When necessary to investigate a criminal tax case concerning local taxes (except in Article 22-7, hereinafter in this Subsection referred to as a "criminal tax case"), the competent tax collection official (meaning a tax collection official whose duties are specified and who is designated by the head of a local government; the same applies hereinafter in this Section) may require a suspect or a witness (hereinafter in this paragraph and paragraph (1) of the following Article referred to as a "suspect, etc.") to appear, question the suspect, etc., examine articles possessed or left behind by the suspect, etc., or take into custody articles voluntarily submitted or left behind by the suspect, etc.
The competent tax collection official may, in an investigation of a criminal tax case, make an inquiry to a government office or a public or private organization and request a report of necessary matters.
Read this with the articles around it
head of a local governmentmachine translation
「地方団体の長」
The governor of a prefecture (道府県知事) or the mayor of a municipality (市町村長).
Defined inArticle 1, paragraph (1), item (ii)· applies throughout the law
tax collection officialmachine translation
「徴税吏員」
A prefectural governor (道府県知事) or a prefectural employee the governor has delegated, or a mayor of a municipality (市町村長) or a municipal employee the mayor has delegated.
Defined inArticle 1, paragraph (1), item (iii)· applies throughout the law
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
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
criminal tax casemachine translation
「犯則事件」
In the provisions on investigating offences other than Article 22-7, a case of a suspected offence concerning local taxes (地方税), which a tax collection official (徴税吏員) whom the head of a local government designates for the work may investigate by summoning and questioning suspects and witnesses and by inspecting or retaining items they hold, hand over or leave behind.
Short name set inArticle 22-3, paragraph (1)· applies only in this subsection, except in Article 22-7
suspect, etc.machine translation
「犯則嫌疑者等」
A person suspected in a criminal case about local taxes (犯則事件), or a witness (参考人), whom a tax collection official (徴税吏員) designated by the head of a local government may summon and question, and whose belongings the official may inspect, or retain where handed over voluntarily or left behind.
Short name set inArticle 22-3, paragraph (1)· applies only in this paragraph and in Article 22-4, paragraph (1)