When it is necessary in order to investigate a criminal tax case, the relevant officials may, by a warrant issued in advance by a judge of the district court or summary court having jurisdiction over the location of the government office to which they belong, carry out an on-site inspection, a search of the body, articles, dwelling, or other place of a suspect, etc., a seizure of anything considered to be physical evidence or an article to be confiscated, or a seizure with a recording order (meaning having a person who keeps electronic or magnetic records or any other person who has the authority to use electronic or magnetic records record necessary electronic or magnetic records on a recording medium or print them out by ordering that person to do so, and then seizing that recording medium; the same applies hereinafter); provided, however, that a search of the body, articles, dwelling, or other place of a witness may be carried out only if there are circumstances sufficient to find that articles to be seized exist there.
当該職員は、犯則事件を調査するため必要があるときは、その所属官署の所在地を管轄する地方裁判所又は簡易裁判所の裁判官があらかじめ発する許可状により、臨検、犯則嫌疑者等の身体、物件若しくは住居その他の場所の捜索、証拠物若しくは没収すべき物件と思料するものの差押え又は記録命令付差押え（電磁的記録を保管する者その他電磁的記録を利用する権限を有する者に命じて必要な電磁的記録を記録媒体に記録させ、又は印刷させた上、当該記録媒体を差し押さえることをいう。以下同じ。）をすることができる。ただし、参考人の身体、物件又は住居その他の場所については、差し押さえるべき物件の存在を認めるに足りる状況のある場合に限り、捜索をすることができる。
If the article to be seized is a computer, that computer or another recording medium may be seized after electronic or magnetic records created or modified using that computer, or electronic or magnetic records that may be modified or erased using that computer, have been copied onto that computer or that other recording medium from a recording medium that is connected to that computer through a telecommunications line and that is found in circumstances sufficient to show that it is used to store those electronic or magnetic records.
差し押さえるべき物件が電子計算機であるときは、当該電子計算機に電気通信回線で接続している記録媒体であつて、当該電子計算機で作成若しくは変更をした電磁的記録又は当該電子計算機で変更若しくは消去をすることができることとされている電磁的記録を保管するために使用されていると認めるに足りる状況にあるものから、その電磁的記録を当該電子計算機又は他の記録媒体に複写した上、当該電子計算機又は当該他の記録媒体を差し押さえることができる。
In the cases referred to in the preceding two paragraphs, if the matter is urgent, the relevant officials may carry out the dispositions referred to in the preceding two paragraphs by a warrant issued in advance by a judge of the district court or summary court having jurisdiction over the location of the articles or place to be inspected, the body, articles, or place to be searched, the articles to be seized, or the person to be ordered to record or print electronic or magnetic records.
When requesting the warrant referred to in paragraph (1) or the preceding paragraph (hereinafter referred to as a "warrant", except in Article 147 (Commissioning of Expert Opinions, etc.)), the relevant officials must provide materials by which a criminal tax case is found to exist.
If a request has been made under the provisions of the preceding paragraph, the judge of the district court or summary court must issue to the relevant official a warrant stating the name of the suspect (for a corporation, its name), the name of the offense, the articles or place to be inspected, the body, articles, or place to be searched, the articles to be seized, or the electronic or magnetic records to be recorded or printed and the person to be ordered to record or print them, as well as the official title and name of the requesting person, the period of validity, a statement that execution may not be commenced after that period has expired and that the warrant must then be returned, the date of issuance, and the name of the court, and bearing the judge's name and seal.
In the case referred to in paragraph (2), the warrant must state, in addition to the matters prescribed in the preceding paragraph, the scope of the recording media connected through a telecommunications line to the computer to be seized from which the electronic or magnetic records are to be copied.