Act on General Rules for National Taxes
Article 141, paragraph (1)
第百四十一条第一項
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 carrying out an inspection, search, seizure or seizure with a recording order, the relevant official may request the assistance of police officers.
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に際し必要があるときは、警察官の援助を求めることができる。
When it is necessary in carrying out an inspection, search
, seizureor seizurewith a recording orderor in issuing an order to provide electronic or magnetic records, the relevant official may request the assistance of police officers.当該職員は、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に際し必要があるときは、警察官の援助を求めることができる。