If the article to be inspected on site or the article to be seized is a recording medium relating to electronic or magnetic records, the competent tax collection official may request the person subject to the on-site inspection, or the search or seizure, to provide necessary cooperation, such as the operation of a computer.
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electronic or magnetic recordmachine translation
「電磁的記録」
A record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing.
Defined inArticle 15-2, paragraph (9), item (ii)· applies only in this chapter
the competent tax collection officialmachine translation
「当該徴税吏員」
In Section 16 of Chapter 1, on investigating and dealing with tax offence cases (犯則事件), a tax collection official (徴税吏員) whom the head of the local government (地方団体の長) designates, setting the official's duties.
Defined inArticle 22-3, paragraph (1)· applies only in this section