Act on General Rules for National Taxes

In the case where it has become unnecessary to hold a recording medium set forth in one of the following items, if the person specified in that item and the owner, possessor or custodian of that recording medium are different persons, the relevant official must deliver that recording medium to the person specified in that item or allow that person to copy that electronic or magnetic record:

recording media seized after electronic or magnetic records were transferred, or were caused to be transferred, pursuant to the provisions of Article 136 (Disposition in Lieu of Seizure of Recording Media for Electronic or Magnetic Records): the person from whom they were seized;

recording media submitted 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), (a) (Inspection, Search, or Seizure, etc.) (limited to a method of having electronic or magnetic records transferred to recording media); the same applies hereinafter in this item): the person who received the order to provide electronic or magnetic records.

The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the delivery or copying under the provisions of the preceding paragraph.

If no request for the delivery or copying referred to in the preceding paragraph has been made even after six months have elapsed from the date of the public notice under the provisions of paragraph (2) of the preceding Article as applied mutatis mutandis pursuant to the preceding paragraph, it is not necessary to make the delivery or to allow the copying.

With regard to electronic or magnetic records transferred 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) (Inspection, Search, or Seizure, etc.) (limited to a method of having electronic or magnetic records transferred to recording media)), when there are no longer any grounds for not having the person who received the order to provide electronic or magnetic records retain them, the relevant official must, at the request of that person or ex officio, permit that person to copy those electronic or magnetic records.

The provisions of Article 145, paragraph (2) (Return of Retained Articles, etc.) apply mutatis mutandis to copying under the preceding paragraph.

If no request for the copying referred to in the preceding paragraph has been made even after six months have elapsed from the date of the public notice under Article 145, paragraph (2) as applied mutatis mutandis pursuant to the preceding paragraph, the copying need not be permitted.

When it is necessary in order to investigate a criminal tax case, the relevant official may commission a person with relevant knowledge and experience to conduct an expert examination of retained articles, seized articles, or recording media submitted or electronic or magnetic records provided by an order to provide electronic or magnetic records (referred to as "articles" in the following paragraph and paragraph (6)), or may commission interpretation or translation.

A person who has been commissioned to conduct an expert examination under the provisions of the preceding paragraph (referred to as an "expert examiner" in paragraphs (6) and (8)) may destroy an article pertaining to that expert examination with the permission of a judge of the district court or summary court having jurisdiction over the location of the government office to which the relevant official referred to in the preceding paragraph belongs.

A request for the permission referred to in the preceding paragraph must be made by the relevant official.

In the case where a request referred to in the preceding paragraph has been made, if the judge of the district court or summary court finds the request to be reasonable, the judge must issue a warrant to the relevant official.

The warrant referred to in the preceding paragraph may, in addition to being in writing, be in the form of an electronic or magnetic record, as provided by the Rules of the Supreme Court.

The warrant referred to in paragraph (4) must state or record the name of the suspect (or, for a corporation, its name), the name of the offense, the articles to be destroyed and the name of the expert examiner, as well as the official title and name of the requester, the date of issuance and the name of the court, and other matters specified by the Rules of the Supreme Court.

The warrant referred to in paragraph (4) must be one for which the measures specified in the following items have been taken, according to the category of case set forth in each item:

if the warrant is in writing: the judge affixes their name and seal;

if the warrant is in the form of an electronic or magnetic record: the judge takes a measure in lieu of affixing their name and seal specified by the Rules of the Supreme Court (limited to a measure by which the name of the judge is also displayed when the matters recorded in the warrant are displayed on the screen of a computer, in a document, or in any other manner).

The expert examiner must take the measures specified in the following items with respect to the person subject to the disposition referred to in paragraph (2), according to the category of case set forth in each item:

if the warrant referred to in paragraph (4) is in writing: showing the warrant referred to in that paragraph;

if the warrant referred to in paragraph (4) 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 referred to in that paragraph and the name of the judge relating to the measure under the preceding paragraph (limited to the part concerning item (ii)).

An inspection, search or seizure must not be carried out between sunset and sunrise unless the warrant states or records that it may be executed even at night; provided, however, that this does not apply in the case where a disposition is carried out pursuant to the provisions of Article 135 (Inspection, Search or Seizure in a Case of a Flagrant Offense), or in the case where, with regard to consumption tax imposed on taxable goods prescribed in Article 2, paragraph (1), item (xi) (Definitions) of the Consumption Tax Act or any other national tax specified by Cabinet Order (referred to as "consumption tax, etc. imposed on taxable goods" in paragraph (3)), these dispositions are carried out in an inn, restaurant or any other place which the public may enter and leave even at night, during the hours in which it is open to the public.

An inspection, search or seizure commenced before sunset may be continued after sunset when it is found to be necessary.

Notwithstanding the provisions of Article 139, paragraph (2) (Presentation of Warrants, etc.), between sunset and sunrise, unless a warrant (limited to one in which the place to be entered has been stated or recorded pursuant to paragraph (3) of that Article) contains a statement or record to the effect that the warrant may be presented even at night, no entry may be made into a person's residence, or a mansion, building or vessel guarded by a person, in order to take the measures under paragraph (1) of that Article when issuing an order to provide electronic or magnetic records; provided, however, that this does not apply to entry, with regard to consumption tax, etc. imposed on taxable goods, into an inn, restaurant or any other place which the public may enter even at night, during the hours in which it is open to the public.

While asking questions or carrying out an examination, retention, inspection, search or seizure pursuant to the provisions of this Section, the relevant official may prohibit any person from entering or leaving the place without permission.

In the case where the execution of a warrant for an inspection, search or seizure is suspended, when necessary, the place may be closed, or a guard may be posted there, until the execution is completed.

In the case where a search has been carried out, if there are no articles of evidence or articles to be confiscated, a certificate to that effect (including one prepared as an electronic or magnetic record) must be provided upon the request of the person subject to the search; provided, however, that a certificate prepared as an electronic or magnetic record may not be provided if the person who is to receive it objects.

When the relevant official has asked questions pursuant to the provisions of this Section, the official must prepare a record thereof (including one prepared as an electronic or magnetic record; the same applies hereinafter in this Article), have the person questioned read what is specified in the following items according to the category of case set forth in each item or read it aloud to that person, ask whether it contains any errors, and, if the person questioned has requested any addition, deletion or change, enter or record that statement in the record:

if the record is prepared in writing: the record;

if the record is prepared as an electronic or magnetic record: a display of the contents of the record.

For the record referred to in the preceding paragraph, the relevant official must, together with the person questioned, take the measures specified in the following items according to the category of case set forth in each item; provided, however, that if the person questioned does not or cannot take those measures, it is sufficient to append a note to that effect:

if the record is prepared in writing: signing and sealing the record;

if the record is prepared as an electronic or magnetic record: taking, for the record, a measure in lieu of signing and sealing specified by Ministry of Finance Order.

When the relevant official has carried out an examination or retention or issued an order to provide electronic or magnetic records pursuant to the provisions of this Section, the official must prepare a record thereof and take the measures specified in the following items according to the category of case set forth in each item:

if the record is prepared in writing: signing and sealing the record;

if the record is prepared as an electronic or magnetic record: taking, for the record, a measure in lieu of signing and sealing specified by Ministry of Finance Order.

When the relevant official has conducted an inspection, search or seizure pursuant to the provisions of this Section, the official must prepare a record thereof and show the witness present what is specified in the following items, according to the category of case set forth in each item:

if the record is prepared in writing: the record;

if the record is prepared as an electronic or magnetic record: a display of the contents of the record.

The relevant official must, together with the witness present, take the measures specified in the following items for the record referred to in the preceding paragraph, according to the category of case set forth in each item; provided, however, that if the witness present does not take or is unable to take those measures, it is sufficient to add a note to that effect:

if the record is prepared in writing: signing and sealing the record;

if the record is prepared as an electronic or magnetic record: taking, for the record, a measure in lieu of signing and sealing specified by Ministry of Finance Order.