When it is necessary for the purpose of a delinquent tax collection procedure, a collection official may search the articles or the dwelling or other premises of a delinquent taxpayer.
When it is necessary for the purpose of a delinquent tax collection procedure, a collection official may search the articles or the dwelling or other premises of a third party only where one of the following items applies.
徴収職員は、滞納処分のため必要がある場合には、次の各号の一に該当するときに限り、第三者の物又は住居その他の場所につき捜索することができる。
Where a third party who possesses the property of a delinquent taxpayer does not deliver it; or
滞納者の財産を所持する第三者がその引渡をしないとき。
Where there are reasonable grounds to find that a relative or other person with a special relationship to a delinquent taxpayer possesses the property of the delinquent taxpayer, and that person does not deliver it.
滞納者の親族その他の特殊関係者が滞納者の財産を所持すると認めるに足りる相当の理由がある場合において、その引渡をしないとき。
When it is necessary in the course of a search under the preceding two paragraphs, a collection official may have a delinquent taxpayer or a third party open doors, safes, or other containers, or may take the measures necessary to open them himself or herself.
Read this with the articles around it
delinquent taxpayermachine translation
「滞納者」
A taxpayer (納税者) who has not paid a national tax they owe by its due date for payment, the original due date being the one that counts: a later date to which a tax payment grace period (納税の猶予) or a grace period for collection or for the delinquent tax collection procedure (滞納処分) has extended it does not.
Defined inArticle 2, paragraph (1), item (ix)· applies throughout the law
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
relative or other person with a special relationshipmachine translation
「親族その他の特殊関係者」
A relative of the delinquent taxpayer, another individual with a special relationship to them, or a family corporation (同族会社) or similar corporation, of the kinds a Cabinet Order (政令) sets.
Short name set inArticle 39, paragraph (1)· applies only in this provision and in Article 58, paragraph (1); and Article 142, paragraph (2), item (ii)