Article 22-8Disposition in Lieu of Seizure of Recording Media Relating to Electronic or Magnetic Records
第二十二条の八（電磁的記録に係る記録媒体の差押えに代わる処分）
If the article to be seized is a recording medium relating to electronic or magnetic records, the competent tax collection official may, in lieu of the seizure, take the following dispositions:
copying, printing out or transferring the electronic or magnetic records recorded on the recording medium to be seized onto another recording medium, and then seizing that other recording medium; or
差し押さえるべき記録媒体に記録された電磁的記録を他の記録媒体に複写し、印刷し、又は移転した上、当該他の記録媒体を差し押さえること。
having the person subject to the seizure copy, print out or transfer the electronic or magnetic records recorded on the recording medium to be seized onto another recording medium, and then seizing that other recording medium.
差押えを受ける者に差し押さえるべき記録媒体に記録された電磁的記録を他の記録媒体に複写させ、印刷させ、又は移転させた上、当該他の記録媒体を差し押さえること。
Read this with the articles around it
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