Local Tax Act
Article 22-9, paragraph (1)
第二十二条の九第一項
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
If necessary for conducting an on-site inspection, search, seizure or seizure with a recording order, the competent tax collection official may unlock locks, open seals and take other necessary dispositions.
当該徴税吏員は、臨検、捜索、差押え又は記録命令付差押えをするため必要があるときは、錠をはずし、封を開き、その他必要な処分をすることができる。
If necessary for conducting an on-site inspection, search
, seizure or seizure with a recording orderor seizure, the competent tax collection official may unlock locks, open seals and take other necessary dispositions.当該徴税吏員は、臨検、捜索
、差押え又は記録命令付又は差押えをするため必要があるときは、錠をはず外し、封を開き、その他必要な処分をすることができる。