Act on General Rules for National Taxes

In the case where, before October 1, 2027, a warrant prescribed in Article 132, paragraph (4) of the Act on General Rules for National Taxes prior to the amendment by Article 5 (hereinafter referred to as "the Former Act on General Rules for National Taxes" in this Article and Article 71 of the Supplementary Provisions) relating to a seizure with a recording order (meaning a seizure with a recording order prescribed in Article 132, paragraph (1) of the Former Act on General Rules for National Taxes; the same applies hereinafter in this Article) has been issued pursuant to the provisions of Chapter XI, Section 1 of the Former Act on General Rules for National Taxes, the provisions then in force continue to govern that seizure with a recording order.

In having, by an order to provide electronic or magnetic records (meaning an order to provide electronic or magnetic records prescribed in Article 132, paragraph (1) of the Act on General Rules for National Taxes as amended by Article 5 (hereinafter referred to as "the New Act on General Rules for National Taxes" in this Article) or Article 10-3, paragraph (1) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. as amended by Article 10), electronic or magnetic records (meaning records made by an electronic method, a magnetic method, or any other method not recognizable to human perception, which are used in information processing by computers; the same applies hereinafter in this Article) provided, or in retaining or seizing recording media for electronic or magnetic records, particular care must be taken, in light of the fact that the protection of personal information has become more important in a digital society, to avoid, to the extent possible, acquiring personal information that has no relevance to the criminal tax case prescribed in Article 131, paragraph (1) of the New Act on General Rules for National Taxes or to the necessary criminal tax information prescribed in Article 10-2 of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc.