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Local Tax Act

Article 22-20, paragraph (2)

第二十二条の二十第二項

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

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  1. In force today

    When the competent tax collection official considers it necessary, the official may continue an inspection, search, seizure or seizure with a recording order commenced before sunset until after sunset.

    当該徴税吏員は、必要があると認めるときは、日没前に開始した臨検、捜索、差押え又は記録命令付差押えを、日没後まで継続することができる。

  2. Not yet in force Act No. 2 of 2026 Reworded

    When the competent tax collection official considers it necessary, the official may continue an inspection, search, seizure or seizure with a recording order or seizure commenced before sunset until after sunset.

    当該徴税吏員は、必要があると認めるときは、日没前に開始した臨検、捜索、差押え又は記録命令付又は差押えを、日没後まで継続することができる。

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