Act on General Rules for National Taxes
Article 139, paragraph (1)
第百三十九条第一項
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
A warrant for an inspection, search, seizure or seizure with a recording order must be presented to the person subject to that disposition.
臨検、捜索、差押え又は記録命令付差押えの許可状は、これらの処分を受ける者に提示しなければならない。
AWith regard to a warrant for an inspection, search, seizure orseizure with a recording order must be presentedorder to provide electronic or magnetic records, the measures specified in the following items according to the category of case set forth in each item must be taken with respect to the person subject to that disposition.:臨検、捜索、差押え又は
記録命令付差押えの許可状は、これらの処分を受ける者に提示し電磁的記録提供命令の許可状については、これらの処分を受ける者に対し、次の各号に掲げる場合の区分に応じ、当該各号に定める措置をとらなければならない。