Changes on (Act No. 12 of 2026)
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.
Changes on (Act No. 12 of 2026)
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.
Changes on (Act No. 12 of 2026)
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.
Changes and moves to paragraph (8) on (Act No. 12 of 2026)
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).
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
criminal tax casemachine translation
「犯則事件」
A case of a suspected offence under the national tax laws, which officials of the National Tax Agency, Regional Taxation Bureaus and tax offices may investigate — by questioning suspects and witnesses and inspecting or retaining items — under the section of this Act beginning at Article 131.
Short name set inArticle 131, paragraph (1)· applies only in this section
warrantmachine translation
「許可状」
A warrant issued in advance by a district court or summary court judge that lets tax officials inspect premises, search, or seize items in investigating a criminal tax case (犯則事件).
Short name set inArticle 132, paragraph (4)
expert examinermachine translation
「鑑定人」
In Article 147, a person with the relevant knowledge and experience whom a tax official commissions to make an expert examination (鑑定) of articles retained or seized in investigating a criminal tax case (犯則事件), and who may destroy an article examined if a district court or summary court judge permits it.
Short name set inArticle 147, paragraph (2)· applies only in this provision and in Article 147, paragraphs (4) and (5)
summary court
簡易裁判所
One of the four kinds of lower court (下級裁判所) beneath the Supreme Court, with the high courts (高等裁判所), the district courts (地方裁判所) and the family courts (家庭裁判所) (Courts Act, Article 1, and Article 2, paragraph (1)). A summary court has jurisdiction at first instance over civil claims whose value does not exceed 1.4 million yen, other than claims in administrative cases, and over criminal cases for offences punishable by no more than a fine or for which a fine is one of the penalties the law allows, among others (Article 33, paragraph (1)). A petition for court mediation goes, unless a special rule says otherwise, to the summary court for the place where the other party lives or has its business office or other office, or to a district court or summary court the parties agree on (Civil Mediation Act, Article 3, paragraph (1)).
Written by AI using Courts Act, Arts. 1, 2, 33 and Civil Mediation Act, Art. 3 as a reference.