Changes on (Act No. 2 of 2026)
When necessary to investigate a criminal tax case, the competent tax collection official may, under a warrant issued in advance by a judge of the district court or summary court having jurisdiction over the location of the office of the local government to which the official belongs, conduct an official inspection, a search of the person, articles, residence or other place of a suspect, etc., a seizure of articles considered to be evidence or articles subject to confiscation, or a seizure with a recording order (meaning ordering a person who retains electronic or magnetic records or another person with authority to use electronic or magnetic records to record necessary electronic or magnetic records on a recording medium or print them out, and then seizing that recording medium; the same applies hereinafter in this Section); provided, however, that with regard to the person, articles, residence or other place of a witness, a search may be conducted only where there are circumstances sufficient to find that articles to be seized exist.
当該徴税吏員は、犯則事件を調査するため必要があるときは、その所属する地方団体の事務所の所在地を管轄する地方裁判所又は簡易裁判所の裁判官があらかじめ発する許可状により、臨検、犯則嫌疑者等の身体、物件若しくは住居その他の場所の捜索、証拠物若しくは没収すべき物件と思料するものの差押え又は記録命令付差押え(電磁的記録を保管する者その他電磁的記録を利用する権限を有する者に命じて必要な電磁的記録を記録媒体に記録させ、又は印刷させた上、当該記録媒体を差し押さえることをいう。以下この節において同じ。)をすることができる。ただし、参考人の身体、物件又は住居その他の場所については、差し押さえるべき物件の存在を認めるに足りる状況のある場合に限り、捜索をすることができる。
Where the article to be seized is a computer, the competent tax collection official may, after copying electronic or magnetic records onto that computer or another recording medium from a recording medium connected to that computer by a telecommunications line that is in circumstances sufficient to find that it is being used to retain electronic or magnetic records created or modified by that computer, or electronic or magnetic records that can be modified or erased by that computer, seize that computer or that other recording medium.
Changes and moves to paragraph (4) on (Act No. 2 of 2026)
In the cases of the preceding two paragraphs, where urgency is required, the competent tax collection official may take the dispositions in the preceding two paragraphs under a warrant issued in advance by a judge of the district court or summary court having jurisdiction over the location of the articles or place to be inspected, the person, articles or place to be searched, the articles to be seized, or the person who is to have electronic or magnetic records recorded or printed out.
Changes and moves to paragraph (5) on (Act No. 2 of 2026)
When requesting a warrant under paragraph (1) or the preceding paragraph (except in Article 22-19, paragraphs (4) and (5), hereinafter in this Subsection referred to as a "warrant"), the competent tax collection official must provide materials showing that a criminal tax case exists.
Changes and moves to paragraph (8) on (Act No. 2 of 2026)
When a request under the preceding paragraph has been made, a judge of the district court or summary court must deliver to the competent tax collection official a warrant stating the name of the suspect (for a corporation, its name), the name of the offense, the articles or place to be inspected, the person, articles or place to be searched, the articles to be seized, or the electronic or magnetic records to be recorded or printed out and the person who is to have them recorded or printed out, the official title and name of the requester, the validity period, a statement that execution may not be commenced after the expiration of that period and the warrant must be returned, the date of issuance, and the name of the court, bearing the judge's own name and seal.
Changes and moves to paragraph (9) on (Act No. 2 of 2026)
In the case of paragraph (2), a judge of the district court or summary court must state in the warrant, in addition to the matters prescribed in the preceding paragraph, the scope of the recording media connected by a telecommunications line to the computer to be seized from which electronic or magnetic records are to be copied.
Changes and moves to paragraph (12) on (Act No. 2 of 2026)
The competent tax collection official may deliver a warrant to another competent tax collection official of the local government to which the official belongs and have that official conduct the official inspection, search, seizure or seizure with a recording order.
Read this with the articles around it
local governmentmachine translation
「地方団体」
A prefecture (道府県) or a municipality (市町村).
Defined inArticle 1, paragraph (1), item (i)· applies throughout the law
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
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)
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)
confiscation
没収
A punishment that can only be added to a principal one (付加刑) (Penal Code, Article 9): a thing connected with the crime is confiscated. What may be confiscated is the thing that makes up the crime, a thing used or meant to be used for it, a thing it produced or gained or that was received as a reward for it, and what was received in exchange for such a thing (Article 19, paragraph (1)); only a thing belonging to no one but the offender, unless someone else acquired it after the crime knowing the facts (paragraph (2)). For a crime punishable only by penal detention (拘留) or a petty fine (科料), only the thing that makes up the crime may be confiscated, unless a special provision says otherwise (Article 20). Where a thing gained by the crime cannot be confiscated, its value may be collected instead (追徴) (Article 19-2).
Written by AI using Penal Code, Arts. 9, 19, 19-2, 20 as a reference.
summary court
簡易裁判所
One of the four kinds of lower court (下級裁判所) beneath the Supreme Court, with the high courts (高等裁判所), the district courts (地方裁判所) and the family courts (家庭裁判所) (Courts Act, Article 1, and Article 2, paragraph (1)). A summary court has jurisdiction at first instance over civil claims whose value does not exceed 1.4 million yen, other than claims in administrative cases, and over criminal cases for offences punishable by no more than a fine or for which a fine is one of the penalties the law allows, among others (Article 33, paragraph (1)). A petition for court mediation goes, unless a special rule says otherwise, to the summary court for the place where the other party lives or has its business office or other office, or to a district court or summary court the parties agree on (Civil Mediation Act, Article 3, paragraph (1)).
Written by AI using Courts Act, Arts. 1, 2, 33 and Civil Mediation Act, Art. 3 as a reference.