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Local Tax Act

Article 22-22, paragraph (1)

第二十二条の二十二第一項

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

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Underlined: words the amendment adds. A bar: where it removes words. Struck through: the words it removes.

  1. In force today

    Where the competent tax collection official suspends the execution of a warrant for inspection, search, seizure or seizure with a recording order, the official may, if necessary, close the place or post a guard until the execution is completed.

    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の執行を中止する場合において、必要があるときは、執行が終わるまでその場所を閉鎖し、又は看守者を置くことができる。

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

    Where the competent tax collection official suspends the execution of a warrant for inspection, search, seizure or seizure with a recording order or seizure, the official may, if necessary, close the place or post a guard until the execution is completed.

    当該徴税吏員は、臨検、捜索、差押え又は記録命令付又は差押えの許可状の執行を中止する場合において、必要があるときは、執行が終わるまでその場所を閉鎖し、又は看守者を置くことができる。

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