Act on General Rules for National Taxes
Article 152, paragraph (2)
第百五十二条第二項
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
When the relevant official has carried out an examination or retention pursuant to the provisions of this Section, the official must prepare a record thereof and sign and seal it.
当該職員は、この節の規定により検査又は領置をしたときは、その調書を作成し、これに署名押印しなければならない。
When the relevant official has carried out an examination or retention or issued an order to provide electronic or magnetic records pursuant to the provisions of this Section, the official must prepare a record thereof and
sign and seal it.take the measures specified in the following items according to the category of case set forth in each item:当該職員は、この節の規定により検査
又は領置、領置又は電磁的記録提供命令をしたときは、その調書を作成し、これに署名押印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。