1 article
When it is necessary for an investigation concerning a delinquent tax collection procedure, a collection official may retain articles submitted in that investigation.
徴収職員は、滞納処分に関する調査について必要があるときは、当該調査において提出された物件を留め置くことができる。
Read this with the articles around it
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.
collection officialmachine translation
「徴収職員」
The district director of a tax office (税務署長) or any other official engaged in the work of collecting national taxes.
Defined inArticle 2, paragraph (1), item (xi)· applies throughout the law