Local Tax Act
Article 22-23, paragraph (1)
第二十二条の二十三第一項
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
Where the competent tax collection official has conducted a search and there is no evidence or article to be confiscated, the official must, at the request of the person subject to the search, issue a certificate to that effect.
当該徴税吏員は、捜索をした場合において、証拠物又は没収すべき物件がないときは、捜索を受けた者の請求により、その旨の証明書を交付しなければならない。
Where the competent tax collection official has conducted a search and there is no evidence or article to be confiscated, the official must, at the request of the person subject to the search,
issueprovide a certificate to that effect (including one prepared as an electronic or magnetic record). However, a certificate prepared as an electronic or magnetic record may not be provided if the person to receive it objects.当該徴税吏員は、捜索をした場合において、証拠物又は没収すべき物件がないときは、捜索を受けた者の請求により、その旨の証明書
を交付しなければなら（電磁的記録をもつて作成するものを含む。）を提供しなければならない。ただし、電磁的記録をもつて作成する証明書の提供は、これを受ける者に異議があるときは、することができない。