Act on General Rules for National Taxes
Article 140, paragraph (1)
第百四十条第一項
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 the relevant official asks questions or carries out an examination, retention, inspection, search, seizure or seizure with a recording order pursuant to the provisions of this Section, the official must carry a certificate of identification and must present it when requested by a person concerned.
当該職員は、この節の規定により質問、検査、領置、臨検、捜索、差押え又は記録命令付差押えをするときは、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。
When the relevant official asks questions
or, carries out an examination, retention, inspection, search, seizure or seizure with a recording orderor seizure, or issues an order to provide electronic or magnetic records pursuant to the provisions of this Section, the official must carry a certificate of identification and must present it when requested by a person concerned.当該職員は、この節の規定により質問、検査、領置、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するときは、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。