Changes on (Act No. 12 of 2026)
When carrying out an inspection, search, seizure or seizure with a recording order 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.
女子の身体について捜索をするときは、成年の女子を立ち会わせなければならない。ただし、急速を要する場合は、この限りでない。
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)