Act on General Rules for National Taxes
Article 137, paragraph (1)
第百三十七条第一項
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
When it is necessary in order to carry out an inspection, search, seizure or seizure with a recording order, the relevant official may remove locks, open seals or carry out any other necessary disposition.
当該職員は、臨検、捜索、差押え又は記録命令付差押えをするため必要があるときは、錠をはずし、封を開き、その他必要な処分をすることができる。
When it is necessary in order to carry out an inspection, search
, seizure or seizure with a recording orderor seizure, the relevant official may remove locks, open seals or carry out any other necessary disposition.当該職員は、臨検、捜索
、差押え又は記録命令付又は差押えをするため必要があるときは、錠をはず外し、封を開き、その他必要な処分をすることができる。