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 articles seized with a recording order, or may commission interpretation or translation.
当該職員は、犯則事件を調査するため必要があるときは、学識経験を有する者に領置物件、差押物件若しくは記録命令付差押物件についての鑑定を嘱託し、又は通訳若しくは翻訳を嘱託することができる。
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 (4) and (5)) 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.
前項の許可の請求は、当該職員からこれをしなければならない。
In the case where a request referred to in the preceding paragraph has been made, if the judge finds the request to be reasonable, the judge must deliver to the relevant official a warrant stating the name of the suspect (for a corporation, its name), the name of the offense, the article to be destroyed, the name of the expert examiner, the official title and name of the requester, the period of validity, a statement that execution may not be commenced after the expiration of that period 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.
The expert examiner must show the warrant referred to in the preceding paragraph to the person subject to the disposition referred to in paragraph (2).