When conducting a search, a collection official must have present as a witness the delinquent taxpayer or third party subject to the search, or a relative living with that person, or an employee or other worker of that person, who has appropriate discretion. In this case, if these persons are absent or do not comply with the request to attend, the collection official must have present as witnesses two or more persons who have attained the age of majority, or an employee of a local government or a police officer.
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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