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Act on General Rules for National Taxes
同じ改正法令による改正
改正 46か所・新設 51か所・附則 2か所
変わる条文ごとに、改正前と改正後を一つにまとめています。削られる言葉には取り消し線、加わる言葉には色をつけています。法令は日本語の条文です。
正当な理由がなく、第百三十二条第一項（臨検、捜索又は差押え等）の規定による電磁的記録提供命令又は同条第三項の規定による命令に違反したときは、その違反行為をした者は、一年以下の拘禁刑又は三百万円以下の罰金に処する。
If a person, without justifiable grounds, violates an order to provide electronic or magnetic records under Article 132, paragraph (1) (Inspection, Search, or Seizure, etc.) or an order under paragraph (3) of that Article, the person who committed the violation is subject to imprisonment for not more than one year or a fine of not more than 3,000,000 yen.
法人の代表者（人格のない社団等の管理人を含む。）又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して前二三条の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して当該各条の罰金刑を科する。
If the representative of a corporation (including the administrator of an association or foundation without legal personality), or an agent, employee, or other worker of a corporation or individual, has committed a violation referred to in the preceding twothree Articles in connection with the business or property of that corporation or individual, not only is the offender punished, but that corporation or individual is also subject to the fine prescribed in the respective Articles.
国税庁等の当該職員（以下第百五十二条（調書の作成）まで及び、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）及び第百五十九条第二項（検察官への引継ぎ）において「当該職員」という。）は、国税に関する犯則事件（第百三十五条（現行犯事件の臨検、捜索又は差押え）及び第百五十三条第二項（調査の管轄及び引継ぎ）を除き、以下この節において「犯則事件」という。）を調査するため必要があるときは、犯則嫌疑者若しくは参考人（以下この項及び次条第一項において「犯則嫌疑者等」という。）に対して出頭を求め、犯則嫌疑者等に対して質問し、犯則嫌疑者等が所持し、若しくは置き去つた物件を検査し、又は犯則嫌疑者等が任意に提出し、若しくは置き去つた物件を領置することができる。
When it is necessary in order to investigate a criminal case concerning national taxes (hereinafter referred to as a "criminal tax case" in this Section, except in Article 135 (On-Site Inspection, Search, or Seizure in Flagrant Offense Cases) and Article 153, paragraph (2) (Jurisdiction over and Transfer of Investigations)), the relevant officials of the National Tax Agency, etc. (hereinafter referred to as the "relevant officials" up to Article 152 (Preparation of Written Records) and, in Article 155 (Accusation of Criminal Tax Cases, etc. concerning National Taxes Other than Indirect National Taxes) and in Article 159, paragraph (2) (Transfer to a Public Prosecutor)) may request a suspect or witness (hereinafter referred to as a "suspect, etc." in this paragraph and paragraph (1) of the following Article) to appear, question a suspect, etc., inspect articles possessed or left behind by a suspect, etc., or retain articles voluntarily submitted or left behind by a suspect, etc.
当該職員は、犯則事件を調査するため必要があるときは、その所属官署の所在地を管轄する地方裁判所又は簡易裁判所の裁判官があらかじめ発する許可状により、臨検、犯則嫌疑者等の身体、物件若しくは住居その他の場所の捜索、証拠物若しくは没収すべき物件と思料するものの差押え又は記録命令付差押え（電磁的記録を保管する者その他提供命令（次の各号に掲げる者に対し、当該各号に定める方法により必要な電磁的記録を利用する権限を有する者に命じて必要な提供することを命ずる命令（提供させるべき電磁的記録を記録媒体に記録させ、又は印刷させた上、当該記録媒体を差し押さえること及び提供の方法を指定してするものに限る。）をいう。以下同じ。）をすることができる。ただし、参考人の身体、物件又は住居その他の場所については、差し押さえるべき物件の存在を認めるに足りる状況のある場合に限り、捜索をすることができる。
When it is necessary in order to investigate a criminal tax case, the relevant officials may, by a warrant issued in advance by a judge of the district court or summary court having jurisdiction over the location of the government office to which they belong, carry out an on-site inspection, a search of the body, articles, dwelling, or other place of a suspect, etc., a seizure of anythingarticles considered to be physical evidence or an article to be confiscated, or a seizure with a recordingsubject to confiscation, or an order (meaning having a person who keepsto provide electronic or magnetic records or any other (meaning an order requiring a person who has set forth in one of the authority following items to use provide necessary electronic or magnetic records record necessary electronic or magnetic records on a recording medium or print them out by ordering that personby the method specified in that item (limited to an order that specifies the electronic or magnetic records to do so,be provided and then seizing that recording mediumthe method of provision); the same applies hereinafter); provided, however, that a search of the body, articles, dwelling, or other place of a witness may be carried out only if there are circumstances sufficient to find that articles to be seized exist there.
電磁的記録を保管する者 次のイ又はロに掲げる方法
a person who stores electronic or magnetic records: the method listed in (a) or (b) below;
電磁的記録を記録媒体に記録させ又は移転させて当該記録媒体を提出させる方法
the method of having the person record or transfer electronic or magnetic records onto recording media and submit those recording media;
電気通信回線を通じて電磁的記録を当該命令をする者の管理に係る記録媒体に記録させ又は移転させる方法
the method of having the person record or transfer electronic or magnetic records, through a telecommunications line, onto recording media under the control of the person issuing the order;
電磁的記録を利用する権限を有する者（前号に掲げる者を除く。） 同号イ又はロに掲げる方法（電磁的記録を記録媒体に記録させるものに限る。）
a person who has authority to use electronic or magnetic records (excluding a person listed in the preceding item): the method listed in (a) or (b) of that item (limited to a method of having the person record electronic or magnetic records onto recording media).
前二項の場合において、急速を要するときは、当該職員は、臨検すべき物件若しくは場所、捜索すべき身体、物件若しくは場所、差し押さえるべき物件又は電磁的記録を記録させ、若しくは印刷させるべき者の所提供命令をする場合において、必要があるときは、その所属官署の所在地を管轄する地方裁判所又は簡易裁判所の裁判官があらかじめ発する許可状により、前二項の処分をすの許可を受けて、当該電磁的記録提供命令を受ける者に対し、一年を超えない期間を定めて、みだりに当該電磁的記録提供命令を受けたこと及び当該電磁的記録提供命令により提供を命じられた電磁的記録を提供し又は提供しなかつたことを漏らしてはならない旨を命ずることができる。
In the cases referredWhen issuing an order to in the preceding two paragraphsprovide electronic or magnetic records, if the matterit is urgentnecessary, the relevant officials may carry out the dispositions referred to in, with the preceding two paragraphs by a warrant issued in advance bypermission of a judge of the district court or summary court having jurisdiction over the location of the articles or placegovernment office to be inspected, which they belong, order the body, articles, or place person who is to receive that order to be searched, provide electronic or magnetic records, setting a period not exceeding one year, not to divulge without due cause that the articles person has received that order to be seized,provide electronic or magnetic records and that the person to be has provided or has not provided the electronic or magnetic records that the person was ordered to record or printprovide by that order to provide electronic or magnetic records.
前三項の場合において、急速を要するときは、当該職員は、第一項又は前項の許可状（第百四十七条（鑑定等の嘱託）を除き、以下「許可状」という。）を請求する場合においては、犯則事件が存在すると認められる資料を提供しなければならない臨検すべき物件若しくは場所、捜索すべき身体、物件若しくは場所、差し押さえるべき物件又は電磁的記録を提供させるべき者の所在地を管轄する地方裁判所又は簡易裁判所の裁判官があらかじめ発する許可状により、前三項の処分をすることができる。
When requestingIn the warrantcases referred to in paragraph (1) or the preceding three paragraphs, if the preceding paragraph (hereinafter matter is urgent, the relevant officials may carry out the dispositions referred to as a "in the preceding three paragraphs by a warrant", except issued in Article 147 (Commissioning advance by a judge of Expert Opinions, etc.))the district court or summary court having jurisdiction over the location of the articles or place to be inspected, the relevant officials must provide materials by which a criminal tax case is found body, articles, or place to be searched, the articles to be seized, or the person to existbe made to provide electronic or magnetic records.
当該職員は、第一項又は前項の規定による請求があつた許可状（第百四十七条（鑑定等の嘱託）を除き、以下「許可状」という。）を請求する場合においては、地方裁判所又は簡易裁判所の裁判官は、犯則嫌疑者の氏名（法人については、名称）、罪名並びに臨検すべき物件若しくは場所、捜索すべき身体、物件若しくは場所、差し押さえるべき物件又は記録させ、若しくは印刷させるべき電磁的記録及びこれを記録させ、若しくは印刷させるべき者並びに請求者の官職氏名、有効期間、その期間経過後は執行に着手することができずこれを返還しなければならない旨、交付の年月日及び裁判所名を記載し、自己の記名押印した許可状を当該職員に交付犯則事件が存在すると認められる資料を提供しなければならない。
If a request has been made under the provisions of the preceding paragraph, the judge of the district court or summary court must issue toWhen requesting the relevant official a warrant stating the name of the suspect (for a corporation, its name), the name of the offense, the articles referred to in paragraph (1) or place to be inspected, the body, articles, or place to be searched, the articles to be seized, or the electronic or magnetic records to be recorded or printed and the person to be orderedpreceding paragraph (hereinafter referred to record or print them, as well as the official title and namea "warrant", except in Article 147 (Commissioning of the requesting person, the period of validity, a statement that execution may not be commenced after that period has expired and that the warrant must then be returnedExpert Opinions, etc.)), the date of issuance, and the name of the court, and bearing the judge's name and sealrelevant officials must provide materials by which a criminal tax case is found to exist.
第二項の場合においては、許可状に、前項に規定する事項のは、書面によるほか、差し押さえるべき電子計算機に電気通信回線で接続している記録媒体であつて、その最高裁判所規則で定めるところにより、電磁的記録を複写すべきものの範囲を記載しなければならないによることができる。
In the case referred to in paragraph (2), theA warrant must statemay, in addition to the matters prescribedbeing in the preceding paragraph,writing, be in the scopeform of the recording media connected through a telecommunications line toan electronic or magnetic record, as provided by the computer to be seized from whichRules of the electronic or magnetic records are to be copiedSupreme Court.
当該職員は、許可状を他の当該職員に交付して、臨検、捜索、差押え又は記録命令付差押えをさせることができる第三項の規定による命令をした場合において、その必要がなくなつたときは、自ら又は当該命令を受けた者の請求により、これを取り消さなければならない。
The When the relevant officials may deliver a warrant to other relevant officials to have them carry out an on-site inspection, search, seizure, have issued an order under paragraph (3), if the order has become unnecessary, they must revoke it on their own initiative or seizure with a recordingat the request of the person who received that order.
第五項の規定による請求があつた場合において、地方裁判所又は簡易裁判所の裁判官が許可状を発するときは、当該裁判官は、犯則嫌疑者の氏名（法人については、名称）、罪名並びに臨検すべき物件若しくは場所、捜索すべき身体、物件若しくは場所、差し押さえるべき物件又は提供させるべき電磁的記録、提供させるべき者及び提供の方法並びに請求者の官職氏名、次の各号に掲げる場合の区分に応じ当該各号に定める事項、発付の年月日及び裁判所名その他最高裁判所規則で定める事項を記載し、又は記録した許可状を当該職員に発しなければならない。
When a request under paragraph (5) has been made, if a judge of a district court or summary court issues a warrant, the judge must issue to the relevant official a warrant stating or recording the name of the suspect (or, for a corporation, its name), the name of the offense, and the articles or places to be inspected, the body, articles or places to be searched, the articles to be seized or the electronic or magnetic records to be provided, the person to be made to provide them and the method of provision, as well as the official title and name of the requester, the matters specified in the following items according to the category of case set forth in each item, the date of issuance and the name of the court, and other matters specified by the Rules of the Supreme Court:
当該許可状が書面による場合 有効期間及びその期間経過後は執行に着手し、又は電磁的記録提供命令をすることができず許可状を返還しなければならない旨
if the warrant is in writing: the period of validity, and a statement that after the expiration of that period, execution may not be commenced nor an order to provide electronic or magnetic records be issued, and the warrant must be returned;
当該許可状が電磁的記録による場合 有効期間及びその期間経過後は執行に着手し、又は電磁的記録提供命令をすることができず当該職員の使用に係る電子計算機から許可状を消去することその他の最高裁判所規則で定める措置をとり、かつ、当該措置をとつた旨を記録した電磁的記録を当該裁判官に提出しなければならない旨
if the warrant is in the form of an electronic or magnetic record: the period of validity, and a statement that after the expiration of that period, execution may not be commenced nor an order to provide electronic or magnetic records be issued, and the warrant must be deleted from the computer used by the relevant official or other measures specified by the Rules of the Supreme Court must be taken, and an electronic or magnetic record recording that those measures have been taken must be submitted to the judge.
第二項の場合においては、許可状に、前項に規定する事項のほか、差し押さえるべき電子計算機に電気通信回線で接続している記録媒体であつて、その電磁的記録を複写すべきものの範囲を記載し、又は記録しなければならない。
In the case referred to in paragraph (2), in addition to the matters prescribed in the preceding paragraph, the scope of the recording media which are connected through a telecommunications line to the computer to be seized and from which the electronic or magnetic records are to be copied must be stated or recorded in the warrant.
許可状は、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がとられたものでなければならない。
A warrant must be one for which the measures specified in the following items have been taken, according to the category of case set forth in each item:
当該許可状が書面による場合 当該裁判官が記名押印すること。
if the warrant is in writing: the judge affixes their name and seal;
当該許可状が電磁的記録による場合 当該裁判官が最高裁判所規則で定める記名押印に代わる措置（当該許可状に記録された事項を電子計算機の映像面、書面その他のものに表示したときに、併せて当該裁判官の氏名が表示されることとなるものに限る。）をとること。
if the warrant is in the form of an electronic or magnetic record: the judge takes a measure in lieu of affixing their name and seal specified by the Rules of the Supreme Court (limited to a measure by which the name of the judge is also displayed when the matters recorded in the warrant are displayed on the screen of a computer, in a document, or in any other manner).
地方裁判所又は簡易裁判所の裁判官は、第三項の許可をするときは、許可状にその旨及び同項の規定により漏らしてはならない旨を命ずる期間を記載し、又は記録しなければならない。
When granting the permission referred to in paragraph (3), a judge of a district court or summary court must state or record in the warrant that fact and the period for which it is ordered, pursuant to that paragraph, that the matters not be divulged.
当該職員は、許可状を他の当該職員に提供して、臨検、捜索、差押え又は電磁的記録提供命令をさせることができる。
The relevant official may provide a warrant to another relevant official to have that official conduct an inspection, search or seizure or issue an order to provide electronic or magnetic records.
当該職員は、犯則事件を調査するため必要があるときは、許可状の交発付を受けて、犯則嫌疑者から発し、又は犯則嫌疑者に対して発した郵便物、信書便物又は電信についての書類で法令の規定に基づき通信事務を取り扱う者が保管し、又は所持するものを差し押さえることができる。
When it is necessary in order to investigate a criminal tax case, the relevant officials may, upon being issued a warrant, seize postal items, items of correspondence delivery, or documents concerning telegrams that were sent by or addressed to a suspect and that are kept or possessed by a person handling communications affairs pursuant to the provisions of laws and regulations.
当該職員は、前項の規定に該当しない郵便物、信書便物又は電信についての書類で法令の規定に基づき通信事務を取り扱う者が保管し、又は所持するものについては、犯則事件に関係があると認めるに足りる状況があるものに限り、許可状の交発付を受けて、これを差し押さえることができる。
With regard to postal items, items of correspondence delivery, or documents concerning telegrams that do not fall under the preceding paragraph and that are kept or possessed by a person handling communications affairs pursuant to the provisions of laws and regulations, the relevant officials may seize them upon being issued a warrant, limited to those for which there are circumstances sufficient to find that they are related to the criminal tax case.
当該職員は、差押え又は記録命令付差押えをすをし、又は電磁的記録提供命令により電磁的記録を提供させるため必要があるときは、電気通信を行うための設備を他人の通信の用に供する事業を営む者又は自己の業務のために不特定若しくは多数の者の通信を媒介することのできる電気通信を行うための設備を設置している者に対し、その業務上記録している電気通信の送信元、送信先、通信日時その他の通信履歴の電磁的記録のうち必要なものを特定し、三十日を超えない期間を定めて、これを消去しないよう、書面でにより又は電磁的記録により求めることができる。この場合において、当該求めに係る電磁的記録について差押え又は記録命令付差押えをすをし、又は電磁的記録提供命令により当該電磁的記録を提供させる必要がないと認めるに至つたときは、当該求めを取り消さなければならない。
When it is necessary in order to carry out a seizure or a seizure with a recording to have electronic or magnetic records provided by an order to provide electronic or magnetic records, the relevant officials may, specifying those that are necessary from among the electronic or magnetic records of the transmission source, destination, date and time of communication, and other communication history of telecommunications recorded in the course of business and setting a period not exceeding 30 days, request in writing or by means of an electronic or magnetic record a person engaged in the business of providing telecommunications facilities for the communications of others, or a person who has installed telecommunications facilities capable of intermediating the communications of an unspecified or large number of persons for that person's own business, not to erase them. In this case, if the relevant officials come to find that there is no need to carry out a seizureseize the electronic or a seizure with a recording order with regardmagnetic records to which that request pertains or to thosehave them provided by an order to provide electronic or magnetic records, they must withdraw that request.
当該職員は、間接国税（消費税法第四十七条第二項（引取りに係る課税貨物についての課税標準額及び税額の申告等）に規定する課税貨物に課される消費税その他の政令で定める国税をいう。以下同じ。）に関する犯則事件について、現に犯則を行い、又は現に犯則を行い終わつた者がある場合において、その証拠となると認められるものを集取するため必要であつて、かつ、急速を要し、許可状の交発付を受けることができないときは、その犯則の現場において第百三十二条第一項（臨検、捜索又は差押え等）の臨検、捜索又は差押えをすることができる。
In a criminal tax case concerning indirect national taxes (meaning consumption tax imposed on the taxable goods prescribed in Article 47, paragraph (2) (Declaration, etc. of the Amount of Tax Basis and Tax Amount for Taxable Goods Received) of the Consumption Tax Act and other national taxes specified by Cabinet Order; the same applies hereinafter), if there is a person who is committing or has just committed the criminal tax offense, and it is necessary in order to collect items found to be evidence of it, the matter is urgent, and a warrant cannot be obtained, the relevant officials may carry out the on-site inspection, search, or seizure referred to in Article 132, paragraph (1) (On-Site Inspection, Search, Seizure, etc.) at the scene of that offense.
当該職員は、間接国税に関する犯則事件について、現に犯則に供した物件若しくは犯則により得た物件を所持し、又は顕著な犯則の跡があつて犯則を行つてから間がないと明らかに認められる者がある場合において、その証拠となると認められるものを集取するため必要であつて、かつ、急速を要し、許可状の交発付を受けることができないときは、その者の所持する物件に対して第百三十二条第一項の臨検、捜索又は差押えをすることができる。
The relevant official may, in the case where, with regard to a criminal tax case concerning indirect national tax, there is a person who possesses an article currently used for an offense or an article obtained through an offense, or who, there being conspicuous traces of an offense, is clearly found to have committed the offense only a short time before, if it is necessary in order to collect anything found to serve as evidence of the offense, the matter is urgent, and the official cannot have a warrant issued, carry out the inspection, search or seizure referred to in Article 132, paragraph (1) with respect to the articles in that person's possession.
当該職員は、臨検、捜索、差押え又は記録命令付又は差押えをするため必要があるときは、錠をはず外し、封を開き、その他必要な処分をすることができる。
When it is necessary in order to carry out an inspection, search, seizure or seizure with a recording order, the relevant official may remove locks, open seals or carry out any other necessary disposition.
前項の処分は、領置物件、差押物件又は記録命令付差押物件電磁的記録提供命令（第百三十二条第一項第一号イ（臨検、捜索又は差押え等）に掲げる方法による提供を命ずるものに限る。）により提出させた記録媒体についても、することができる。
The disposition referred to in the preceding paragraph may also be carried out with respect to retained articles, seized articles or articles seized with a recordingrecording media submitted by an order to provide electronic or magnetic records (limited to one ordering provision by the method set forth in Article 132, paragraph (1), item (i), (a) (On-Site Inspection, Search, Seizure, etc.)).
当該職員は、電磁的記録提供命令（第百三十二条第一項第一号ロに掲げる方法による提供を命ずるものに限る。）により電磁的記録を提供させた場合には、当該電磁的記録の内容を確認するための措置をとることその他必要な処分をすることができる。
When the relevant official has had electronic or magnetic records provided by an order to provide electronic or magnetic records (limited to one ordering provision by the method listed in Article 132, paragraph (1), item (i), (b)), the official may take measures to check the contents of those electronic or magnetic records and make any other necessary dispositions.
許可状の提示等
Presentation of the Warrant, etc.
臨検、捜索、差押え又は記録命令付差押え電磁的記録提供命令の許可状については、これらの処分を受ける者に提示し対し、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。
A With regard to a warrant for an inspection, search, seizure or seizure with a recording order order to provide electronic or magnetic records, the measures specified in the following items according to the category of case set forth in each item must be presented taken with respect to the person subject to that disposition.:
許可状が書面である場合 許可状を示すこと。
if the warrant is in writing: showing the warrant;
許可状が電磁的記録である場合 財務省令で定めるところにより、許可状に記録された事項及び第百三十二条第十項（第二号に係る部分に限る。）（臨検、捜索又は差押え等）の規定による措置に係る地方裁判所又は簡易裁判所の裁判官の氏名を、電子計算機の映像面、書面その他のものに表示して示すこと又は処分を受ける者をしてその使用に係る電子計算機の映像面、書面その他のものに表示させて示すこと。
if the warrant is in the form of an electronic or magnetic record: as provided by Ministry of Finance Order, displaying on the screen of a computer, in a document, or in any other manner, and showing, the matters recorded in the warrant and the name of the judge of the district court or summary court relating to the measure under Article 132, paragraph (10) (limited to the part concerning item (ii)) (Inspection, Search, or Seizure, etc.), or having the person subject to the disposition display them on the screen of a computer used by that person, in a document, or in any other manner and showing them.
当該職員は、電磁的記録提供命令をする場合において、前項の規定による措置をとるため必要があるときは、地方裁判所又は簡易裁判所の裁判官の許可を受けて、人の住居又は人の看守する邸宅、建造物若しくは船舶内に入ることができる。
When issuing an order to provide electronic or magnetic records, if it is necessary in order to take the measures under the preceding paragraph, the relevant official may, with the permission of a judge of a district court or summary court, enter a person's residence, or a mansion, building or vessel guarded by a person.
地方裁判所又は簡易裁判所の裁判官は、前項の許可をするときは、許可状に立ち入るべき場所を記載し、又は記録しなければならない。
When granting the permission referred to in the preceding paragraph, a judge of a district court or summary court must state or record in the warrant the place to be entered.
当該職員が電磁的記録提供命令をする場合（第二項の許可を受けた場合に限る。）における第一項の規定による措置をとるについては、次に掲げる処分その他必要な処分をすることができる。
In taking the measures under paragraph (1) in the case where the relevant official issues an order to provide electronic or magnetic records (limited to the case where the permission referred to in paragraph (2) has been obtained), the following dispositions and any other necessary dispositions may be carried out:
錠を外すこと。
removing locks;
何人に対しても、当該職員の許可を受けないで当該措置をとる場所に出入りすることを禁止すること。
prohibiting any person from entering or leaving the place where the measures are taken without the permission of the relevant official;
この項（前号に係る部分に限る。）の規定による処分に従わない者について、これを退去させ、又は当該措置をとり終わるまでこれに看守者を付すること。
having a person who does not comply with a disposition under this paragraph (limited to the part concerning the preceding item) leave the place, or placing that person under guard until the measures have been completed.
当該職員は、この節の規定により質問、検査、領置、臨検、捜索、差押え又は記録命令付差押え電磁的記録提供命令をするときは、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。
When the relevant official asks questions or, carries out an examination, retention, inspection, search, seizure or seizure with a recording, or issues an order to provide electronic or magnetic records pursuant to the provisions of this Section, the official must carry a certificate of identification and must present it when requested by a person concerned.
当該職員は、臨検、捜索、差押え又は記録命令付差押え電磁的記録提供命令をするに際し必要があるときは、警察官の援助を求めることができる。
When it is necessary in carrying out an inspection, search, seizure or seizure with a recording or in issuing an order to provide electronic or magnetic records, the relevant official may request the assistance of police officers.
当該職員は、人の住居又は人の看守する邸宅若しくは建造物その他の場所で臨検、捜索、差押え又は記録命令付又は差押えをするときは、その所有者若しくは管理者（これらの者の代表者、代理人その他これらの者に代わるべき者を含む。）又はこれらの者の使用人若しくは同居の親族で成年に達した者を立ち会わせなければならない。
When carrying out an inspection, search, seizure or seizure with a recording order in a person's residence or in premises, a building or any other place guarded by a person, the relevant official must have its owner or manager (including their representative, agent or any other person who is to act in their place), or an employee of such a person or a relative living together with such a person who has reached the age of majority, attend.
当該職員は、領置、若しくは差押え又は記録命令付をしたとき又は電磁的記録提供命令（第百三十二条第一項第一号イ（臨検、捜索又は差押えをし等）に掲げる方法による提供を命ずるものに限る。）により記録媒体を提出させたときは、書面又は電磁的記録をもつてその目録を作成し、領置物件、差押物件若しくは記録命令付差押物件の所有者、所持者若しくは保管者（第百三十六条（電磁的記録に係る記録媒体の差押えに代わる処分）の規定による処分を受けた者を含む。）若しくは当該電磁的記録提供命令を受けた者又はこれらの者に代わるべき者にその謄本を交付提供しなければならない。
When the relevant official has carried out a retention, seizure or seizure with a , or has had recording media submitted by an order, to provide electronic or magnetic records (limited to one ordering provision by the method set forth in Article 132, paragraph (1), item (i), (a) (On-Site Inspection, Search, Seizure, etc.)), the official must prepare an inventory thereof and deliver a transcript of in writing or as an electronic or magnetic record and provide it to the owner, possessor or custodian of the retained articles, seized articles or articles seized with a recording orderarticles (including a person who has been subject to a disposition pursuant to the provisions of Article 136 (Disposition in Lieu of Seizure of a Recording Medium Containing an Electronic or Magnetic Record)) or to, the person who received that order to provide electronic or magnetic records, or a person who is to act in their place.
電磁的記録提供命令（第百三十二条第一項第一号ロに掲げる方法による提供を命ずるものに限る。）により電磁的記録を提供させた場合には、書面又は電磁的記録をもつてその目録を作成し、当該電磁的記録提供命令を受けた者又はこれに代わるべき者に提供しなければならない。
When electronic or magnetic records have been provided by an order to provide electronic or magnetic records (limited to one ordering provision by the method listed in Article 132, paragraph (1), item (i), (b)), an inventory of them must be prepared in writing or as an electronic or magnetic record and provided to the person who received the order to provide electronic or magnetic records or a person who should act in that person's stead.
前二項の規定にかかわらず、電磁的記録をもつて作成する目録の提供は、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。
Notwithstanding the provisions of the preceding two paragraphs, an inventory prepared as an electronic or magnetic record may not be provided if the person who is to receive it objects.
運搬又は保管に不便な領置物件、差押物件又は記録命令付又は差押物件は、その所有者又は所持者その他当該職員が適当と認める者に、その承諾を得て、保管証を徴して保管させることができる。
Retained articles, seized articles or articles seized with a recording orderarticles that are inconvenient to transport or keep may be placed in the custody of their owner or possessor or any other person whom the relevant official finds appropriate, with that person's consent and by obtaining a custody receipt from that person.
当該職員は、領置物件、差押物件又は記録命令付差押物件電磁的記録提供命令（第百三十二条第一項第一号イ（臨検、捜索又は差押え等）に掲げる方法による提供を命ずるものに限る。）により提出させた記録媒体について留置の必要がなくなつたときは、その返還を受けるべき者にこれを還付しなければならない。
When it has become unnecessary to hold retained articles, seized articles or articles seized with a recordingrecording media submitted by an order to provide electronic or magnetic records (limited to one ordering provision by the method set forth in Article 132, paragraph (1), item (i), (a) (On-Site Inspection, Search, Seizure, etc.)), the relevant official must return them to the person who is to receive their return.
国税庁長官、国税局長又は税務署長は、前項の領置物件、差押物件又は記録命令付差押物件媒体について、その返還を受けるべき者の住所若しくは居所がわからないため、又はその他の事由によりこれを還付することができない場合においては、その旨を公告しなければならない。
In the case where the Commissioner of the National Tax Agency, a regional commissioner or a district director cannot return the retained articles, seized articles or articles seized with a recording ordermedia referred to in the preceding paragraph because the domicile or residence of the person who is to receive their return is unknown, or for any other reason, they must give public notice to that effect.
前項の公告に係る領置物件、差押物件又は記録命令付差押物件媒体について公告の日から六月を経過しても還付の請求がないときは、これらの物件は、国庫に帰属する。
If no request for the return of the retained articles, seized articles or articles seized with a recording ordermedia to which the public notice referred to in the preceding paragraph pertains has been made even after six months have elapsed from the date of the public notice, those articles belong to the National Treasury.
当該職員は、第百三十六条（電磁的記録に係る記録媒体の差押えに代わる処分）の規定により電磁的記録を移転し、又は移転させた上差し押さえた記録次の各号に掲げる記録媒体について留置の必要がなくなつた場合において、差押えを受けた当該各号に定める者と当該記録媒体の所有者、所持者又は保管者とが異なるときは、当該差押えを受けた各号に定める者に対し、当該記録媒体を交付し、又は当該電磁的記録の複写を許さなければならない。
In the case where it has become unnecessary to hold a recording medium that was seized after the relevant official transferred, or had a person transfer, an electronic or magnetic record pursuant to the provisions of Article 136 (Dispositionset forth in Lieu of Seizureone of a Recording Medium Containing an Electronic or Magnetic Record)the following items, if the person subject to the seizurespecified in that item and the owner, possessor or custodian of that recording medium are different persons, the relevant official must deliver that recording medium to the person subject to the seizurespecified in that item or allow that person to copy that electronic or magnetic record.:
第百三十六条（電磁的記録に係る記録媒体の差押えに代わる処分）の規定により電磁的記録を移転し、又は移転させた上差し押さえた記録媒体 差押えを受けた者
recording media seized after electronic or magnetic records were transferred, or were caused to be transferred, pursuant to the provisions of Article 136 (Disposition in Lieu of Seizure of Recording Media for Electronic or Magnetic Records): the person from whom they were seized;
電磁的記録提供命令（第百三十二条第一項第一号イ（臨検、捜索又は差押え等）に掲げる方法（電磁的記録を記録媒体に移転させるものに限る。）による提供を命ずるものに限る。以下この号において同じ。）により提出させた記録媒体 電磁的記録提供命令を受けた者
recording media submitted by an order to provide electronic or magnetic records (limited to one ordering provision by the method listed in Article 132, paragraph (1), item (i), (a) (Inspection, Search, or Seizure, etc.) (limited to a method of having electronic or magnetic records transferred to recording media); the same applies hereinafter in this item): the person who received the order to provide electronic or magnetic records.
当該職員は、電磁的記録提供命令（第百三十二条第一項第一号ロ（臨検、捜索又は差押え等）に掲げる方法（電磁的記録を記録媒体に移転させるものに限る。）による提供を命ずるものに限る。）により移転させた電磁的記録について、当該電磁的記録提供命令を受けた者に保管させないこととする理由がなくなつたときは、当該者の請求により又は職権で、当該者に対し、当該電磁的記録の複写を許さなければならない。
With regard to electronic or magnetic records transferred by an order to provide electronic or magnetic records (limited to one ordering provision by the method listed in Article 132, paragraph (1), item (i), (b) (Inspection, Search, or Seizure, etc.) (limited to a method of having electronic or magnetic records transferred to recording media)), when there are no longer any grounds for not having the person who received the order to provide electronic or magnetic records retain them, the relevant official must, at the request of that person or ex officio, permit that person to copy those electronic or magnetic records.
第百四十五条第二項（領置物件等の還付等）の規定は、前項の規定による複写について準用する。
The provisions of Article 145, paragraph (2) (Return of Retained Articles, etc.) apply mutatis mutandis to copying under the preceding paragraph.
前項において準用する第百四十五条第二項の規定による公告の日から六月を経過しても前項の複写の請求がないときは、その複写をさせることを要しない。
If no request for the copying referred to in the preceding paragraph has been made even after six months have elapsed from the date of the public notice under Article 145, paragraph (2) as applied mutatis mutandis pursuant to the preceding paragraph, the copying need not be permitted.
当該職員は、犯則事件を調査するため必要があるときは、学識経験を有する者に領置物件、差押物件若しくは記録命令付差押物件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（次項及び第六項において「物件」という。）についての鑑定を嘱託し、又は通訳若しくは翻訳を嘱託することができる。
When it is necessary in order to investigate a criminal tax case, the relevant official may commission a person with relevant knowledge and experience to conduct an expert examination of retained articles, seized articles, or articles seized with a recording recording media submitted or electronic or magnetic records provided by an order to provide electronic or magnetic records (referred to as "articles" in the following paragraph and paragraph (6)), or may commission interpretation or translation.
前項の規定による鑑定の嘱託を受けた者（第四六項及び第五八項において「鑑定人」という。）は、前項の当該職員の所属官署の所在地を管轄する地方裁判所又は簡易裁判所の裁判官の許可を受けて、当該鑑定に係る物件を破壊することができる。
A person who has been commissioned to conduct an expert examination under the provisions of the preceding paragraph (referred to as an "expert examiner" in paragraphs (46) and (58)) may destroy an article pertaining to that expert examination with the permission of a judge of the district court or summary court having jurisdiction over the location of the government office to which the relevant official referred to in the preceding paragraph belongs.
地方裁判所又は簡易裁判所の裁判官は、前項の請求があつた場合において、裁判官は、当該請求を相当と認めるときは、犯則嫌疑者の氏名（法人については、名称）、罪名、破壊すべき物件及び鑑定人の氏名並びに請求者の官職氏名、有効期間、その期間経過後は執行に着手することができずこれを返還しなければならない旨、交付の年月日及び裁判所名を記載し、自己の記名押印した許可状を当該職員に交付発しなければならない。
In the case where a request referred to in the preceding paragraph has been made, if the judge finds the request to be reasonable, the judge must deliver to the relevant official a warrant stating the name of the suspect (for a corporation, its name), the name of the offense,district court or summary court finds the articlerequest to be destroyed, the name of the expert examiner, the official title and name of the requesterreasonable, the period of validity,judge must issue a statement that execution may not be commenced after the expiration of that period and that the warrant must then be returned, the date of issuance and the name of the court, and bearingto the judge's name and sealrelevant official.
鑑定人は、第二項の処分を受ける者に前項の許可状を示さなければならないは、書面によるほか、最高裁判所規則で定めるところにより、電磁的記録によることができる。
The expert examiner must show the warrant referred to in the preceding paragraph may, in addition to the person subject to being in writing, be in the disposition referred to in paragraph (2)form of an electronic or magnetic record, as provided by the Rules of the Supreme Court.
第四項の許可状には、犯則嫌疑者の氏名（法人については、名称）、罪名、破壊すべき物件及び鑑定人の氏名並びに請求者の官職氏名、発付の年月日及び裁判所名その他最高裁判所規則で定める事項を記載し、又は記録しなければならない。
The warrant referred to in paragraph (4) must state or record the name of the suspect (or, for a corporation, its name), the name of the offense, the articles to be destroyed and the name of the expert, as well as the official title and name of the requester, the date of issuance and the name of the court, and other matters specified by the Rules of the Supreme Court.
第四項の許可状は、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がとられたものでなければならない。
The warrant referred to in paragraph (4) must be one for which the measures specified in the following items have been taken, according to the category of case set forth in each item:
当該許可状が書面による場合 当該裁判官が記名押印すること。
if the warrant is in writing: the judge affixes their name and seal;
当該許可状が電磁的記録による場合 当該裁判官が最高裁判所規則で定める記名押印に代わる措置（当該許可状に記録された事項を電子計算機の映像面、書面その他のものに表示したときに、併せて当該裁判官の氏名が表示されることとなるものに限る。）をとること。
if the warrant is in the form of an electronic or magnetic record: the judge takes a measure in lieu of affixing their name and seal specified by the Rules of the Supreme Court (limited to a measure by which the name of the judge is also displayed when the matters recorded in the warrant are displayed on the screen of a computer, in a document, or in any other manner).
鑑定人は、第二項の処分を受ける者に対し、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。
The expert must take the measures specified in the following items with respect to the person subject to the disposition referred to in paragraph (2), according to the category of case set forth in each item:
第四項の許可状が書面である場合 同項の許可状を示すこと。
if the warrant referred to in paragraph (4) is in writing: showing the warrant referred to in that paragraph;
第四項の許可状が電磁的記録である場合 財務省令で定めるところにより、同項の許可状に記録された事項及び前項（第二号に係る部分に限る。）の規定による措置に係る当該裁判官の氏名を、電子計算機の映像面、書面その他のものに表示して示すこと。
if the warrant referred to in paragraph (4) is in the form of an electronic or magnetic record: as provided by Ministry of Finance Order, displaying on the screen of a computer, in a document, or in any other manner, and showing, the matters recorded in the warrant referred to in that paragraph and the name of the judge relating to the measure under the preceding paragraph (limited to the part concerning item (ii)).
臨検、捜索又は差押え等の夜間執行の制限等
Restrictions , etc. on Nighttime Execution of Inspection, Search, Seizure, etc. or Seizure
臨検、捜索、差押え又は記録命令付又は差押えは、許可状に夜間でも執行することができる旨の記載又は記録がなければ、日没から日出までの間には、してはならない。ただし、第百三十五条（現行犯事件の臨検、捜索又は差押え）の規定により処分をする場合及び消費税法第二条第一項第十一号（定義）に規定する課税貨物に課される消費税その他の政令で定める国税（第三項において「課税貨物に課される消費税等」という。）について旅館、飲食店その他夜間でも公衆が出入りすることができる場所でその公開した時間内にこれらの処分をする場合は、この限りでない。
An inspection, search, seizure or seizure with a recording order must not be carried out between sunset and sunrise unless the warrant states or records that it may be executed even at night; provided, however, that this does not apply in the case where a disposition is carried out pursuant to the provisions of Article 135 (Inspection, Search or Seizure in a Case of a Flagrant Offense), or in the case where, with regard to consumption tax imposed on taxable goods prescribed in Article 2, paragraph (1), item (xi) (Definitions) of the Consumption Tax Act or any other national tax specified by Cabinet Order (referred to as "consumption tax, etc. imposed on taxable goods" in paragraph (3)), these dispositions are carried out in an inn, restaurant or any other place which the public may enter and leave even at night, during the hours in which it is open to the public.
日没前に開始した臨検、捜索、差押え又は記録命令付又は差押えは、必要があると認めるときは、日没後まで継続することができる。
An inspection, search, seizure or seizure with a recording order commenced before sunset may be continued after sunset when it is found to be necessary.
第百三十九条第二項（許可状の提示等）の規定にかかわらず、日没から日出までの間には、許可状（同条第三項の規定により立ち入るべき場所が記載され、又は記録されたものに限る。）に夜間でも許可状の提示をすることができる旨の記載又は記録がなければ、電磁的記録提供命令をする場合における同条第一項の規定による措置をとるため、人の住居又は人の看守する邸宅、建造物若しくは船舶内に入ることはできない。ただし、課税貨物に課される消費税等について旅館、飲食店その他夜間でも公衆が出入りすることができる場所でその公開した時間内に入る場合は、この限りでない。
Notwithstanding the provisions of Article 139, paragraph (2) (Presentation of Warrants, etc.), between sunset and sunrise, unless a warrant (limited to one in which the place to be entered has been stated or recorded pursuant to paragraph (3) of that Article) contains a statement or record to the effect that the warrant may be presented even at night, no entry may be made into a person's residence, or a mansion, building or vessel guarded by a person, in order to take the measures under paragraph (1) of that Article when issuing an order to provide electronic or magnetic records; provided, however, that this does not apply to entry, with regard to consumption tax, etc. imposed on taxable goods, into an inn, restaurant or any other place which the public may enter even at night, during the hours in which it is open to the public.
当該職員は、この節の規定により質問、検査、領置、臨検、捜索、差押え又は記録命令付又は差押えをする間は、何人に対しても、許可を受けないでその場所に出入りすることを禁止することができる。
While asking questions or carrying out an examination, retention, inspection, search, seizure or seizure with a recording order pursuant to the provisions of this Section, the relevant official may prohibit any person from entering or leaving the place without permission.
臨検、捜索、差押え又は記録命令付又は差押えの許可状の執行を中止する場合において、必要があるときは、執行が終わるまでその場所を閉鎖し、又は看守者を置くことができる。
In the case where the execution of a warrant for an inspection, search, seizure or seizure with a recording order is suspended, when necessary, the place may be closed, or a guard may be posted there, until the execution is completed.
捜索証明書の交付提供
DeliveryProvision of a Search Certificate
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（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。
In the case where a search has been carried out, if there is no physical evidence or article to be confiscated, a certificate to that effect (including one prepared as an electronic or magnetic record) must be deliveredprovided 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.
当該職員は、この節の規定により質問をしたときは、その調書を作成し、（電磁的記録をもつて作成するものを含む。以下この条において同じ。）を作成し、次の各号に掲げる場合の区分に応じ、当該各号に定めるものを質問を受けた者に閲覧させ、又は読み聞かせて、誤りがないかどうかを問い、質問を受けた者が増減変更の申立てをしたときは、その陳述を調書に記載し、質問を受けた者とともにこれに署名押印又は記録しなければならない。ただし、質問を受けた者が署名押印せず、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 asked questions pursuant to the provisions of this Section, the official must prepare a record thereof (including one prepared as an electronic or magnetic record; the same applies hereinafter in this Article), have the person questioned read it what is specified in the following items according to the category of case set forth in each item or read it aloud to that person, ask whether it contains any errors, and, if the person questioned has requested any addition, deletion or change, enter that statement in theor record, and sign and seal that statement in the record together with the person questioned; provided, however, that if the person questioned does not or cannot sign and seal it, it is sufficient to append a note to that effect.:
調書を書面をもつて作成する場合 調書
if the record is prepared in writing: the record;
調書を電磁的記録をもつて作成する場合 調書の内容を表示したもの
if the record is prepared as an electronic or magnetic record: a display of the contents of the record.
前項の調書には、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次の各号に掲げる場合の区分に応じ、質問を受けた者とともに当該各号に定める措置をとらなければならない。ただし、質問を受けた者が当該措置をとらず、又は当該措置をとることができないときは、その調書を作成し、これに署名押印しなければならない旨を付記すれば足りる。
WhenFor the record referred to in the preceding paragraph, the relevant official has carried out an examination or retention pursuant must, together with the person questioned, take the measures specified in the following items according to the provisionscategory of this Section, the official must prepare a record thereof and sign and seal it.case set forth in each item; provided, however, that if the person questioned does not or cannot take those measures, it is sufficient to append a note to that effect:
調書を書面をもつて作成する場合 調書に署名押印すること。
if the record is prepared in writing: signing and sealing the record;
調書を電磁的記録をもつて作成する場合 調書に財務省令で定める署名押印に代わる措置をとること。
if the record is prepared as an electronic or magnetic record: taking, for the record, a measure in lieu of signing and sealing specified by Ministry of Finance Order.
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検査、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、立会人に示し、立会人とともに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。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 out an inspection, search, seizureexamination or retention or seizure with a recording order issued an order to provide electronic or magnetic records 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 persontake the measures specified in attendance does not or cannot sign and seal it, it is sufficient to append a note to that effect.the following items according to the category of case set forth in each item:
調書を書面をもつて作成する場合 調書に署名押印すること。
if the record is prepared in writing: signing and sealing the record;
調書を電磁的記録をもつて作成する場合 調書に財務省令で定める署名押印に代わる措置をとること。
if the record is prepared as an electronic or magnetic record: taking, for the record, a measure in lieu of signing and sealing specified by Ministry of Finance Order.
当該職員は、この節の規定により臨検、捜索又は差押えをしたときは、その調書を作成し、次の各号に掲げる場合の区分に応じ、当該各号に定めるものを立会人に示さなければならない。
When the relevant official has conducted an inspection, search or seizure pursuant to the provisions of this Section, the official must prepare a record thereof and show the witness present what is specified in the following items, according to the category of case set forth in each item:
調書を書面をもつて作成する場合 調書
if the record is prepared in writing: the record;
調書を電磁的記録をもつて作成する場合 調書の内容を表示したもの
if the record is prepared as an electronic or magnetic record: a display of the contents of the record.
前項の調書には、当該職員は、次の各号に掲げる場合の区分に応じ、立会人とともに当該各号に定める措置をとらなければならない。ただし、立会人が当該措置をとらず、又は当該措置をとることができないときは、その旨を付記すれば足りる。
The relevant official must, together with the witness present, take the measures specified in the following items for the record referred to in the preceding paragraph, according to the category of case set forth in each item; provided, however, that if the witness present does not take or is unable to take those measures, it is sufficient to add a note to that effect:
調書を書面をもつて作成する場合 調書に署名押印すること。
if the record is prepared in writing: signing and sealing the record;
調書を電磁的記録をもつて作成する場合 調書に財務省令で定める署名押印に代わる措置をとること。
if the record is prepared as an electronic or magnetic record: taking, for the record, a measure in lieu of signing and sealing specified by Ministry of Finance Order.
国税局長又は税務署長は、間接国税に関する犯則事件の調査により犯則の心証を得たときは、その理由を明示し、罰金に相当する金額、没収に該当する物件、追徴金に相当する金額並びに書類の送達並びに差押物件又は記録命令付差押物件電磁的記録提供命令（第百三十二条第一項第一号イ（臨検、捜索又は差押え等）に掲げる方法による提供を命ずるものに限る。）により提出させた記録媒体の運搬及び保管に要した費用を指定の場所に納付すべき旨を書面により通告しなければならない。この場合において、没収に該当する物件については、納付の申出のみをすべき旨を通告することができる。
When a regional commissioner or district director, through the investigation of a criminal tax case concerning indirect national tax, becomes convinced that an offense has been committed, the regional commissioner or district director must, clearly indicating the reasons, notify in writing that the amount equivalent to the fine, the articles subject to confiscation, the amount equivalent to the collection of equivalent value, and the costs incurred for the service of documents and for the transportation and custody of seized articles or articles seized with a recordingrecording media submitted by an order to provide electronic or magnetic records (limited to one ordering provision by the method set forth in Article 132, paragraph (1), item (i), (a) (On-Site Inspection, Search, Seizure, etc.)) are to be paid at the designated place. In this case, with regard to the articles subject to confiscation, the regional commissioner or district director may give notification that only an offer to pay them is to be made.
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、第百五十二条各項第一項、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。
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 or, 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 records prescribed incomputer used by the paragraphs 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, or articles seized with a recording recording 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 of articles seized with a recording recording media submitted or electronic or magnetic records provided by an order to provide electronic or magnetic records.
前項の領置物件、差押物件又は記録命令付又は差押物件が第百四十四条第一項（領置物件等の処置）の規定による保管に係るものである場合においては、同項の保管証をもつて引き継ぐとともに、その旨を同項の規定により当該物件を保管させた者に通知しなければならない。
In the case where the retained articles, seized articles or articles seized with a recording orderarticles referred to in the preceding paragraph are in custody under the provisions of Article 144, paragraph (1) (Handling of Retained Articles, etc.), they must be transferred by means of the custody receipt referred to in that paragraph, and the person in whose custody the articles were placed pursuant to the provisions of that paragraph must be notified to that effect.
前二項の規定により領置物件、差押物件又は記録命令付差押物件電磁的記録提供命令（第百三十二条第一項第一号イ（臨検、捜索又は差押え等）に掲げる方法による提供を命ずるものに限る。）により提出させた記録媒体が引き継がれたときは、当該物件は、刑事訴訟法（昭和二十三年法律第百三十一号）の規定により検察官によつて押収されたものとみなす。
When retained articles, seized articles or articles seized with a recordingrecording media submitted by an order to provide electronic or magnetic records (limited to one ordering provision by the method set forth in Article 132, paragraph (1), item (i), (a) (On-Site Inspection, Search, Seizure, etc.)) have been transferred pursuant to the provisions of the preceding two paragraphs, those articles are deemed to have been seized by a public prosecutor pursuant to the provisions of the Code of Criminal Procedure (Act No. 131 of 1948).
第一項の告発は、取り消すことができない二項の規定により電磁的記録提供命令（第百三十二条第一項第一号ロに掲げる方法による提供を命ずるものに限る。）により提供させた電磁的記録が引き継がれたときは、当該電磁的記録は、検察官が刑事訴訟法の規定によつてする同法第百二条の二第一項（電磁的記録提供命令）に規定する電磁的記録提供命令（同項第一号ロに掲げる方法による提供を命ずるものに限る。）により提供されたものとみなす。
The accusation referred When electronic or magnetic records provided by an order to provide electronic or magnetic records (limited to one ordering provision by the method set forth in Article 132, paragraph (1) may not be withdrawn, item (i), (b)) have been transferred pursuant to the provisions of paragraph (2), those electronic or magnetic records are deemed to have been provided by an order to provide electronic or magnetic records prescribed in Article 102-2, paragraph (1) (Order to Provide Electronic or Magnetic Records) of the Code of Criminal Procedure (limited to one ordering provision by the method set forth in item (i), (b) of that paragraph) issued by a public prosecutor pursuant to the provisions of that Code.
第一項の告発は、取り消すことができない。
The accusation referred to in paragraph (1) may not be withdrawn.
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。
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 of articles or an order of articlesto provide electronic or magnetic records, the regional commissioner or district director must order its release.
令和九年十月一日前に第五条の規定による改正前の国税通則法（以下この条及び附則第七十一条において「旧国税通則法」という。）第十一章第一節の規定により記録命令付差押え（旧国税通則法第百三十二条第一項に規定する記録命令付差押えをいう。以下この条において同じ。）に係る旧国税通則法第百三十二条第四項に規定する許可状が発せられた場合における当該記録命令付差押えについては、なお従前の例による。
In the case where, before October 1, 2027, a warrant prescribed in Article 132, paragraph (4) of the Act on General Rules for National Taxes prior to the amendment by Article 5 (hereinafter referred to as "the former Act on General Rules for National Taxes" in this Article and Article 71 of the Supplementary Provisions) relating to a seizure with a recording order (meaning a seizure with a recording order prescribed in Article 132, paragraph (1) of the former Act on General Rules for National Taxes; the same applies hereinafter in this Article) has been issued pursuant to the provisions of Chapter XI, Section 1 of the former Act on General Rules for National Taxes, the provisions then in force continue to govern that seizure with a recording order.
電磁的記録提供命令（第五条の規定による改正後の国税通則法（以下この条において「新国税通則法」という。）第百三十二条第一項又は第十条の規定による改正後の租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律第十条の三第一項に規定する電磁的記録提供命令をいう。）により電磁的記録（電子的方式、磁気的方式その他人の知覚によっては認識することができない方式で作られる記録であって、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）を提供させ、又は電磁的記録に係る記録媒体の領置若しくは差押えをするに当たっては、デジタル社会において個人情報の保護がより重要となっていることに鑑み、できる限り新国税通則法第百三十一条第一項に規定する犯則事件又は租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律第十条の二に規定する必要犯則情報と関連性を有しない個人情報を取得することとならないよう、特に留意しなければならない。
In having, by an order to provide electronic or magnetic records (meaning an order to provide electronic or magnetic records prescribed in Article 132, paragraph (1) of the Act on General Rules for National Taxes as amended by Article 5 (hereinafter referred to as "the new Act on General Rules for National Taxes" in this Article) or Article 10-3, paragraph (1) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. as amended by Article 10), electronic or magnetic records (meaning records made by an electronic method, a magnetic method, or any other method not recognizable to human perception, which are used in information processing by computers; the same applies hereinafter in this Article) provided, or in retaining or seizing recording media for electronic or magnetic records, particular care must be taken, in light of the fact that the protection of personal information has become more important in a digital society, to avoid, to the extent possible, acquiring personal information that has no relevance to the criminal tax case prescribed in Article 131, paragraph (1) of the new Act on General Rules for National Taxes or to the necessary criminal tax information prescribed in Article 10-2 of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc.