Changes on (Act No. 2 of 2026)
The competent tax collection official must present the warrant for the on-site inspection, search, seizure or seizure with a recording order to the person subject to those dispositions.
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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
seizure with a recording ordermachine translation
「記録命令付差押え」
A seizure in which a tax official (徴税吏員) investigating a tax offence (犯則事件) has a person who keeps electronic or magnetic records (電磁的記録), or anyone else with authority to use them, record the records needed onto a recording medium or print them out, and then seizes that medium.
Defined inArticle 22-4, paragraph (1)· applies only in this section
warrantmachine translation
「許可状」
A warrant (許可状) issued in advance by a judge of a district court or summary court under Article 22-4, paragraph 1 or 3, under which a tax official (徴税吏員) investigating a tax offence (犯則事件) may inspect, search or seize, or make a seizure with a recording order (記録命令付差押え); the word means this throughout the subsection except in Article 22-19, paragraphs 4 and 5.
Short name set inArticle 22-4, paragraph (4)· applies only in this subsection, except in Article 22-19, paragraphs (4) and (5)