Act on General Rules for National Taxes
Article 132, paragraph (7)
第百三十二条第七項
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
The relevant officials may deliver a warrant to other relevant officials to have them carry out an on-site inspection, search, seizure, or seizure with a recording order.
当該職員は、許可状を他の当該職員に交付して、臨検、捜索、差押え又は記録命令付差押えをさせることができる。
The relevant
officials may deliverofficial may provide a warrant tootheranother relevantofficials to have them carry out an on-site inspection, search, seizure, or seizure with a recording orderofficial to have that official conduct an inspection, search or seizure or issue an order to provide electronic or magnetic records.当該職員は、許可状を他の当該職員に
交付提供して、臨検、捜索、差押え又は記録命令付差押え電磁的記録提供命令をさせることができる。