Act on General Rules for National Taxes
Article 159, paragraph (2)
第百五十九条第二項
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 accusation under the provisions of Article 155 (Accusation in Criminal Tax Cases Concerning National Taxes Other than Indirect National Taxes, etc.) or the accusation referred to in the preceding paragraph must be made in writing, with the records prescribed in the paragraphs of Article 152 (Preparation of Records) attached, and, if there are retained articles, seized articles or articles seized with a recording order, they must be transferred to a public prosecutor together with the inventory of retained articles, the inventory of seized articles or the inventory of articles seized with a recording order.
第百五十五条（間接国税以外の国税に関する犯則事件等についての告発）の規定による告発又は前項の告発は、書面をもつて行い、第百五十二条各項（調書の作成）に規定する調書を添付し、領置物件、差押物件又は記録命令付差押物件があるときは、これを領置目録、差押目録又は記録命令付差押目録とともに検察官に引き継がなければならない。
An accusation under the provisions of Article 155 (Accusation in Criminal Tax Cases Concerning National Taxes Other than Indirect National Taxes, etc.) or the accusation referred to in the preceding paragraph must be made in writing
, with the records prescribed in the paragraphs of Article 152or, as provided by Ministry of Finance Order, by electronic or magnetic means (meaning a method using an electronic data processing system (meaning an electronic data processing system connecting the computer used by the public prosecutor and the computer used by the relevant official through a telecommunications line) or any other method using information and communications technology which is specified by Ministry of Finance Order), with the records prescribed in Article 152, paragraph (1), (3) or (4) (Preparation of Records) attached, and, if there are retained articles, seized articles, orarticles seized with a recording orderrecording media submitted or electronic or magnetic records provided by an order to provide electronic or magnetic records, they must be transferred to a public prosecutor together with the inventory of retained articles, the inventory of seized articles or the inventory ofarticles seized with a recording orderrecording media submitted or electronic or magnetic records provided by an order to provide electronic or magnetic records.第百五十五条（間接国税以外の国税に関する犯則事件等についての告発）の規定による告発又は前項の告発は、書面
をもつて行い、第百五十二条各項により又は財務省令で定めるところにより電磁的方法（電子情報処理組織（検察官の使用に係る電子計算機と当該職員の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。）を使用する方法その他の情報通信の技術を利用する方法であつて財務省令で定めるものをいう。）により行い、第百五十二条第一項、第三項又は第四項（調書の作成）に規定する調書を添付しえて、領置物件、差押物件又は記録命令付差押物件があるときは、これを領置目録、差押目録又は記録命令付差押電磁的記録提供命令により提出させた記録媒体若しくは提供させた電磁的記録があるときは、これを領置目録、差押目録又は電磁的記録提供命令により提出させた記録媒体若しくは提供させた電磁的記録に係る目録とともに検察官に引き継がなければならない。