When conducting a search, seizure, or removal of seized property, if it is found that there is an obstruction to the execution of these measures, a collection official may prohibit entry into and exit from the place while these measures are being carried out, except for the following persons:
a third party who keeps the property subject to seizure, and a third party who has been searched under Article 142, paragraph (2) (Search of Third Parties);
差押に係る財産を保管する第三者及び第百四十二条第二項（第三者に対する捜索）の規定により捜索を受けた第三者
a relative living with a person listed in the preceding two items; and
前二号に掲げる者の同居の親族
a person who has the authority to represent a delinquent taxpayer with regard to the delinquent taxpayer's returns, applications, and other matters concerning national taxes.
Read this with the articles around it
national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
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
seized propertymachine translation
「差押財産」
Property seized under this Act.
Short name set inArticle 52, paragraph (1)