Act on General Rules for National Taxes
Article 152, paragraph (3)
第百五十二条第三項
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 inspection, search, seizure or seizure with a recording order pursuant to the provisions of this Section, the official must prepare a record thereof, show it to the persons in attendance, and sign and seal it together with them; provided, however, that if a person in attendance does not or cannot sign and seal it, it is sufficient to append a note to that effect.
当該職員は、この節の規定により臨検、捜索、差押え又は記録命令付差押えをしたときは、その調書を作成し、立会人に示し、立会人とともにこれに署名押印しなければならない。ただし、立会人が署名押印せず、又は署名押印することができないときは、その旨を付記すれば足りる。
When the relevant official has
carried outconducted an inspection, search, seizureor seizurewith a recording orderpursuant to the provisions of this Section, the official must prepare a record thereof, show it to the persons in attendance, and sign and seal it together with them; provided, however, that if a person in attendance does not or cannot sign and seal it, it is sufficient to append a note to that effect.and show the witness present what is 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臨検、捜索
、差押え又は記録命令付又は差押えをしたときは、その調書を作成し、立会人に示し、立会人とともにこれに署名押印しなければならない。ただし、立会人が署名押印せず、又は署名押印することができないときは、その旨を付記すれば足りる次の各号に掲げる場合の区分に応じ、当該各号に定めるものを立会人に示さなければならない。