Act on General Rules for National Taxes
Article 148, paragraph (1)
第百四十八条第一項
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
An inspection, search, seizure or seizure with a recording order must not be carried out between sunset and sunrise unless the warrant states that it may be executed even at night; provided, however, that this does not apply in the case where a disposition is carried out pursuant to the provisions of Article 135 (Inspection, Search or Seizure in a Case of a Flagrant Offense), or in the case where, with regard to consumption tax imposed on taxable goods prescribed in Article 2, paragraph (1), item (xi) (Definitions) of the Consumption Tax Act or any other national tax specified by Cabinet Order, these dispositions are carried out in an inn, restaurant or any other place which the public may enter and leave even at night, during the hours in which it is open to the public.
臨検、捜索、差押え又は記録命令付差押えは、許可状に夜間でも執行することができる旨の記載がなければ、日没から日出までの間には、してはならない。ただし、第百三十五条（現行犯事件の臨検、捜索又は差押え）の規定により処分をする場合及び消費税法第二条第一項第十一号（定義）に規定する課税貨物に課される消費税その他の政令で定める国税について旅館、飲食店その他夜間でも公衆が出入りすることができる場所でその公開した時間内にこれらの処分をする場合は、この限りでない。
An inspection, search
, seizureor seizurewith a recording ordermust not be carried out between sunset and sunrise unless the warrant states or records that it may be executed even at night; provided, however, that this does not apply in the case where a disposition is carried out pursuant to the provisions of Article 135 (Inspection, Search or Seizure in a Case of a Flagrant Offense), or in the case where, with regard to consumption tax imposed on taxable goods prescribed in Article 2, paragraph (1), item (xi) (Definitions) of the Consumption Tax Act or any other national tax specified by Cabinet Order (referred to as "consumption tax, etc. imposed on taxable goods" in paragraph (3)), these dispositions are carried out in an inn, restaurant or any other place which the public may enter and leave even at night, during the hours in which it is open to the public.臨検、捜索
、差押え又は記録命令付又は差押えは、許可状に夜間でも執行することができる旨の記載又は記録がなければ、日没から日出までの間には、してはならない。ただし、第百三十五条（現行犯事件の臨検、捜索又は差押え）の規定により処分をする場合及び消費税法第二条第一項第十一号（定義）に規定する課税貨物に課される消費税その他の政令で定める国税（第三項において「課税貨物に課される消費税等」という。）について旅館、飲食店その他夜間でも公衆が出入りすることができる場所でその公開した時間内にこれらの処分をする場合は、この限りでない。