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Act on General Rules for National Taxes

Article 147, paragraph (5)

第百四十七条第五項

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

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Underlined: words the amendment adds. A bar: where it removes words.Underlined: words the amendment adds. Struck through: the words it removes.Underlined: words the amendment adds. Struck through: the words it removes.

  1. In force today

    The expert examiner must show the warrant referred to in the preceding paragraph to the person subject to the disposition referred to in paragraph (2).

    鑑定人は、第二項の処分を受ける者に前項の許可状を示さなければならない。

  2. Not yet in force Act No. 12 of 2026 Moved to paragraph (8) and reworded

    The expert examiner must showtake the warrant referred to in the preceding paragraph measures specified in the following items with respect to the person subject to the disposition referred to in paragraph (2)., according to the category of case set forth in each item:

    鑑定人は、第二項の処分を受ける者に前項の許可状を示さ対し、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。

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