Act on General Rules for National Taxes

In a criminal tax case concerning indirect national taxes (meaning consumption tax imposed on the taxable goods prescribed in Article 47, paragraph (2) (Declaration, etc. of the Amount of Tax Basis and Tax Amount for Taxable Goods Received) of the Consumption Tax Act and other national taxes specified by Cabinet Order; the same applies hereinafter), if there is a person who is committing or has just committed the criminal tax offense, and it is necessary in order to collect items found to be evidence of it, the matter is urgent, and a warrant cannot be obtained, the relevant officials may carry out the on-site inspection, search, or seizure referred to in Article 132, paragraph (1) (On-Site Inspection, Search, Seizure, etc.) at the scene of that offense.

The relevant official may, in the case where, with regard to a criminal tax case concerning indirect national tax, there is a person who possesses an article currently used for an offense or an article obtained through an offense, or who, there being conspicuous traces of an offense, is clearly found to have committed the offense only a short time before, if it is necessary in order to collect anything found to serve as evidence of the offense, the matter is urgent, and the official cannot have a warrant issued, carry out the inspection, search or seizure referred to in Article 132, paragraph (1) with respect to the articles in that person's possession.

When the article to be seized is a recording medium containing an electronic or magnetic record, the relevant official may carry out either of the following dispositions in lieu of the seizure:

copying, printing or transferring the electronic or magnetic record recorded on the recording medium to be seized onto another recording medium, and then seizing that other recording medium; or

having the person subject to the seizure copy, print or transfer the electronic or magnetic record recorded on the recording medium to be seized onto another recording medium, and then seizing that other recording medium.

When it is necessary in order to carry out an inspection, search or seizure, the relevant official may remove locks, open seals or carry out any other necessary disposition.

The disposition referred to in the preceding paragraph may also be carried out with respect to retained articles, seized articles or recording media submitted by an order to provide electronic or magnetic records (limited to one ordering provision by the method set forth in Article 132, paragraph (1), item (i), (a) (On-Site Inspection, Search, Seizure, etc.)).

When the relevant official has had electronic or magnetic records provided by an order to provide electronic or magnetic records (limited to one ordering provision by the method listed in Article 132, paragraph (1), item (i), (b)), the official may take measures to check the contents of those electronic or magnetic records and make any other necessary dispositions.

When the article to be inspected or the article to be seized is a recording medium containing an electronic or magnetic record, the relevant official may request the person subject to the inspection, or to the search or seizure, to operate a computer or provide any other necessary cooperation.

With regard to a warrant for an inspection, search, seizure or order to provide electronic or magnetic records, the measures specified in the following items according to the category of case set forth in each item must be taken with respect to the person subject to that disposition:

if the warrant is in writing: showing the warrant;

if the warrant is in the form of an electronic or magnetic record: as provided by Ministry of Finance Order, displaying on the screen of a computer, in a document, or in any other manner, and showing, the matters recorded in the warrant and the name of the judge of the district court or summary court relating to the measure under Article 132, paragraph (10) (limited to the part concerning item (ii)) (Inspection, Search, or Seizure, etc.), or having the person subject to the disposition display them on the screen of a computer used by that person, in a document, or in any other manner and showing them.

When issuing an order to provide electronic or magnetic records, if it is necessary in order to take the measures under the preceding paragraph, the relevant official may, with the permission of a judge of a district court or summary court, enter a person's residence, or a mansion, building or vessel guarded by a person.

When granting the permission referred to in the preceding paragraph, a judge of a district court or summary court must state or record in the warrant the place to be entered.

In taking the measures under paragraph (1) in the case where the relevant official issues an order to provide electronic or magnetic records (limited to the case where the permission referred to in paragraph (2) has been obtained), the following dispositions and any other necessary dispositions may be carried out:

removing locks;

prohibiting any person from entering or leaving the place where the measures are taken without the permission of the relevant official;

having a person who does not comply with a disposition under this paragraph (limited to the part concerning the preceding item) leave the place, or placing that person under guard until the measures have been completed.

When the relevant official asks questions, carries out an examination, retention, inspection, search or seizure, or issues an order to provide electronic or magnetic records pursuant to the provisions of this Section, the official must carry a certificate of identification and must present it when requested by a person concerned.

When it is necessary in carrying out an inspection, search or seizure or in issuing an order to provide electronic or magnetic records, the relevant official may request the assistance of police officers.

When carrying out an inspection, search or seizure in a person's residence or in premises, a building or any other place guarded by a person, the relevant official must have its owner or administrator (including their representative, agent or any other person who is to act in their place), or an employee of such a person or a relative living together with such a person who has reached the age of majority, attend.

In the case referred to in the preceding paragraph, when the relevant official cannot have a person prescribed in that paragraph attend, the official must have a neighbor who has reached the age of majority, or a police officer or an official of a local government of that locality, attend.

In the case where an inspection, search or seizure is carried out pursuant to the provisions of Article 135 (Inspection, Search or Seizure in a Case of a Flagrant Offense), if the matter is urgent, the provisions of the preceding two paragraphs need not be followed.

When the body of a woman is searched, an adult woman must be made to attend; provided, however, that this does not apply in the case where the matter is urgent.

When the relevant official has carried out a retention or seizure, or has had recording media submitted by an order to provide electronic or magnetic records (limited to one ordering provision by the method set forth in Article 132, paragraph (1), item (i), (a) (On-Site Inspection, Search, Seizure, etc.)), the official must prepare an inventory thereof in writing or as an electronic or magnetic record and provide it to the owner, possessor or custodian of the retained articles or seized articles (including a person who has been subject to a disposition pursuant to the provisions of Article 136 (Disposition in Lieu of Seizure of a Recording Medium Containing an Electronic or Magnetic Record)), the person who received that order to provide electronic or magnetic records, or a person who is to act in their place.

When electronic or magnetic records have been provided by an order to provide electronic or magnetic records (limited to one ordering provision by the method listed in Article 132, paragraph (1), item (i), (b)), an inventory of them must be prepared in writing or as an electronic or magnetic record and provided to the person who received the order to provide electronic or magnetic records or a person who should act in that person's stead.

Notwithstanding the provisions of the preceding two paragraphs, an inventory prepared as an electronic or magnetic record may not be provided if the person who is to receive it objects.

Retained articles or seized articles that are inconvenient to transport or keep may be placed in the custody of their owner or possessor or any other person whom the relevant official finds appropriate, with that person's consent and by obtaining a custody receipt from that person.

The Commissioner of the National Tax Agency, a regional commissioner or a district director may, when retained articles or seized articles have rotted or deteriorated, or are likely to rot or deteriorate, sell them at public auction after giving public notice and deposit the proceeds, as prescribed by Cabinet Order.

When it has become unnecessary to hold retained articles, seized articles or recording media submitted by an order to provide electronic or magnetic records (limited to one ordering provision by the method set forth in Article 132, paragraph (1), item (i), (a) (On-Site Inspection, Search, Seizure, etc.)), the relevant official must return them to the person who is to receive their return.

In the case where the Commissioner of the National Tax Agency, a regional commissioner or a district director cannot return the retained articles, seized articles or recording media referred to in the preceding paragraph because the domicile or residence of the person who is to receive their return is unknown, or for any other reason, they must give public notice to that effect.

If no request for the return of the retained articles, seized articles or recording media to which the public notice referred to in the preceding paragraph pertains has been made even after six months have elapsed from the date of the public notice, those articles belong to the National Treasury.