Local Tax Act
Article 22-4, paragraph (4)
第二十二条の四第四項
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 requesting a warrant under paragraph (1) or the preceding paragraph (except in Article 22-19, paragraphs (4) and (5), hereinafter in this Subsection referred to as a "warrant"), the competent tax collection official must provide materials showing that a criminal tax case exists.
当該徴税吏員は、第一項又は前項の許可状（第二十二条の十九第四項及び第五項を除き、以下この款において「許可状」という。）を請求する場合には、犯則事件が存在すると認められる資料を提供しなければならない。
When requesting a warrant under paragraph (1) or the preceding paragraph (except in Article 22-19, paragraphs (4)
and (5)through (8), hereinafter in this Subsection referred to as a "warrant"), the competent tax collection official must provide materials showing that a criminal tax case exists.当該徴税吏員は、第一項又は前項の許可状（第二十二条の十九第四項
及び第五項から第八項までを除き、以下この款において「許可状」という。）を請求する場合には、犯則事件が存在すると認められる資料を提供しなければならない。