Local Tax Act
Article 22-12, paragraph (1)
第二十二条の十二第一項
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
When conducting questioning, inspection, retention, on-site inspection, search, seizure or seizure with a recording order under the provisions of this Subsection, the competent tax collection official must carry a certificate proving the official's identity and present it if requested by a person concerned.
当該徴税吏員は、この款の規定により質問、検査、領置、臨検、捜索、差押え又は記録命令付差押えをするときは、その身分を証明する証票を携帯し、関係人の請求があつたときは、これを提示しなければならない。
When conducting questioning, inspection, retention, on-site inspection, search
, seizure or seizure with a recording orderor seizure, or issuing an order to provide electronic or magnetic records, under the provisions of this Subsection, the competent tax collection official must carry a certificate proving the official's identity and present it if requested by a person concerned.当該徴税吏員は、この款の規定により質問、検査、領置、臨検、捜索、差押え又は
記録命令付差押え電磁的記録提供命令をするときは、その身分を証明する証票を携帯し、関係人の請求があつたときは、これを提示しなければならない。