Act on General Rules for National Taxes
Article 135, paragraph (1)
第百三十五条第一項
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
In a criminal tax case concerning indirect national taxes (meaning consumption tax imposed on the taxable goods prescribed in Article 47, paragraph (2) (Declaration, etc. of the Amount of Tax Basis and Tax Amount for Taxable Goods Received) of the Consumption Tax Act and other national taxes specified by Cabinet Order; the same applies hereinafter), if there is a person who is committing or has just committed the criminal tax offense, and it is necessary in order to collect items found to be evidence of it, the matter is urgent, and a warrant cannot be obtained, the relevant officials may carry out the on-site inspection, search, or seizure referred to in Article 132, paragraph (1) (On-Site Inspection, Search, Seizure, etc.) at the scene of that offense.
当該職員は、間接国税（消費税法第四十七条第二項（引取りに係る課税貨物についての課税標準額及び税額の申告等）に規定する課税貨物に課される消費税その他の政令で定める国税をいう。以下同じ。）に関する犯則事件について、現に犯則を行い、又は現に犯則を行い終わつた者がある場合において、その証拠となると認められるものを集取するため必要であつて、かつ、急速を要し、許可状の交付を受けることができないときは、その犯則の現場において第百三十二条第一項（臨検、捜索又は差押え等）の臨検、捜索又は差押えをすることができる。
In a criminal tax case concerning indirect national taxes (meaning consumption tax imposed on the taxable goods prescribed in Article 47, paragraph (2) (Declaration, etc. of the Amount of Tax Basis and Tax Amount for Taxable Goods Received) of the Consumption Tax Act and other national taxes specified by Cabinet Order; the same applies hereinafter), if there is a person who is committing or has just committed the criminal tax offense, and it is necessary in order to collect items found to be evidence of it, the matter is urgent, and a warrant cannot be obtained, the relevant officials may carry out the on-site inspection, search, or seizure referred to in Article 132, paragraph (1) (On-Site Inspection, Search, Seizure, etc.) at the scene of that offense.
当該職員は、間接国税（消費税法第四十七条第二項（引取りに係る課税貨物についての課税標準額及び税額の申告等）に規定する課税貨物に課される消費税その他の政令で定める国税をいう。以下同じ。）に関する犯則事件について、現に犯則を行い、又は現に犯則を行い終わつた者がある場合において、その証拠となると認められるものを集取するため必要であつて、かつ、急速を要し、許可状の
交発付を受けることができないときは、その犯則の現場において第百三十二条第一項（臨検、捜索又は差押え等）の臨検、捜索又は差押えをすることができる。