Act on General Rules for National Taxes
Article 160, paragraph (1)
第百六十条第一項
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 regional commissioner or district director has investigated a criminal tax case concerning indirect national tax and has not become convinced that an offense has been committed, the regional commissioner or district director must notify the suspect to that effect. In this case, if there has been a retention, seizure or seizure with a recording order of articles, the regional commissioner or district director must order its release.
国税局長又は税務署長は、間接国税に関する犯則事件を調査し、犯則の心証を得ない場合においては、その旨を犯則嫌疑者に通知しなければならない。この場合において、物件の領置、差押え又は記録命令付差押えがあるときは、その解除を命じなければならない。
In the case where a regional commissioner or district director has investigated a criminal tax case concerning indirect national tax and has not become convinced that an offense has been committed, the regional commissioner or district director must notify the suspect to that effect. In this case, if there has been a retention
, seizureor seizurewith a recording order of articlesof articles or an order to provide electronic or magnetic records, the regional commissioner or district director must order its release.国税局長又は税務署長は、間接国税に関する犯則事件を調査し、犯則の心証を得ない場合においては、その旨を犯則嫌疑者に通知しなければならない。この場合において、物件の領置、差押え又は
記録命令付差押え電磁的記録提供命令があるときは、その解除を命じなければならない。