Local Tax Act

If, before the date of enforcement of the provisions set forth in item (v) of the preceding Article, pursuant to the provisions of Chapter I, Section 16 of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act"), a warrant prescribed in Article 22-4, paragraph (4) of the Former Act for a seizure with a recording order (meaning the seizure with a recording order prescribed in Article 22-4, paragraph (1) of the Former Act; the same applies hereinafter in this Article) has been issued, the provisions then in force continue to govern that seizure with a recording order.

In having electronic or magnetic records (meaning records made by an electronic form, a magnetic form or any other method not recognizable by human perception, which are used for information processing by a computer; the same applies hereinafter in this Article) provided by an order to provide electronic or magnetic records (meaning the order to provide electronic or magnetic records prescribed in Article 22-4, paragraph (1) of the New Act), or in conducting retention or seizure of a recording medium pertaining to electronic or magnetic records, particular care must be taken, in view of the fact that the protection of personal information is becoming more important in a digital society, not to acquire, as far as possible, personal information that has no relevance to the criminal tax case prescribed in Article 22-3, paragraph (1) of the Local Tax Act.