Local Tax Act
Article 22-11, paragraph (1)
第二十二条の十一第一項
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
The competent tax collection official must present the warrant for the on-site inspection, search, seizure or seizure with a recording order to the person subject to those dispositions.
当該徴税吏員は、臨検、捜索、差押え又は記録命令付差押えの許可状を、これらの処分を受ける者に提示しなければならない。
The competent tax collection official must
present the warrant for the, toward a person subject to an on-site inspection, search, seizure orseizure with a recording order to the person subject to those dispositions.order to provide electronic or magnetic records, take, with respect to the warrant for those dispositions, the measure specified in each of the following items in accordance with the classification of cases listed in those items:当該徴税吏員は、臨検、捜索、差押え又は
記録命令付差押えの許可状を、これらの処分を受ける者に提示し電磁的記録提供命令を受ける者に対し、これらの処分に係る許可状について、次の各号に掲げる場合の区分に応じ、当該各号に定める措置をとらなければならない。