Article 137Necessary Dispositions in Carrying Out Inspection, Search, Seizure, etc.
第百三十七条（臨検、捜索又は差押え等に際しての必要な処分）
Changes on (Act No. 12 of 2026)
When it is necessary in order to carry out an inspection, search, seizure or seizure with a recording order, the relevant official may remove locks, open seals or carry out any other necessary disposition.
Changes on (Act No. 12 of 2026)
The disposition referred to in the preceding paragraph may also be carried out with respect to retained articles, seized articles or articles seized with a recording order.
前項の処分は、領置物件、差押物件又は記録命令付差押物件についても、することができる。
Read this with the articles around it
relevant officialmachine translation
「当該職員」
From Article 131 to Article 152 and in Article 155, an official of the National Tax Agency (国税庁), a Regional Taxation Bureau (国税局) or a tax office (税務署) who investigates criminal cases concerning national taxes (犯則事件).
Short name set inArticle 131, paragraph (1)· applies only in this provision and in Articles 131 to 152 and 155
seizure with a recording ordermachine translation
「記録命令付差押え」
Ordering a person who keeps electronic or magnetic records (電磁的記録), or otherwise has authority to use them, to copy the records needed onto a storage medium or print them out, and then seizing that medium — a step officials investigating a criminal tax case may take with a judge's warrant under Article 132.
Defined inArticle 132, paragraph (1)