Act on General Rules for National Taxes
Article 149, paragraph (1)
第百四十九条第一項
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
While asking questions or carrying out an examination, retention, inspection, search, seizure or seizure with a recording order pursuant to the provisions of this Section, the relevant official may prohibit any person from entering or leaving the place without permission.
当該職員は、この節の規定により質問、検査、領置、臨検、捜索、差押え又は記録命令付差押えをする間は、何人に対しても、許可を受けないでその場所に出入りすることを禁止することができる。
While asking questions or carrying out an examination, retention, inspection, search
, seizure or seizure with a recording orderor seizure pursuant to the provisions of this Section, the relevant official may prohibit any person from entering or leaving the place without permission.当該職員は、この節の規定により質問、検査、領置、臨検、捜索
、差押え又は記録命令付又は差押えをする間は、何人に対しても、許可を受けないでその場所に出入りすることを禁止することができる。