Local Tax Act
Article 22-13, paragraph (1)
第二十二条の十三第一項
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 may request the assistance of police officers if necessary when conducting an on-site inspection, search, seizure or seizure with a recording order.
当該徴税吏員は、臨検、捜索、差押え又は記録命令付差押えをするに際し必要があるときは、警察官の援助を求めることができる。
The competent tax collection official may request the assistance of police officers if necessary when conducting an on-site inspection, search
, seizure or seizure with a recording orderor seizure, or issuing an order to provide electronic or magnetic records.当該徴税吏員は、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に際し必要があるときは、警察官の援助を求めることができる。