The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.
Article 22-20第二十二条の二十Caption changed
Restriction on the Execution of Inspection, Search, Seizure, etc. or Seizure at Night, etc.
Article 22-20, paragraph (1)（臨検、捜索又は差押えの夜間執行の制限等）Restriction on the Execution of Inspection, Search or Seizure at Night, etc.Changed
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.
Article 22-20, paragraph (2)（臨検、捜索又は差押えの夜間執行の制限等）Restriction on the Execution of Inspection, Search or Seizure at Night, etc.Changed
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.
Article 22-20, paragraph (3)（臨検、捜索又は差押えの夜間執行の制限等）Restriction on the Execution of Inspection, Search or Seizure at Night, etc.Added
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.
Article 22-21, paragraph (1)（処分中の出入りの禁止）Prohibiting Entrance and Exit During DispositionsChanged
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.
Article 22-22, paragraph (1)（執行を中止する場合の処分）Dispositions When Suspending ExecutionChanged
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.
Article 22-23, paragraph (1)（捜索証明書の提供）Provision of Search CertificatesChanged
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.
Article 22-24, paragraph (1)（調書の作成）Preparation of Written EvidenceChanged
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:
Article 22-24, paragraph (1), item (i)（調書の作成）Preparation of Written EvidenceAdded
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
Article 22-24, paragraph (1), item (ii)（調書の作成）Preparation of Written EvidenceAdded
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
Article 22-24, paragraph (2)（調書の作成）Preparation of Written EvidenceAdded
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:
Article 22-24, paragraph (2), item (i)（調書の作成）Preparation of Written EvidenceAdded
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。
Article 22-24, paragraph (2), item (ii)（調書の作成）Preparation of Written EvidenceAdded
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。
Article 22-24, paragraph (3)（調書の作成）Preparation of Written EvidenceChanged
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:
Article 22-24, paragraph (3), item (i)（調書の作成）Preparation of Written EvidenceAdded
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。
Article 22-24, paragraph (3), item (ii)（調書の作成）Preparation of Written EvidenceAdded
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。
Article 22-24, paragraph (4)（調書の作成）Preparation of Written EvidenceChanged
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:
Article 22-24, paragraph (4), item (i)（調書の作成）Preparation of Written EvidenceAdded
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
Article 22-24, paragraph (4), item (ii)（調書の作成）Preparation of Written EvidenceAdded
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
Article 22-24, paragraph (5)（調書の作成）Preparation of Written EvidenceAdded
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:
Article 22-24, paragraph (5), item (i)（調書の作成）Preparation of Written EvidenceAdded
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。
Article 22-24, paragraph (5), item (ii)（調書の作成）Preparation of Written EvidenceAdded
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。
Article 22-25第二十二条の二十五
Entrustment of Investigation to the Head of Another Local Government（他の地方団体の長への調査の嘱託）
Article 22-25, paragraph (1)
If the head of a local government requires an investigation of a criminal tax case outside the area of that local government, the head may entrust it to the head of the local government of that place.
Subsection 2 Dispositions in Criminal Tax Cases第二款 犯則事件の処分
Article 22-26第二十二条の二十六
Accusation in Criminal Tax Cases Concerning Local Taxes Other Than Indirect Local Taxes（間接地方税以外の地方税に関する犯則事件についての告発）
Article 22-26, paragraph (1)
If the competent tax collection official becomes convinced, through the investigation of a criminal tax case concerning a local tax other than an indirect local tax, that an offense has been committed, the official must file an accusation with a public prosecutor.
Reports, etc. on Criminal Tax Cases Concerning Indirect Local Taxes（間接地方税に関する犯則事件についての報告等）
Article 22-27, paragraph (1)
When the competent tax collection official has completed the investigation of a criminal tax case concerning an indirect local tax, the official must report the results of the investigation to the head of the local government to which the official belongs; provided, however, that in any of the following cases, the official must immediately file an accusation with a public prosecutor:
Article 22-28, paragraph (1)（間接地方税に関する犯則事件についての通告処分等）Notification Dispositions, etc. for Criminal Tax Cases Concerning Indirect Local TaxesChanged
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.
In the case referred to in the preceding paragraph, if the head of a local government finds that any of the following items applies, the head must immediately file an accusation with a public prosecutor, notwithstanding the provisions of that paragraph:
When a notification under the provisions of paragraph (1) contains a miscalculation, clerical error or any other similar obvious error, the head of a local government may correct that notification ex officio until the offender complies with that notification or until an accusation is filed pursuant to the provisions of the preceding paragraph or the following Article.
When a notification has been given pursuant to the provisions of paragraph (1), the statute of limitations for prosecution stops running, and resumes running from the time when 20 days have elapsed counting from the day following the day on which the offender received that notification.
If the offender has complied with the notification referred to in paragraph (1) (if a correction has been made pursuant to the provisions of paragraph (3), the notification as corrected; the same applies in the following paragraph and paragraph (1) of the following Article), no prosecution is to be instituted against the offender for the same case.
In the case where the offender has complied with the notification referred to in the second sentence of paragraph (1), if the offender possesses the articles subject to confiscation, the offender has the obligation to keep them in custody until a public auction or any other necessary disposition is made; provided, however, that the offender may not claim the costs required for that custody.
Non-Compliance with Notification Dispositions in Criminal Tax Cases Concerning Indirect Local Taxes（間接地方税に関する犯則事件についての通告処分の不履行）
Article 22-29, paragraph (1)
In the case where the offender has received the notification referred to in paragraph (1) of the preceding Article (if a correction has been made pursuant to the provisions of paragraph (3) of that Article, that correction; referred to as a "notification, etc." in this Article), if the offender fails to comply with the notification within 20 days counting from the day following the day on which the offender received that notification, etc., the head of a local government must file an accusation with a public prosecutor; provided, however, that this does not apply if the offender complies before the accusation even after that period has elapsed.
The same applies as in the preceding paragraph when a notification, etc. cannot be given because the residence of the offender is unknown, because the offender has refused to receive the documents pertaining to the notification, etc., or for any other reason.
A criminal tax case concerning an indirect local tax may be prosecuted only upon an accusation filed by the competent tax collection official under the proviso to Article 22-27, or an accusation filed by the head of a local government under Article 22-28, paragraph (2) or the preceding Article.
Article 22-30, paragraph (2)（検察官への引継ぎ）Transfer to a Public ProsecutorChanged
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.
Article 22-30, paragraph (3)（検察官への引継ぎ）Transfer to a Public ProsecutorChanged
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.
Article 22-30, paragraph (4)（検察官への引継ぎ）Transfer to a Public ProsecutorChanged
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.
Article 22-30, paragraph (5)（検察官への引継ぎ）Transfer to a Public ProsecutorAdded
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).
Article 22-31, paragraph (1)（犯則の心証を得ない場合の通知等）Notice, etc. When Not Convinced That an Offense Has Been CommittedChanged
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.
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English of the wording before and after the change
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English translation
Before
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After
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English translation
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Before this amendment: paragraph (2) (第二項)
Renumbered article繰下げ・繰上げ
An amending law usually leaves every article's number alone: a new article takes a branch number such as Article 32-2, and a repealed one leaves 削除 (Deleted) at its number. Sometimes it moves a run of articles to new numbers instead — 繰下げ (moving them down) to make room, or 繰上げ (moving them up) to close a gap. The words of a moved article need not change, but books, court decisions and contracts written before cite it by its old number. This site marks a moved article with the number it had before the amendment: Act No. 53 of 2023 (令和五年法律第五十三号) makes Article 55 of the Act on Land and Building Leases (借地借家法) Article 58.
An amending law usually leaves every article's number alone: a new article takes a branch number such as Article 32-2, and a repealed one leaves 削除 (Deleted) at its number. Sometimes it moves a run of articles to new numbers instead — 繰下げ (moving them down) to make room, or 繰上げ (moving them up) to close a gap. The words of a moved article need not change, but books, court decisions and contracts written before cite it by its old number. This site marks a moved article with the number it had before the amendment: Act No. 53 of 2023 (令和五年法律第五十三号) makes Article 55 of the Act on Land and Building Leases (借地借家法) Article 58.
An amending law usually leaves every article's number alone: a new article takes a branch number such as Article 32-2, and a repealed one leaves 削除 (Deleted) at its number. Sometimes it moves a run of articles to new numbers instead — 繰下げ (moving them down) to make room, or 繰上げ (moving them up) to close a gap. The words of a moved article need not change, but books, court decisions and contracts written before cite it by its old number. This site marks a moved article with the number it had before the amendment: Act No. 53 of 2023 (令和五年法律第五十三号) makes Article 55 of the Act on Land and Building Leases (借地借家法) Article 58.