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Local Tax Act

Article 22-4, paragraph (7)

第二十二条の四第七項

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

    The competent tax collection official may deliver a warrant to another competent tax collection official of the local government to which the official belongs and have that official conduct the official inspection, search, seizure or seizure with a recording order.

    当該徴税吏員は、許可状をその所属する地方団体の他の当該徴税吏員に交付して、臨検、捜索、差押え又は記録命令付差押えをさせることができる。

  2. Not yet in force Act No. 2 of 2026 Moved to paragraph (12) and reworded

    The competent tax collection official may deliverprovide a warrant to another competent tax collection official of the local government to which the official belongs and have that official conduct the official inspection, search, seizure or seizure with a recording order or seizure, or issue an order to provide electronic or magnetic records.

    当該徴税吏員は、許可状をその所属する地方団体の他の当該徴税吏員に交付提供して、臨検、捜索、差押え又は記録命令付差押え電磁的記録提供命令をさせることができる。

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