Its wordings
Act on General Rules for National Taxes
Article 148, paragraph (2)
第百四十八条第二項
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 commenced before sunset may be continued after sunset when it is found to be necessary.
日没前に開始した臨検、捜索、差押え又は記録命令付差押えは、必要があると認めるときは、日没後まで継続することができる。
An inspection, search
, seizure or seizure with a recording orderor seizure commenced before sunset may be continued after sunset when it is found to be necessary.日没前に開始した臨検、捜索
、差押え又は記録命令付又は差押えは、必要があると認めるときは、日没後まで継続することができる。