Local Tax Act
Article 22-30, paragraph (2)
第二十二条の三十第二項
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
In force today
An accusation under the provisions of Article 22-26 or the accusation referred to in the preceding paragraph must be made in writing, with the records prescribed in the paragraphs of Article 22-24 attached, and, if there are retained articles, seized articles or articles seized with a recording order, they must be transferred to a public prosecutor together with the inventory of retained articles, the inventory of seized articles or the inventory of articles seized with a recording order.
第二十二条の二十六の規定による告発又は前項の告発は、書面をもつて行い、第二十二条の二十四各項に規定する調書を添付し、領置物件、差押物件又は記録命令付差押物件があるときは、これを領置目録、差押目録又は記録命令付差押目録とともに検察官に引き継がなければならない。
An accusation under the provisions of Article 22-26 or the accusation referred to in the preceding paragraph must be made in writing
, with the records prescribed in the paragraphs of Article 22-24or, as specified by Order of the Ministry of Internal Affairs and Communications, by an electronic method (meaning a method using an electronic data processing system (meaning an electronic data processing system connecting, by a telecommunications line, a computer used by a public prosecutor and a computer used by the competent tax collection official) or any other method utilizing information and communications technology that is specified by Order of the Ministry of Internal Affairs and Communications), with the records prescribed in Article 22-24, paragraph (1), (3) or (4) attached, and, if there are retained articles, seized articles, orarticles seized with a recording orderrecording media submitted or electronic or magnetic records provided by an order to provide electronic or magnetic records, they must be transferred to a public prosecutor together with the inventory of retained articles, the inventory of seized articles, or the inventoryof articles seized with a recording orderpertaining to the recording media submitted or electronic or magnetic records provided by an order to provide electronic or magnetic records.第二十二条の二十六の規定による告発又は前項の告発は、書面
をもつて行い、第二十二条の二十四各項により又は総務省令で定めるところにより電磁的方法（電子情報処理組織（検察官の使用に係る電子計算機と当該徴税吏員の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。）を使用する方法その他の情報通信の技術を利用する方法であつて総務省令で定めるものをいう。）により行い、第二十二条の二十四第一項、第三項又は第四項に規定する調書を添付しえて、領置物件、差押物件又は記録命令付差押物件があるときは、これを領置目録、差押目録又は記録命令付差押電磁的記録提供命令により提出させた記録媒体若しくは提供させた電磁的記録があるときは、これを領置目録、差押目録又は電磁的記録提供命令により提出させた記録媒体若しくは提供させた電磁的記録に係る目録とともに検察官に引き継がなければならない。