Local Tax Act
Article 22-4, paragraph (3)
第二十二条の四第三項
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
In the cases of the preceding two paragraphs, where urgency is required, the competent tax collection official may take the dispositions in the preceding two paragraphs under a warrant issued in advance by a judge of the district court or summary court having jurisdiction over the location of the articles or place to be inspected, the person, articles or place to be searched, the articles to be seized, or the person who is to have electronic or magnetic records recorded or printed out.
当該徴税吏員は、前二項の場合において、急速を要するときは、臨検すべき物件若しくは場所、捜索すべき身体、物件若しくは場所、差し押さえるべき物件又は電磁的記録を記録させ、若しくは印刷させるべき者の所在地を管轄する地方裁判所又は簡易裁判所の裁判官があらかじめ発する許可状により、前二項の処分をすることができる。
In the cases of the preceding
twothree paragraphs, where urgency is required, the competent tax collection official may take the dispositions in the precedingtwothree paragraphs under a warrant issued in advance by a judge of the district court or summary court having jurisdiction over the location of the articles or place to be inspected, the person, articles or place to be searched, the articles to be seized, or the person who is tohave electronic or magnetic records recorded or printed outbe made to provide electronic or magnetic records.当該徴税吏員は、前
二項三項の場合において、急速を要するときは、臨検すべき物件若しくは場所、捜索すべき身体、物件若しくは場所、差し押さえるべき物件又は電磁的記録を記録させ、若しくは印刷提供させるべき者の所在地を管轄する地方裁判所又は簡易裁判所の裁判官があらかじめ発する許可状により、前二項三項の処分をすることができる。