Act on General Rules for National Taxes
Article 147, paragraph (1)
第百四十七条第一項
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 investigate a criminal tax case, the relevant official may commission a person with relevant knowledge and experience to conduct an expert examination of retained articles, seized articles or articles seized with a recording order, or may commission interpretation or translation.
当該職員は、犯則事件を調査するため必要があるときは、学識経験を有する者に領置物件、差押物件若しくは記録命令付差押物件についての鑑定を嘱託し、又は通訳若しくは翻訳を嘱託することができる。
When it is necessary in order to investigate a criminal tax case, the relevant official may commission a person with relevant knowledge and experience to conduct an expert examination of retained articles, seized articles, or
articles seized with a recording orderrecording media submitted or electronic or magnetic records provided by an order to provide electronic or magnetic records (referred to as "articles" in the following paragraph and paragraph (6)), or may commission interpretation or translation.当該職員は、犯則事件を調査するため必要があるときは、学識経験を有する者に領置物件、差押物件若しくは
記録命令付差押物件電磁的記録提供命令により提出させた記録媒体若しくは提供させた電磁的記録（次項及び第六項において「物件」という。）についての鑑定を嘱託し、又は通訳若しくは翻訳を嘱託することができる。