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Local Tax Act

Article 22-24, paragraph (2)

第二十二条の二十四第二項

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

  1. In force today

    When the competent tax collection official has conducted an inspection or retention under the provisions of this Subsection, the official must prepare a record thereof and sign and seal it.

    当該徴税吏員は、この款の規定により検査又は領置をしたときは、その調書を作成し、これに署名押印しなければならない。

  2. Not yet in force Act No. 2 of 2026 Moved to paragraph (3) and reworded

    When the competent tax collection official has conducted an inspection or retention , or issued an order to provide electronic or magnetic records, under the provisions of this Subsection, the official must prepare a record thereof and sign and seal it.take the measure specified in each of the following items in accordance with the classification of cases listed in those items:

    当該徴税吏員は、この款の規定により検査又は領置、領置又は電磁的記録提供命令をしたときは、その調書を作成し、これに署名押印し次の各号に掲げる場合の区分に応じ、当該各号に定める措置をとらなければならない。

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