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Local Tax Act

Article 22-21, paragraph (1)

第二十二条の二十一第一項

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

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  1. In force today

    While conducting questioning, examination, retention, inspection, search, seizure or seizure with a recording order pursuant to the provisions of this Subsection, the competent tax collection official may prohibit any person from entering or leaving the place without permission.

    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間は、何人に対しても、許可を受けないでその場所に出入りすることを禁止することができる。

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

    While conducting questioning, examination, retention, inspection, search, seizure or seizure with a recording order or seizure pursuant to the provisions of this Subsection, the competent tax collection official may prohibit any person from entering or leaving the place without permission.

    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又は差押えをする間は、何人に対しても、許可を受けないでその場所に出入りすることを禁止することができる。

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