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Act on General Rules for National Taxes

Article 132, paragraph (5)

第百三十二条第五項

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

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Underlined: words the amendment adds. A bar: where it removes words.Underlined: words the amendment adds. Struck through: the words it removes.Underlined: words the amendment adds. Struck through: the words it removes.

  1. In force today

    If a request has been made under the provisions of the preceding paragraph, the judge of the district court or summary court must issue to the relevant official a warrant stating the name of the suspect (for a corporation, its name), the name of the offense, the articles or place to be inspected, the body, articles, or place to be searched, the articles to be seized, or the electronic or magnetic records to be recorded or printed and the person to be ordered to record or print them, as well as the official title and name of the requesting person, the period of validity, a statement that execution may not be commenced after that period has expired 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.

    前項の規定による請求があつた場合においては、地方裁判所又は簡易裁判所の裁判官は、犯則嫌疑者の氏名(法人については、名称)、罪名並びに臨検すべき物件若しくは場所、捜索すべき身体、物件若しくは場所、差し押さえるべき物件又は記録させ、若しくは印刷させるべき電磁的記録及びこれを記録させ、若しくは印刷させるべき者並びに請求者の官職氏名、有効期間、その期間経過後は執行に着手することができずこれを返還しなければならない旨、交付の年月日及び裁判所名を記載し、自己の記名押印した許可状を当該職員に交付しなければならない。

  2. Not yet in force Act No. 12 of 2026 Moved to paragraph (8) and reworded

    IfWhen a request has been made under the provisions of the preceding paragraph, the under paragraph (5) has been made, if a judge of thea district court or summary court issues a warrant, the judge must issue to the relevant official a warrant stating or recording the name of the suspect (or, for a corporation, its name), the name of the offense, and the articles or placeplaces to be inspected, the body, articles, or placeplaces to be searched, the articles to be seized, or the electronic or magnetic records to be recorded or printed and the person to be ordered to record or print them, as well as the official title and name of the requesting person, the period of validity, a statement that execution may not be commenced after that period has expired and that the warrant must then be returnedprovided, the person to be made to provide them and the method of provision, as well as the official title and name of the requester, the matters specified in the following items according to the category of case set forth in each item, the date of issuance, and the name of the court, and bearing the judge's name and seal.other matters specified by the Rules of the Supreme Court:

    前項第五項の規定による請求があつた場合においては、地方裁判所又は簡易裁判所の裁判官は、が許可状を発するときは、当該裁判官は、犯則嫌疑者の氏名(法人については、名称)、罪名並びに臨検すべき物件若しくは場所、捜索すべき身体、物件若しくは場所、差し押さえるべき物件又は記録させ、若しくは印刷させるべき電磁的記録及びこれを記録させ、若しくは印刷させるべき者並びに請求者の官職氏名、有効期間、その期間経過後は執行に着手することができずこれを返還しなければならない旨、交付の年月日及び裁判所名を記載し、自己の記名押印提供させるべき電磁的記録、提供させるべき者及び提供の方法並びに請求者の官職氏名、次の各号に掲げる場合の区分に応じ当該各号に定める事項、発付の年月日及び裁判所名その他最高裁判所規則で定める事項を記載し、又は記録した許可状を当該職員に交付発しなければならない。

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