Its wordings
Act on General Rules for National Taxes
Article 132, paragraph (4)
第百三十二条第四項
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
When requesting the warrant referred to in paragraph (1) or the preceding paragraph (hereinafter referred to as a "warrant", except in Article 147 (Commissioning of Expert Opinions, etc.)), the relevant officials must provide materials by which a criminal tax case is found to exist.
当該職員は、第一項又は前項の許可状（第百四十七条（鑑定等の嘱託）を除き、以下「許可状」という。）を請求する場合においては、犯則事件が存在すると認められる資料を提供しなければならない。