Local Tax Act
Article 22-7, paragraph (2)
第二十二条の七第二項
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
With regard to a criminal tax case concerning an indirect local tax, if there is a person who possesses an article used in an offense or an article obtained through an offense, or who is clearly found to have committed an offense a short time before because of conspicuous traces of the offense, and it is necessary to collect what is found to be evidence thereof and urgency is required so that a warrant cannot be obtained, the competent tax collection official may conduct the on-site inspection, search or seizure under Article 22-4, paragraph (1) with regard to the articles possessed by that person.
当該徴税吏員は、間接地方税に関する犯則事件について、現に犯則に供した物件若しくは犯則により得た物件を所持し、又は顕著な犯則の跡があつて犯則を行つてから間がないと明らかに認められる者がある場合において、その証拠となると認められるものを集取するため必要であつて、かつ、急速を要し、許可状の交付を受けることができないときは、その者の所持する物件に対して第二十二条の四第一項の臨検、捜索又は差押えをすることができる。
With regard to a criminal tax case concerning an indirect local tax, if there is a person who possesses an article used in an offense or an article obtained through an offense, or who is clearly found to have committed an offense a short time before because of conspicuous traces of the offense, and it is necessary to collect what is found to be evidence thereof and urgency is required so that a warrant cannot be
obtainedissued, the competent tax collection official may conduct the on-site inspection, search or seizure under Article 22-4, paragraph (1) with regard to the articles possessed by that person.当該徴税吏員は、間接地方税に関する犯則事件について、現に犯則に供した物件若しくは犯則により得た物件を所持し、又は顕著な犯則の跡があつて犯則を行つてから間がないと明らかに認められる者がある場合において、その証拠となると認められるものを集取するため必要であつて、かつ、急速を要し、許可状の
交発付を受けることができないときは、その者の所持する物件に対して第二十二条の四第一項の臨検、捜索又は差押えをすることができる。