Local Tax Act
Article 22-28, paragraph (1)
第二十二条の二十八第一項
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
When the head of a local government becomes convinced, through the investigation of a criminal tax case concerning an indirect local tax, that an offense has been committed, the head must, clearly indicating the reasons, notify in writing that the amount equivalent to the fine, the articles subject to confiscation, the amount equivalent to the collection of equivalent value, and the costs incurred for the service of documents and for the transportation and custody of seized articles or articles seized with a recording order are to be paid at the designated place. In this case, with regard to the articles subject to confiscation, the head may give notification that only an offer to pay them is to be made.
地方団体の長は、間接地方税に関する犯則事件の調査により犯則の心証を得たときは、その理由を明示し、罰金に相当する金額、没収に該当する物件、追徴金に相当する金額並びに書類の送達並びに差押物件又は記録命令付差押物件の運搬及び保管に要した費用を指定の場所に納付すべき旨を書面により通告しなければならない。この場合において、没収に該当する物件については、納付の申出のみをすべき旨を通告することができる。
When the head of a local government becomes convinced, through the investigation of a criminal tax case concerning an indirect local tax, that an offense has been committed, the head must, clearly indicating the reasons, notify in writing that the amount equivalent to the fine, the articles subject to confiscation, the amount equivalent to the collection of equivalent value, and the costs incurred for the service of documents and for the transportation and custody of seized articles or
articles seized with a recording orderrecording media submitted by an order to provide electronic or magnetic records (limited to one that orders provision by the method listed in Article 22-4, paragraph (1), item (i), (a)) are to be paid at the designated place. In this case, with regard to the articles subject to confiscation, the head may give notification that only an offer to pay them is to be made.地方団体の長は、間接地方税に関する犯則事件の調査により犯則の心証を得たときは、その理由を明示し、罰金に相当する金額、没収に該当する物件、追徴金に相当する金額並びに書類の送達並びに差押物件又は
記録命令付差押物件電磁的記録提供命令（第二十二条の四第一項第一号イに掲げる方法による提供を命ずるものに限る。）により提出させた記録媒体の運搬及び保管に要した費用を指定の場所に納付すべき旨を書面により通告しなければならない。この場合において、没収に該当する物件については、納付の申出のみをすべき旨を通告することができる。