Article 22-31Notice, etc. When Not Convinced That an Offense Has Been Committed
第二十二条の三十一（犯則の心証を得ない場合の通知等）
Changes on (Act No. 2 of 2026)
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 has been made, the head must order its release.
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
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
indirect local taxmachine translation
「間接地方税」
In the section on the investigation and disposition of tax offence cases (犯則事件), the light oil delivery tax (軽油引取税) and the other local taxes a Cabinet Order (政令) sets.
Defined inArticle 22-7, paragraph (1)· applies only in this section