)See the words it replaces

  When requesting a warrant under paragraph (1) or the preceding paragraph (except in Article 22-19, paragraphs (4) and (5)through (8), hereinafter in this Subsection referred to as a "warrant"), the competent tax collection official must provide materials showing that a criminal tax case exists.

  当該徴税吏員は、第一項又は前項の許可状（第二十二条の十九第四項及び第五項から第八項までを除き、以下この款において「許可状」という。）を請求する場合には、犯則事件が存在すると認められる資料を提供しなければならない。

• AddedArticle 22-4, paragraph (6)

  In addition to being in writing, a warrant may be in the form of an electronic or magnetic record, as provided by the Rules of the Supreme Court.

  許可状は、書面によるほか、最高裁判所規則で定めるところにより、電磁的記録によることができる。

• AddedArticle 22-4, paragraph (7)

  Where the competent tax collection official has issued an order under the provisions of paragraph (3) and the need for it has ceased, the official must revoke it, either on the official's own initiative or at the request of the person who received that order.

  当該徴税吏員は、第三項の規定による命令をした場合において、その必要がなくなつたときは、自ら又は当該命令を受けた者の請求により、これを取り消さなければならない。

• ChangedArticle 22-4, paragraph (8)Was paragraph (5)See the words it replaces

  When a request under the preceding paragraph (5) has been made, a judge of the district court or summary court must deliver , in the case of issuing a warrant, issue to the competent tax collection official a warrant stating or recording the name of the suspect (for a corporation, its name), the name of the offense, the articles or place to be inspected, the person, articles or place to be searched, the articles to be seized, or the electronic or magnetic records to be recorded or printed out and the person who is to have them recorded or printed out, the official title and name of the requester, the validity period, a statement that execution may not be commenced after the expiration of that period and the warrant must be returnedprovided, the person who is to provide them and the method of provision, the official title and name of the requester, the matters specified in each of the following items in accordance with the classification of cases listed in those items, the date of issuance, and the name of the court, bearing the judge's own name and seal.and other matters specified by the Rules of the Supreme Court:

  地方裁判所又は簡易裁判所の裁判官は、前項第五項の規定による請求があつた場合において、許可状を発するときは、犯則嫌疑者の氏名（法人については、名称）、罪名並びに臨検すべき物件若しくは場所、捜索すべき身体、物件若しくは場所、差し押さえるべき物件又は記録させ、若しくは印刷させるべき電磁的記録及びこれを記録させ、若しくは印刷させるべき者並びに請求者の官職氏名、有効期間、その期間経過後は執行に着手することができずこれを返還しなければならない旨、交付の年月日及び裁判所名を記載し、自己の記名押印提供させるべき電磁的記録、提供させるべき者及び提供の方法並びに請求者の官職氏名、次の各号に掲げる場合の区分に応じ当該各号に定める事項、発付の年月日及び裁判所名その他最高裁判所規則で定める事項を記載し、又は記録した許可状を当該徴税吏員に交付発しなければならない。

• AddedArticle 22-4, paragraph (8), item (i)

  where the warrant is in writing: the validity period, and a statement that after the expiration of that period execution may not be commenced and an order to provide electronic or magnetic records may not be issued, and that the warrant must be returned;

  当該許可状が書面による場合　有効期間及びその期間経過後は執行に着手し、又は電磁的記録提供命令をすることができず許可状を返還しなければならない旨

• AddedArticle 22-4, paragraph (8), item (ii)

  where the warrant is in the form of an electronic or magnetic record: the validity period, and a statement that after the expiration of that period execution may not be commenced and an order to provide electronic or magnetic records may not be issued, and that the official must take the measures specified by the Rules of the Supreme Court, such as erasing the warrant from the computer used by the competent tax collection official, and submit to that judge an electronic or magnetic record recording that those measures have been taken.

  当該許可状が電磁的記録による場合　有効期間及びその期間経過後は執行に着手し、又は電磁的記録提供命令をすることができず当該徴税吏員の使用に係る電子計算機から許可状を消去することその他の最高裁判所規則で定める措置をとり、かつ、当該措置をとつた旨を記録した電磁的記録を当該裁判官に提出しなければならない旨

• ChangedArticle 22-4, paragraph (9)Was paragraph (6)See the words it replaces

  In the case of paragraph (2), a judge of the district court or summary court must state or record in the warrant, in addition to the matters prescribed in the preceding paragraph, the scope of the recording media connected by a telecommunications line to the computer to be seized from which electronic or magnetic records are to be copied.

  地方裁判所又は簡易裁判所の裁判官は、第二項の場合においては、許可状に、前項に規定する事項のほか、差し押さえるべき電子計算機に電気通信回線で接続している記録媒体であつて、その電磁的記録を複写すべきものの範囲を記載し、又は記録しなければならない。

• AddedArticle 22-4, paragraph (10)

  A warrant must be one for which the measures specified in the relevant item have been taken, in accordance with the classification of cases listed in the following items:

  許可状は、次の各号に掲げる場合の区分に応じ、当該各号に定める措置がとられたものでなければならない。

• AddedArticle 22-4, paragraph (10), item (i)

  where the warrant is in writing: the judge affixes the judge's name and seal;

  当該許可状が書面による場合　当該裁判官が記名押印すること。

• AddedArticle 22-4, paragraph (10), item (ii)

  where the warrant is in the form of an electronic or magnetic record: the judge takes the measure specified by the Rules of the Supreme Court in place of affixing a name and seal (limited to one by which, when the matters recorded in the warrant are displayed on the screen of a computer, on paper or on another medium, the name of that judge is also displayed).

  当該許可状が電磁的記録による場合　当該裁判官が最高裁判所規則で定める記名押印に代わる措置（当該許可状に記録された事項を電子計算機の映像面、書面その他のものに表示したときに、併せて当該裁判官の氏名が表示されることとなるものに限る。）をとること。

• AddedArticle 22-4, paragraph (11)

  When granting the permission under paragraph (3), a judge of the district court or summary court must state or record in the warrant that fact and the period for which the order not to divulge under the provisions of that paragraph is given.

  地方裁判所又は簡易裁判所の裁判官は、第三項の許可をするときは、許可状にその旨及び同項の規定により漏らしてはならない旨を命ずる期間を記載し、又は記録しなければならない。

• ChangedArticle 22-4, paragraph (12)Was paragraph (7)See the words it replaces

  The competent tax collection official may deliverprovide a warrant to another competent tax collection official of the local government to which the official belongs and have that official conduct the official inspection, search, seizure or seizure with a recording order or seizure, or issue an order to provide electronic or magnetic records.

  当該徴税吏員は、許可状をその所属する地方団体の他の当該徴税吏員に交付提供して、臨検、捜索、差押え又は記録命令付差押え電磁的記録提供命令をさせることができる。

• ChangedArticle 22-5, paragraph (1)See the words it replaces

  If necessary for investigating a criminal tax case, the competent tax collection official may, upon receivingbeing issued a warrant, seize documents concerning postal items, items of correspondence delivery or telegrams sent by a suspect or sent to a suspect, which are kept or held by a person handling communications services under the provisions of laws and regulations.

  当該徴税吏員は、犯則事件を調査するため必要があるときは、許可状の交発付を受けて、犯則嫌疑者から発し、又は犯則嫌疑者に対して発した郵便物、信書便物又は電信についての書類で法令の規定に基づき通信事務を取り扱う者が保管し、又は所持するものを差し押さえることができる。

• ChangedArticle 22-5, paragraph (2)See the words it replaces

  The competent tax collection official may, upon receivingbeing issued a warrant, seize documents concerning postal items, items of correspondence delivery or telegrams that do not fall under the provisions of the preceding paragraph and that are kept or held by a person handling communications services under the provisions of laws and regulations, only where there are circumstances sufficient to find that they are related to a criminal tax case.

  当該徴税吏員は、前項の規定に該当しない郵便物、信書便物又は電信についての書類で法令の規定に基づき通信事務を取り扱う者が保管し、又は所持するものについては、犯則事件に関係があると認めるに足りる状況があるものに限り、許可状の交発付を受けて、これを差し押さえることができる。

• ChangedArticle 22-6, paragraph (1)See the words it replaces

  If necessary for conducting a seizure or a seizure with a recording orderhaving electronic or magnetic records provided by an order to provide electronic or magnetic records, the competent tax collection official may request, in writing or by electronic or magnetic record, a person who operates a business of providing telecommunications facilities for the communications of others, or a person who has installed telecommunications facilities capable of mediating the communications of unspecified or many persons for the person's own business, to specify the necessary part of the electronic or magnetic records of communication history, such as the sender, the recipient and the date and time of telecommunications, that the person records in the course of that business, and not to erase them, specifying a period not exceeding 30 days. In this case, if the official has come to find that there is no need to conduct a seizure or a seizure with a recording order concerning thoseconcerning the electronic or magnetic records pertaining to that request or to have those electronic or magnetic records provided by an order to provide electronic or magnetic records, the official must withdraw the request.

  当該徴税吏員は、差押え又は記録命令付差押えをすをし、又は電磁的記録提供命令により電磁的記録を提供させるため必要があるときは、電気通信を行うための設備を他人の通信の用に供する事業を営む者又は自己の業務のために不特定若しくは多数の者の通信を媒介することのできる電気通信を行うための設備を設置している者に対し、その業務上記録している電気通信の送信元、送信先、通信日時その他の通信履歴の電磁的記録のうち必要なものを特定し、三十日を超えない期間を定めて、これを消去しないよう、書面でにより又は電磁的記録により求めることができる。この場合において、当該求めに係る電磁的記録について差押え又は記録命令付差押えをすをし、又は電磁的記録提供命令により当該電磁的記録を提供させる必要がないと認めるに至つたときは、当該求めを取り消さなければならない。

• ChangedArticle 22-7, paragraph (1)See the words it replaces

  With regard to a criminal tax case concerning an indirect local tax (meaning the light oil delivery tax or any other local tax specified by Cabinet Order; the same applies hereinafter in this Section), if there is a person who is committing an offense or who has just finished committing an offense, and it is necessary to collect what is found to be evidence thereof and urgency is required so that a warrant cannot be obtainedissued, the competent tax collection official may conduct the on-site inspection, search or seizure under Article 22-4, paragraph (1) at the scene of the offense.

  当該徴税吏員は、間接地方税（軽油引取税その他の政令で定める地方税をいう。以下この節において同じ。）に関する犯則事件について、現に犯則を行い、又は現に犯則を行い終わつた者がある場合において、その証拠となると認められるものを集取するため必要であつて、かつ、急速を要し、許可状の交発付を受けることができないときは、その犯則の現場において第二十二条の四第一項の臨検、捜索又は差押えをすることができる。

• ChangedArticle 22-7, paragraph (2)See the words it replaces

  With regard to a criminal tax case concerning an indirect local tax, if there is a person who possesses an article used in an offense or an article obtained through an offense, or who is clearly found to have committed an offense a short time before because of conspicuous traces of the offense, and it is necessary to collect what is found to be evidence thereof and urgency is required so that a warrant cannot be obtainedissued, the competent tax collection official may conduct the on-site inspection, search or seizure under Article 22-4, paragraph (1) with regard to the articles possessed by that person.

  当該徴税吏員は、間接地方税に関する犯則事件について、現に犯則に供した物件若しくは犯則により得た物件を所持し、又は顕著な犯則の跡があつて犯則を行つてから間がないと明らかに認められる者がある場合において、その証拠となると認められるものを集取するため必要であつて、かつ、急速を要し、許可状の交発付を受けることができないときは、その者の所持する物件に対して第二十二条の四第一項の臨検、捜索又は差押えをすることができる。

• ChangedArticle 22-9, paragraph (1)See the words it replaces

  If necessary for conducting an on-site inspection, search, seizure or seizure with a recording order or seizure, the competent tax collection official may unlock locks, open seals and take other necessary dispositions.

  当該徴税吏員は、臨検、捜索、差押え又は記録命令付又は差押えをするため必要があるときは、錠をはず外し、封を開き、その他必要な処分をすることができる。

• ChangedArticle 22-9, paragraph (2)See the words it replaces

  The dispositions set forth in the preceding paragraph may also be carried out with regard to retained articles, seized articles or articles seized with a recording orderrecording media submitted pursuant to an order to provide electronic or magnetic records (limited to one that orders provision by the method listed in Article 22-4, paragraph (1), item (i), (a)).

  前項の処分は、領置物件、差押物件又は記録命令付差押物件電磁的記録提供命令（第二十二条の四第一項第一号イに掲げる方法による提供を命ずるものに限る。）により提出させた記録媒体についても、することができる。

• AddedArticle 22-9, paragraph (3)

  Where the competent tax collection official has had electronic or magnetic records provided pursuant to an order to provide electronic or magnetic records (limited to one that orders provision by the method listed in Article 22-4, paragraph (1), item (i), (b)), the official may take measures to confirm the contents of those electronic or magnetic records and take other necessary dispositions.

  当該徴税吏員は、電磁的記録提供命令（第二十二条の四第一項第一号ロに掲げる方法による提供を命ずるものに限る。）により電磁的記録を提供させた場合には、当該電磁的記録の内容を確認するための措置をとることその他必要な処分をすることができる。

• ChangedCaptionSee the words it replaces

  Presentation of Warrants, etc.

  許可状の提示等

• ChangedArticle 22-11, paragraph (1)See the words it replaces

  The competent tax collection official must present the warrant for the , toward a person subject to an on-site inspection, search, seizure or seizure with a recording order to the person subject to those dispositions.order to provide electronic or magnetic records, take, with respect to the warrant for those dispositions, the measure specified in each of the following items in accordance with the classification of cases listed in those items:

  当該徴税吏員は、臨検、捜索、差押え又は記録命令付差押えの許可状を、これらの処分を受ける者に提示し電磁的記録提供命令を受ける者に対し、これらの処分に係る許可状について、次の各号に掲げる場合の区分に応じ、当該各号に定める措置をとらなければならない。

• AddedArticle 22-11, paragraph (1), item (i)

  where the warrant is in writing: present the warrant;

  許可状が書面である場合　許可状を示すこと。

• AddedArticle 22-11, paragraph (1), item (ii)

  where the warrant is in the form of an electronic or magnetic record: display the matters recorded in the warrant and the name of the judge of the district court or summary court pertaining to the measure under Article 22-4, paragraph (10) (limited to the part pertaining to item (ii)), as specified by Order of the Ministry of Internal Affairs and Communications, on the screen of a computer, on paper or on another medium for presentation, or have the person subject to the disposition display them on the screen of a computer used by that person, on paper or on another medium for presentation.

  許可状が電磁的記録である場合　総務省令で定めるところにより、許可状に記録された事項及び第二十二条の四第十項（第二号に係る部分に限る。）の規定による措置に係る地方裁判所又は簡易裁判所の裁判官の氏名を、電子計算機の映像面、書面その他のものに表示して示すこと又は処分を受ける者をしてその使用に係る電子計算機の映像面、書面その他のものに表示させて示すこと。

• AddedArticle 22-11, paragraph (2)

  Where the competent tax collection official issues an order to provide electronic or magnetic records and it is necessary in order to take the measure under the preceding paragraph, the official may, with the permission of a judge of the district court or summary court, enter a person's residence or a mansion, building or vessel guarded by a person.

  当該徴税吏員は、電磁的記録提供命令をする場合において、前項の規定による措置をとるため必要があるときは、地方裁判所又は簡易裁判所の裁判官の許可を受けて、人の住居又は人の看守する邸宅、建造物若しくは船舶内に入ることができる。

• AddedArticle 22-11, paragraph (3)

  When granting the permission under the preceding paragraph, a judge of the district court or summary court must state or record in the warrant the place to be entered.

  地方裁判所又は簡易裁判所の裁判官は、前項の許可をするときは、許可状に立ち入るべき場所を記載し、又は記録しなければならない。

• AddedArticle 22-11, paragraph (4)

  In taking the measure under paragraph (1) where the competent tax collection official issues an order to provide electronic or magnetic records (limited to the case where the permission under paragraph (2) has been obtained), the official may take the following dispositions and other necessary dispositions:

  当該徴税吏員が電磁的記録提供命令をする場合（第二項の許可を受けた場合に限る。）における第一項の規定による措置をとるについては、次に掲げる処分その他必要な処分をすることができる。

• AddedArticle 22-11, paragraph (4), item (i)

  unlocking locks;

  錠を外すこと。

• AddedArticle 22-11, paragraph (4), item (ii)

  prohibiting any person from entering or leaving the place where the measure is to be taken without the permission of the competent tax collection official;

  何人に対しても、当該徴税吏員の許可を受けないで当該措置をとる場所に出入りすることを禁止すること。

• AddedArticle 22-11, paragraph (4), item (iii)

  having a person who does not comply with a disposition under this paragraph (limited to the part pertaining to the preceding item) leave, or placing a guard over that person until the taking of that measure is completed.

  この項（前号に係る部分に限る。）の規定による処分に従わない者について、これを退去させ、又は当該措置をとり終わるまでこれに看守者を付すること。

• ChangedArticle 22-12, paragraph (1)See the words it replaces

  When conducting questioning, inspection, retention, on-site inspection, search, seizure or seizure with a recording order or seizure, or issuing an order to provide electronic or magnetic records, under the provisions of this Subsection, the competent tax collection official must carry a certificate proving the official's identity and present it if requested by a person concerned.

  当該徴税吏員は、この款の規定により質問、検査、領置、臨検、捜索、差押え又は記録命令付差押え電磁的記録提供命令をするときは、その身分を証明する証票を携帯し、関係人の請求があつたときは、これを提示しなければならない。

• ChangedArticle 22-13, paragraph (1)See the words it replaces

  The competent tax collection official may request the assistance of police officers if necessary when conducting an on-site inspection, search, seizure or seizure with a recording order or seizure, or issuing an order to provide electronic or magnetic records.

  当該徴税吏員は、臨検、捜索、差押え又は記録命令付差押え電磁的記録提供命令をするに際し必要があるときは、警察官の援助を求めることができる。

• ChangedArticle 22-14, paragraph (1)See the words it replaces

  When conducting an on-site inspection, search, seizure or seizure with a recording order or seizure in a person's residence, or in a mansion, building or other place guarded by a person, the competent tax collection official must have the owner or administrator thereof (including the representative, agent or other person acting in the place of such persons), or an employee of such persons or a relative living with them who has reached the age of majority, attend.

  当該徴税吏員は、人の住居又は人の看守する邸宅若しくは建造物その他の場所で臨検、捜索、差押え又は記録命令付又は差押えをするときは、その所有者若しくは管理者（これらの者の代表者、代理人その他これらの者に代わるべき者を含む。）又はこれらの者の使用人若しくは同居の親族で成年に達した者を立ち会わせなければならない。

• ChangedArticle 22-15, paragraph (1)See the words it replaces

  When the competent tax collection official has effected retention, or seizure, or seizure withhas had a recording order, the official must prepare an inventory thereof and deliver a copy medium submitted by an order to provide electronic or magnetic records (limited to one that orders provision by the method listed in Article 22-4, paragraph (1), item (i), (a)), the official must prepare an inventory thereof in writing or as an electronic or magnetic record and provide it to the owner, possessor or custodian (including a person who has been subject to a disposition under Article 22-8) of the retained articles, or seized articles or articles seized with a recording order, to the person who received that order to provide electronic or magnetic records, or to a person who is to act in their stead.

  当該徴税吏員は、領置、差押え又は記録命令付差押えをしたときは、その目録を作成し、領置物件、差押物件若しくは記録命令付若しくは差押えをしたとき又は電磁的記録提供命令（第二十二条の四第一項第一号イに掲げる方法による提供を命ずるものに限る。）により記録媒体を提出させたときは、書面又は電磁的記録をもつてその目録を作成し、領置物件若しくは差押物件の所有者、所持者若しくは保管者（第二十二条の八の規定による処分を受けた者を含む。）若しくは当該電磁的記録提供命令を受けた者又はこれらの者に代わるべき者にその謄本を交付提供しなければならない。

• AddedArticle 22-15, paragraph (2)

  Where the competent tax collection official has had electronic or magnetic records provided by an order to provide electronic or magnetic records (limited to one that orders provision by the method listed in Article 22-4, paragraph (1), item (i), (b)), the official must prepare an inventory thereof in writing or as an electronic or magnetic record and provide it to the person who received that order to provide electronic or magnetic records, or to a person who is to act in that person's stead.

  当該徴税吏員は、電磁的記録提供命令（第二十二条の四第一項第一号ロに掲げる方法による提供を命ずるものに限る。）により電磁的記録を提供させた場合には、書面又は電磁的記録をもつてその目録を作成し、当該電磁的記録提供命令を受けた者又はこれに代わるべき者に提供しなければならない。

• AddedArticle 22-15, paragraph (3)

  Notwithstanding the provisions of the preceding two paragraphs, an inventory prepared as an electronic or magnetic record may not be provided if the person to receive it objects.

  前二項の規定にかかわらず、電磁的記録をもつて作成する目録の提供は、これを受ける者に異議があるときは、することができない。

• ChangedArticle 22-16, paragraph (1)See the words it replaces

  The competent tax collection official may, with their consent and obtaining a custody receipt, have the owner or possessor, or another person whom the competent tax collection official considers appropriate, keep retained articles, seized articles or articles seized with a recording order or seized articles that are inconvenient to transport or keep.

  当該徴税吏員は、運搬又は保管に不便な領置物件、差押物件又は記録命令付又は差押物件を、その所有者又は所持者その他当該徴税吏員が適当と認める者に、その承諾を得て、保管証を徴して保管させることができる。

• ChangedArticle 22-17, paragraph (1)See the words it replaces

  When there is no longer a need to detain retained articles, seized articles or articles seized with a recording orderrecording media submitted by an order to provide electronic or magnetic records (limited to one that orders provision by the method listed in Article 22-4, paragraph (1), item (i), (a); the same applies in paragraph (3)), the competent tax collection official must return them to the person entitled to receive their return.

  当該徴税吏員は、領置物件、差押物件又は記録命令付差押物件電磁的記録提供命令（第二十二条の四第一項第一号イに掲げる方法による提供を命ずるものに限る。第三項において同じ。）により提出させた記録媒体について留置の必要がなくなつたときは、その返還を受けるべき者にこれを還付しなければならない。

• ChangedArticle 22-17, paragraph (2)See the words it replaces

  Where the head of a local government cannot return the retained articles, seized articles or articles seized with a recording ordermedia referred to in the preceding paragraph because the address or residence of the person entitled to receive their return is unknown, or for any other reason, the head must give public notice to that effect.

  地方団体の長は、前項の領置物件、差押物件又は記録命令付差押物件媒体について、その返還を受けるべき者の住所若しくは居所がわからないため、又はその他の事由によりこれを還付することができない場合には、その旨を公告しなければならない。

• ChangedArticle 22-17, paragraph (3)See the words it replaces

  If no request for return is made even after six months have elapsed from the day of the public notice with regard to the retained articles, seized articles or articles seized with a recording ordermedia relating to the public notice under the preceding paragraph, those articles revert to the local government to which the competent tax collection official who effected the retention, or seizure or seizure with a recording order of themof them, or had them submitted by an order to provide electronic or magnetic records, belongs.

  前項の公告に係る領置物件、差押物件又は記録命令付差押物件媒体について公告の日から六月を経過しても還付の請求がないときは、これらの物件は、これらの物件を領置、差押え又は記録命令付差押えをし若しくは差押えをした又は電磁的記録提供命令により提出させた当該徴税吏員の所属する地方団体に帰属する。

• ChangedArticle 22-18, paragraph (1)See the words it replaces

  Where there is no longer a need to detain a recording medium that the competent tax collection official has seized after transferring, or causing to be transferred, an electronic or magnetic record pursuant to Article 22-8, if the person subject to the seizure listed in the following items, if the person specified in the relevant item differs from the owner, possessor or custodian of that recording medium, the competent tax collection official must deliver that recording medium to the person subject to the seizurespecified in the relevant item, or permit that person to copy the electronic or magnetic record.:

  当該徴税吏員は、第二十二条の八の規定により電磁的記録を移転し、又は移転させた上差し押さえた次の各号に掲げる記録媒体について留置の必要がなくなつた場合において、差押えを受けた当該各号に定める者と当該記録媒体の所有者、所持者又は保管者とが異なるときは、当該差押えを受けた各号に定める者に対し、当該記録媒体を交付し、又は当該電磁的記録の複写を許さなければならない。

• AddedArticle 22-18, paragraph (1), item (i)

  a recording medium that was seized after an electronic or magnetic record was transferred, or caused to be transferred, pursuant to Article 22-8: the person subject to the seizure;

  第二十二条の八の規定により電磁的記録を移転し、又は移転させた上差し押さえた記録媒体　差押えを受けた者

• AddedArticle 22-18, paragraph (1), item (ii)

  a recording medium submitted by an order to provide electronic or magnetic records (limited to one that orders provision by the method listed in Article 22-4, paragraph (1), item (i), (a) (limited to the method of causing electronic or magnetic records to be transferred to a recording medium); the same applies in this item): the person who received the order to provide electronic or magnetic records.

  電磁的記録提供命令（第二十二条の四第一項第一号イに掲げる方法（電磁的記録を記録媒体に移転させるものに限る。）による提供を命ずるものに限る。以下この号において同じ。）により提出させた記録媒体　電磁的記録提供命令を受けた者

• AddedArticle 22-18-2, paragraph (1)

  With respect to electronic or magnetic records transferred by an order to provide electronic or magnetic records (limited to one that orders provision by the method listed in Article 22-4, paragraph (1), item (i), (b) (limited to the method of causing electronic or magnetic records to be transferred to a recording medium)), when there is no longer a reason for not having the person who received that order to provide electronic or magnetic records keep them, the competent tax collection official must, at the request of that person or on the official's own authority, permit that person to copy those electronic or magnetic records.

  当該徴税吏員は、電磁的記録提供命令（第二十二条の四第一項第一号ロに掲げる方法（電磁的記録を記録媒体に移転させるものに限る。）による提供を命ずるものに限る。）により移転させた電磁的記録について、当該電磁的記録提供命令を受けた者に保管させないこととする理由がなくなつたときは、当該者の請求により又は職権で、当該者に対し、当該電磁的記録の複写を許さなければならない。

• AddedArticle 22-18-2, paragraph (2)

  The provisions of Article 22-17, paragraph (2) apply mutatis mutandis to the copying under the provisions of the preceding paragraph.

  第二十二条の十七第二項の規定は、前項の規定による複写について準用する。

• AddedArticle 22-18-2, paragraph (3)

  If no request for copying under the provisions of paragraph (1) is made even after six months have elapsed from the day of the public notice under the provisions of Article 22-17, paragraph (2) as applied mutatis mutandis in the preceding paragraph, it is not necessary to permit the copying.

  前項において準用する第二十二条の十七第二項の規定による公告の日から六月を経過しても第一項の規定による複写の請求がないときは、その複写をさせることを要しない。

• ChangedArticle 22-19, paragraph (1)See the words it replaces

  When necessary for investigating a criminal tax case, the competent tax collection official may commission a person with knowledge and experience to conduct an expert examination of retained articles, seized articles, or articles seized with a recording orderrecording media submitted or electronic or magnetic records provided by an order to provide electronic or magnetic records (referred to as "articles" in the following paragraph and paragraph (6)), or commission interpretation or translation.

  当該徴税吏員は、犯則事件を調査するため必要があるときは、学識経験を有する者に領置物件、差押物件若しくは記録命令付差押物件電磁的記録提供命令により提出させた記録媒体若しくは提供させた電磁的記録（次項及び第六項において「物件」という。）についての鑑定を嘱託し、又は通訳若しくは翻訳を嘱託することができる。

• ChangedArticle 22-19, paragraph (2)See the words it replaces

  A person commissioned to conduct an expert examination under the preceding paragraph (referred to as an "expert" in paragraphs (4)(6) and (5)(8)) may, with the permission of a judge of the district court or summary court having jurisdiction over the location of the office of the local government to which the competent tax collection official referred to in the preceding paragraph belongs, destroy the article relating to that examination.

  前項の規定による鑑定の嘱託を受けた者（第四項及び第五項第六項及び第八項において「鑑定人」という。）は、前項の当該徴税吏員の所属する地方団体の事務所の所在地を管轄する地方裁判所又は簡易裁判所の裁判官の許可を受けて、当該鑑定に係る物件を破壊することができる。

• ChangedArticle 22-19, paragraph (4)See the words it replaces

  When a request under the preceding paragraph has been made, if a judge of the district court or summary court finds the request appropriate, the judge must deliver to the competent tax collection official a warrant stating the name of the suspect (for a corporation, its name), the name of the offense, the article to be destroyed, the name of the expert, the official title and name of the requester, the validity period, a statement that execution may not be commenced after that period has elapsed and the warrant must be returned, the date of issuance and the name of the court, and bearing the judge's name and sealissue a warrant to the competent tax collection official.

  地方裁判所又は簡易裁判所の裁判官は、前項の請求があつた場合において、当該請求を相当と認めるときは、犯則嫌疑者の氏名（法人については、名称）、罪名、破壊すべき物件及び鑑定人の氏名並びに請求者の官職氏名、有効期間、その期間経過後は執行に着手することができずこれを返還しなければならない旨、交付の年月日及び裁判所名を記載し、自己の記名押印した許可状を当該徴税吏員に交付発しなければならない。

• AddedArticle 22-19, paragraph (5)

  In addition to being in writing, a warrant under the preceding paragraph may be in the form of an electronic or magnetic record, as provided by the Rules of the Supreme Court.

  前項の許可状は、書面によるほか、最高裁判所規則で定めるところにより、電磁的記録によることができる。

• AddedArticle 22-19, paragraph (6)

  A warrant under paragraph (4) must state or record the name of the suspect (for a corporation, its name), the name of the offense, the article to be destroyed, the name of the expert, the official title and name of the requester, the date of issuance, the name of the court, and other matters specified by the Rules of the Supreme Court.

  第四項の許可状には、犯則嫌疑者の氏名（法人については、名称）、罪名、破壊すべき物件及び鑑定人の氏名並びに請求者の官職氏名、発付の年月日及び裁判所名その他最高裁判所規則で定める事項を記載し、又は記録しなければならない。

• AddedArticle 22-19, paragraph (7)

  A warrant under paragraph (4) must be one for which the measures specified in the relevant item have been taken, in accordance with the classification of cases listed in the following items:

  第四項の許可状は、次の各号に掲げる場合の区分に応じ、当該各号に定める措置がとられたものでなければならない。

• AddedArticle 22-19, paragraph (7), item (i)

  where the warrant is in writing: that judge affixes that judge's name and seal;

  当該許可状が書面による場合　当該裁判官が記名押印すること。

• AddedArticle 22-19, paragraph (7), item (ii)

  where the warrant is in the form of an electronic or magnetic record: that judge takes the measure specified by the Rules of the Supreme Court in place of affixing a name and seal (limited to one by which, when the matters recorded in the warrant are displayed on the screen of a computer, on paper or on another medium, the name of that judge is also displayed).

  当該許可状が電磁的記録による場合　当該裁判官が最高裁判所規則で定める記名押印に代わる措置（当該許可状に記録された事項を電子計算機の映像面、書面その他のものに表示したときに、併せて当該裁判官の氏名が表示されることとなるものに限る。）をとること。

• ChangedArticle 22-19, paragraph (8)Was paragraph (5)See the words it replaces

  The expert must show the warrant set forth in the preceding paragraph to the person subject to the disposition set forth in paragraph (2)., toward the person subject to the disposition under paragraph (2), take the measure specified in each of the following items in accordance with the classification of cases listed in those items:

  鑑定人は、第二項の処分を受ける者に前項の許可状を示さ対し、次の各号に掲げる場合の区分に応じ、当該各号に定める措置をとらなければならない。

• AddedArticle 22-19, paragraph (8), item (i)

  where the warrant under paragraph (4) is in writing: present the warrant under that paragraph;

  第四項の許可状が書面である場合　同項の許可状を示すこと。

• AddedArticle 22-19, paragraph (8), item (ii)

  where the warrant under paragraph (4) is an electronic or magnetic record: display the matters recorded in the warrant under that paragraph and the name of that judge pertaining to the measure under the preceding paragraph (limited to the part pertaining to item (ii)), as specified by Order of the Ministry of Internal Affairs and Communications, on the screen of a computer, on paper or on another medium for presentation.

  第四項の許可状が電磁的記録である場合　総務省令で定めるところにより、同項の許可状に記録された事項及び前項（第二号に係る部分に限る。）の規定による措置に係る当該裁判官の氏名を、電子計算機の映像面、書面その他のものに表示して示すこと。

• ChangedCaptionSee the words it replaces

  Restriction on the Execution of Inspection, Search, Seizure, etc. or Seizure at Night, etc.

  臨検、捜索又は差押え等の夜間執行の制限等

• ChangedArticle 22-20, paragraph (1)See the words it replaces

  The competent tax collection official must not carry out an inspection, search, seizure or seizure with a recording order between sunset and sunrise unless the warrant states or records that execution is permitted even at night. However, this does not apply where a disposition is made under Article 22-7, or where, with regard to light oil delivery tax or any other local tax specified by Cabinet Order (referred to as "light oil delivery tax, etc." in the proviso to paragraph (3)), these dispositions are made at night at a place that the public may enter and leave even at night, during the hours it is open to the public.

  当該徴税吏員は、許可状に夜間でも執行することができる旨の記載又は記録がなければ、日没から日出までの間には、臨検、捜索、差押え又は記録命令付又は差押えをしてはならない。ただし、第二十二条の七の規定により処分をする場合及び軽油引取税その他の政令で定める地方税（第三項ただし書において「軽油引取税等」という。）について夜間でも公衆が出入りすることができる場所でその公開した時間内にこれらの処分をする場合は、この限りでない。

• ChangedArticle 22-20, paragraph (2)See the words it replaces

  When the competent tax collection official considers it necessary, the official may continue an inspection, search, seizure or seizure with a recording order or seizure commenced before sunset until after sunset.

  当該徴税吏員は、必要があると認めるときは、日没前に開始した臨検、捜索、差押え又は記録命令付又は差押えを、日没後まで継続することができる。

• AddedArticle 22-20, paragraph (3)

  Notwithstanding the provisions of Article 22-11, paragraph (2), unless the warrant (limited to one in which the place to be entered has been stated or recorded pursuant to the provisions of paragraph (3) of that Article) states or records that the warrant may be presented even at night, the competent tax collection official may not, between sunset and sunrise, enter a person's residence or a mansion, building or vessel guarded by a person in order to take the measure under paragraph (1) of that Article in the case of issuing an order to provide electronic or magnetic records; provided, however, that this does not apply where the official enters, with regard to light oil delivery tax, etc., a place that the public may enter and leave even at night, during the hours it is open to the public.

  第二十二条の十一第二項の規定にかかわらず、当該徴税吏員は、許可状（同条第三項の規定により立ち入るべき場所が記載され、又は記録されたものに限る。）に夜間でも許可状の提示をすることができる旨の記載又は記録がなければ、日没から日出までの間には、電磁的記録提供命令をする場合における同条第一項の規定による措置をとるため、人の住居又は人の看守する邸宅、建造物若しくは船舶内に入ることはできない。ただし、軽油引取税等について夜間でも公衆が出入りすることができる場所でその公開した時間内に入る場合は、この限りでない。

• ChangedArticle 22-21, paragraph (1)See the words it replaces

  While conducting questioning, examination, retention, inspection, search, seizure or seizure with a recording order or seizure pursuant to the provisions of this Subsection, the competent tax collection official may prohibit any person from entering or leaving the place without permission.

  当該徴税吏員は、この款の規定により質問、検査、領置、臨検、捜索、差押え又は記録命令付又は差押えをする間は、何人に対しても、許可を受けないでその場所に出入りすることを禁止することができる。

• ChangedArticle 22-22, paragraph (1)See the words it replaces

  Where the competent tax collection official suspends the execution of a warrant for inspection, search, seizure or seizure with a recording order or seizure, the official may, if necessary, close the place or post a guard until the execution is completed.

  当該徴税吏員は、臨検、捜索、差押え又は記録命令付又は差押えの許可状の執行を中止する場合において、必要があるときは、執行が終わるまでその場所を閉鎖し、又は看守者を置くことができる。

• ChangedCaptionSee the words it replaces

  IssuanceProvision of Search Certificates

  捜索証明書の交付提供

• ChangedArticle 22-23, paragraph (1)See the words it replaces

  Where the competent tax collection official has conducted a search and there is no evidence or article to be confiscated, the official must, at the request of the person subject to the search, issueprovide a certificate to that effect (including one prepared as an electronic or magnetic record). However, a certificate prepared as an electronic or magnetic record may not be provided if the person to receive it objects.

  当該徴税吏員は、捜索をした場合において、証拠物又は没収すべき物件がないときは、捜索を受けた者の請求により、その旨の証明書を交付しなければなら（電磁的記録をもつて作成するものを含む。）を提供しなければならない。ただし、電磁的記録をもつて作成する証明書の提供は、これを受ける者に異議があるときは、することができない。

• ChangedArticle 22-24, paragraph (1)See the words it replaces

  When the competent tax collection official has conducted questioning under the provisions of this Subsection, the official must prepare a record thereof, have the person questioned inspect it or read it aloud to that person, ask whether there are any errors, and, if the person questioned has made a statement of addition, deletion or alteration, enter that statement in the record, and sign and seal it together with the person questioned; provided, however, that if the person questioned does not sign and seal it or is unable to do so, it suffices to add a note to that effect. (including one prepared as an electronic or magnetic record; the same applies hereinafter in this Article), have the person questioned inspect, or read aloud to that person, the thing specified in each of the following items in accordance with the classification of cases listed in those items, ask whether there are any errors, and, if the person questioned has made a statement of addition, deletion or alteration, state or record that statement in the record:

  当該徴税吏員は、この款の規定により質問をしたときは、その調書を作成し、（電磁的記録をもつて作成するものを含む。以下この条において同じ。）を作成し、次の各号に掲げる場合の区分に応じ、当該各号に定めるものを質問を受けた者に閲覧させ、又は読み聞かせて、誤りがないかどうかを問い、質問を受けた者が増減変更の申立てをしたときは、その陳述を調書に記載し、質問を受けた者とともにこれに署名押印しなければならない。ただし、質問を受けた者が署名押印せず、又は署名押印することができないときは、その旨を付記すれば足りる又は記録しなければならない。

• AddedArticle 22-24, paragraph (1), item (i)

  where the record is prepared in writing: the record;

  調書を書面をもつて作成する場合　調書

• AddedArticle 22-24, paragraph (1), item (ii)

  where the record is prepared as an electronic or magnetic record: a display of the contents of the record.

  調書を電磁的記録をもつて作成する場合　調書の内容を表示したもの

• AddedArticle 22-24, paragraph (2)

  In the record under the preceding paragraph, the competent tax collection official must, together with the person questioned, take the measure specified in each of the following items in accordance with the classification of cases listed in those items; provided, however, that if the person questioned does not take that measure or is unable to do so, it suffices to add a note to that effect:

  前項の調書には、当該徴税吏員は、次の各号に掲げる場合の区分に応じ、質問を受けた者とともに当該各号に定める措置をとらなければならない。ただし、質問を受けた者が当該措置をとらず、又は当該措置をとることができないときは、その旨を付記すれば足りる。

• AddedArticle 22-24, paragraph (2), item (i)

  where the record is prepared in writing: sign and seal the record;

  調書を書面をもつて作成する場合　調書に署名押印すること。

• AddedArticle 22-24, paragraph (2), item (ii)

  where the record is prepared as an electronic or magnetic record: take, with respect to the record, a measure in place of signing and sealing that is specified by Order of the Ministry of Internal Affairs and Communications.

  調書を電磁的記録をもつて作成する場合　調書に総務省令で定める署名押印に代わる措置をとること。

• ChangedArticle 22-24, paragraph (3)Was paragraph (2)See the words it replaces

  When the competent tax collection official has conducted an inspection or retention , or issued an order to provide electronic or magnetic records, under the provisions of this Subsection, the official must prepare a record thereof and sign and seal it.take the measure specified in each of the following items in accordance with the classification of cases listed in those items:

  当該徴税吏員は、この款の規定により検査又は領置、領置又は電磁的記録提供命令をしたときは、その調書を作成し、これに署名押印し次の各号に掲げる場合の区分に応じ、当該各号に定める措置をとらなければならない。

• AddedArticle 22-24, paragraph (3), item (i)

  where the record is prepared in writing: sign and seal the record;

  調書を書面をもつて作成する場合　調書に署名押印すること。

• AddedArticle 22-24, paragraph (3), item (ii)

  where the record is prepared as an electronic or magnetic record: take, with respect to the record, a measure in place of signing and sealing that is specified by Order of the Ministry of Internal Affairs and Communications.

  調書を電磁的記録をもつて作成する場合　調書に総務省令で定める署名押印に代わる措置をとること。

• ChangedArticle 22-24, paragraph (4)Was paragraph (3)See the words it replaces

  When the competent tax collection official has conducted an on-site inspection, search, seizure or seizure with a recording order under the provisions of this Subsection, the official must prepare a record thereof, show it to the witness, and sign and seal it together with the witness; provided, however, that if the witness does not sign and seal it or is unable to do so, it suffices to add a note to that effect. and show the thing specified in each of the following items to the witness in accordance with the classification of cases listed in those items:

  当該徴税吏員は、この款の規定により臨検、捜索、差押え又は記録命令付又は差押えをしたときは、その調書を作成し、立会人に示し、立会人とともにこれに署名押印しなければならない。ただし、立会人が署名押印せず、又は署名押印することができないときは、その旨を付記すれば足りる次の各号に掲げる場合の区分に応じ、当該各号に定めるものを立会人に示さなければならない。

• AddedArticle 22-24, paragraph (4), item (i)

  where the record is prepared in writing: the record;

  調書を書面をもつて作成する場合　調書

• AddedArticle 22-24, paragraph (4), item (ii)

  where the record is prepared as an electronic or magnetic record: a display of the contents of the record.

  調書を電磁的記録をもつて作成する場合　調書の内容を表示したもの

• AddedArticle 22-24, paragraph (5)

  In the record under the preceding paragraph, the competent tax collection official must, together with the witness, take the measure specified in each of the following items in accordance with the classification of cases listed in those items; provided, however, that if the witness does not take that measure or is unable to do so, it suffices to add a note to that effect:

  前項の調書には、当該徴税吏員は、次の各号に掲げる場合の区分に応じ、立会人とともに当該各号に定める措置をとらなければならない。ただし、立会人が当該措置をとらず、又は当該措置をとることができないときは、その旨を付記すれば足りる。

• AddedArticle 22-24, paragraph (5), item (i)

  where the record is prepared in writing: sign and seal the record;

  調書を書面をもつて作成する場合　調書に署名押印すること。

• AddedArticle 22-24, paragraph (5), item (ii)

  where the record is prepared as an electronic or magnetic record: take, with respect to the record, a measure in place of signing and sealing that is specified by Order of the Ministry of Internal Affairs and Communications.

  調書を電磁的記録をもつて作成する場合　調書に総務省令で定める署名押印に代わる措置をとること。

• ChangedArticle 22-28, paragraph (1)See the words it replaces

  When the head of a local government becomes convinced, through the investigation of a criminal tax case concerning an indirect local tax, that an offense has been committed, the head must, clearly indicating the reasons, notify in writing that the amount equivalent to the fine, the articles subject to confiscation, the amount equivalent to the collection of equivalent value, and the costs incurred for the service of documents and for the transportation and custody of seized articles or articles seized with a recording orderrecording media submitted by an order to provide electronic or magnetic records (limited to one that orders provision by the method listed in Article 22-4, paragraph (1), item (i), (a)) are to be paid at the designated place. In this case, with regard to the articles subject to confiscation, the head may give notification that only an offer to pay them is to be made.

  地方団体の長は、間接地方税に関する犯則事件の調査により犯則の心証を得たときは、その理由を明示し、罰金に相当する金額、没収に該当する物件、追徴金に相当する金額並びに書類の送達並びに差押物件又は記録命令付差押物件電磁的記録提供命令（第二十二条の四第一項第一号イに掲げる方法による提供を命ずるものに限る。）により提出させた記録媒体の運搬及び保管に要した費用を指定の場所に納付すべき旨を書面により通告しなければならない。この場合において、没収に該当する物件については、納付の申出のみをすべき旨を通告することができる。

• ChangedArticle 22-30, paragraph (2)See the words it replaces

  An accusation under the provisions of Article 22-26 or the accusation referred to in the preceding paragraph must be made in writing, with the records prescribed in the paragraphs of Article 22-24 or, as specified by Order of the Ministry of Internal Affairs and Communications, by an electronic method (meaning a method using an electronic data processing system (meaning an electronic data processing system connecting, by a telecommunications line, a computer used by a public prosecutor and a computer used by the competent tax collection official) or any other method utilizing information and communications technology that is specified by Order of the Ministry of Internal Affairs and Communications), with the records prescribed in Article 22-24, paragraph (1), (3) or (4) attached, and, if there are retained articles, seized articles, or articles seized with a recording orderrecording media submitted or electronic or magnetic records provided by an order to provide electronic or magnetic records, 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 orderpertaining to the recording media submitted or electronic or magnetic records provided by an order to provide electronic or magnetic records.

  第二十二条の二十六の規定による告発又は前項の告発は、書面をもつて行い、第二十二条の二十四各項により又は総務省令で定めるところにより電磁的方法（電子情報処理組織（検察官の使用に係る電子計算機と当該徴税吏員の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。）を使用する方法その他の情報通信の技術を利用する方法であつて総務省令で定めるものをいう。）により行い、第二十二条の二十四第一項、第三項又は第四項に規定する調書を添付しえて、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電磁的記録提供命令により提出させた記録媒体若しくは提供させた電磁的記録があるときは、これを領置目録、差押目録又は電磁的記録提供命令により提出させた記録媒体若しくは提供させた電磁的記録に係る目録とともに検察官に引き継がなければならない。

• ChangedArticle 22-30, paragraph (3)See the words it replaces

  If the retained articles, seized articles or articles seized with a recording order or seized articles referred to in the preceding paragraph are in custody under the provisions of Article 22-16, paragraph (1), they must be transferred together with the custody certificate referred to in that paragraph, and notice to that effect must be given to the person who was made to keep those articles under the provisions of that paragraph.

  前項の領置物件、差押物件又は記録命令付又は差押物件が第二十二条の十六第一項の規定による保管に係るものである場合には、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。

• ChangedArticle 22-30, paragraph (4)See the words it replaces

  If retained articles, seized articles or articles seized with a recording orderrecording media submitted by an order to provide electronic or magnetic records (limited to one that orders provision by the method listed in Article 22-4, paragraph (1), item (i), (a)) have been transferred under the provisions of the preceding two paragraphs, those articles are deemed to have been seized by a public prosecutor under the provisions of the Code of Criminal Procedure.

  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電磁的記録提供命令（第二十二条の四第一項第一号イに掲げる方法による提供を命ずるものに限る。）により提出させた記録媒体が引き継がれたときは、当該物件は、刑事訴訟法の規定により検察官によつて押収されたものとみなす。

• AddedArticle 22-30, paragraph (5)

  Where electronic or magnetic records provided by an order to provide electronic or magnetic records (limited to one that orders provision by the method listed in Article 22-4, paragraph (1), item (i), (b)) have been transferred pursuant to the provisions of paragraph (2), those electronic or magnetic records are deemed to have been provided by an order to provide electronic or magnetic records prescribed in Article 102-2, paragraph (1) of the Code of Criminal Procedure that a public prosecutor issues pursuant to the provisions of that Act (limited to one that orders provision by the method listed in item (i), (b) of that paragraph).

  第二項の規定により電磁的記録提供命令（第二十二条の四第一項第一号ロに掲げる方法による提供を命ずるものに限る。）により提供させた電磁的記録が引き継がれたときは、当該電磁的記録は、検察官が刑事訴訟法の規定によつてする同法第百二条の二第一項に規定する電磁的記録提供命令（同項第一号ロに掲げる方法による提供を命ずるものに限る。）により提供されたものとみなす。

• Article 22-30, paragraph (6)Was paragraph (5)Its words stay the same; only its number changes.

• ChangedArticle 22-31, paragraph (1)See the words it replaces

  If the head of a local government has investigated a criminal tax case concerning an indirect local tax and is not convinced that an offense has been committed, the head must notify the suspect to that effect. In this case, if articles have been retained or seized, or a seizure with a recording order an order to provide electronic or magnetic records has been madeissued, the head must order its release.

  地方団体の長は、間接地方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電磁的記録提供命令があるときは、その解除を命じなければならない。

• ChangedArticle 72-111, paragraph (1)See the words it replaces

  With respect to a criminal tax case concerning the cargo levy, notwithstanding the provisions of Section 16 of the preceding Chapter (including the penal provisions pertaining to those provisions), the provisions of Chapter XI of the Act on General Rules for National Taxes (excluding Article 153 and Article 154, paragraph (1)) (including the penal provisions pertaining to those provisions) apply by deeming a director-general of a customs house or customs official to be a regional commissioner or district director, or a relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office.

  貨物割に関する犯則事件については、前章第十六節の規定に（これらの規定に係る罰則を含む。）にかかわらず、税関長又は税関職員を国税局長若しくは税務署長又は国税庁、国税局若しくは税務署の当該職員とみなして、国税通則法第十一章（第百五十三条及び第百五十四条第一項を除く。）の規定（これらの規定に係る罰則を含む。）を適用する。