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Act on General Rules for National Taxes

Article 132, paragraph (6)

第百三十二条第六項

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

    In the case referred to in paragraph (2), the warrant must state, in addition to the matters prescribed in the preceding paragraph, the scope of the recording media connected through a telecommunications line to the computer to be seized from which the electronic or magnetic records are to be copied.

    第二項の場合においては、許可状に、前項に規定する事項のほか、差し押さえるべき電子計算機に電気通信回線で接続している記録媒体であつて、その電磁的記録を複写すべきものの範囲を記載しなければならない。

  2. Not yet in force Act No. 12 of 2026 Moved to paragraph (9) and reworded

    In the case referred to in paragraph (2), the warrant must state, in addition to the matters prescribed in the preceding paragraph, the scope of the recording media which are connected through a telecommunications line to the computer to be seized and from which the electronic or magnetic records are to be copied must be stated or recorded in the warrant.

    第二項の場合においては、許可状に、前項に規定する事項のほか、差し押さえるべき電子計算機に電気通信回線で接続している記録媒体であつて、その電磁的記録を複写すべきものの範囲を記載し、又は記録しなければならない。

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