Article 22-7On-Site Inspection, Search, or Seizure in Flagrant Offense Cases
第二十二条の七（現行犯事件の臨検、捜索又は差押え）
Changes on (Act No. 2 of 2026)
With regard to a criminal tax case concerning an indirect local tax (meaning the light oil delivery tax or any other local tax specified by Cabinet Order; the same applies hereinafter in this Section), if there is a person who is committing an offense or who has just finished committing an offense, and it is necessary to collect what is found to be evidence thereof and urgency is required so that a warrant cannot be obtained, the competent tax collection official may conduct the on-site inspection, search or seizure under Article 22-4, paragraph (1) at the scene of the offense.
当該徴税吏員は、間接地方税（軽油引取税その他の政令で定める地方税をいう。以下この節において同じ。）に関する犯則事件について、現に犯則を行い、又は現に犯則を行い終わつた者がある場合において、その証拠となると認められるものを集取するため必要であつて、かつ、急速を要し、許可状の交付を受けることができないときは、その犯則の現場において第二十二条の四第一項の臨検、捜索又は差押えをすることができる。
Changes on (Act No. 2 of 2026)
With regard to a criminal tax case concerning an indirect local tax, if there is a person who possesses an article used in an offense or an article obtained through an offense, or who is clearly found to have committed an offense a short time before because of conspicuous traces of the offense, and it is necessary to collect what is found to be evidence thereof and urgency is required so that a warrant cannot be obtained, the competent tax collection official may conduct the on-site inspection, search or seizure under Article 22-4, paragraph (1) with regard to the articles possessed by that person.
当該徴税吏員は、間接地方税に関する犯則事件について、現に犯則に供した物件若しくは犯則により得た物件を所持し、又は顕著な犯則の跡があつて犯則を行つてから間がないと明らかに認められる者がある場合において、その証拠となると認められるものを集取するため必要であつて、かつ、急速を要し、許可状の交付を受けることができないときは、その者の所持する物件に対して第二十二条の四第一項の臨検、捜索又は差押えをすることができる。
Read this with the articles around it
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
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)
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