①When it is necessary in order to investigate a criminal tax case, the relevant officials may, upon being issued a warrant, seize postal items, items of correspondence delivery, or documents concerning telegrams that were sent by or addressed to a suspect and that are kept or possessed by a person handling communications affairs pursuant to the provisions of laws and regulations.

②With regard to postal items, items of correspondence delivery, or documents concerning telegrams that do not fall under the preceding paragraph and that are kept or possessed by a person handling communications affairs pursuant to the provisions of laws and regulations, the relevant officials may seize them upon being issued a warrant, limited to those for which there are circumstances sufficient to find that they are related to the criminal tax case.

③When the relevant officials have carried out a disposition under the provisions of the preceding two paragraphs, they must notify the sender or the recipient to that effect; provided, however, that this does not apply if the notification is likely to obstruct the investigation of the criminal tax case.