Act on General Rules for National Taxes
Article 151, paragraph (1)
第百五十一条第一項
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
In the case where a search has been carried out, if there are no articles of evidence or articles to be confiscated, a certificate to that effect must be delivered upon the request of the person subject to the search.
捜索をした場合において、証拠物又は没収すべき物件がないときは、捜索を受けた者の請求により、その旨の証明書を交付しなければならない。
In the case where a search has been carried out, if there are no articles of evidence or articles to be confiscated, a certificate to that effect
must be delivered upon the request of the person subject to the search(including one prepared as an electronic or magnetic record) must be provided upon the request of the person subject to the search; provided, however, that a certificate prepared as an electronic or magnetic record may not be provided if the person who is to receive it objects.捜索をした場合において、証拠物又は没収すべき物件がないときは、捜索を受けた者の請求により、その旨の証明書
を交付しなければなら（電磁的記録をもつて作成するものを含む。）を提供しなければならない。ただし、電磁的記録をもつて作成する証明書の提供は、これを受ける者に異議があるときは、することができない。