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.
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.
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.
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 anything considered to be articles of evidence or an article to be confiscated, or a seizure with a recording order (meaning having a person who keeps electronic or magnetic records or any other person who has the authority to use electronic or magnetic records record necessary electronic or magnetic records on a recording medium or print them out by ordering that person to do so, and then seizing that recording mediuman order to provide electronic or magnetic records (meaning an order requiring a person set forth in one of the following items to provide necessary electronic or magnetic records by the method specified in that item (limited to an order that specifies the electronic or magnetic records to be provided and the 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.
新設第百三十二条第一項第一号
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;
新設第百三十二条第一項第一号イ
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;
新設第百三十二条第一項第一号ロ
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;
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).
When issuing an order to provide electronic or magnetic records, if it is necessary, the relevant officials may, with the permission of a judge of the district court or summary court having jurisdiction over the location of the government office to which they belong, order the person who is to receive that order to provide electronic or magnetic records, setting a period not exceeding one year, not to divulge without due cause that the person has received that order to provide electronic or magnetic records and that the person has provided or has not provided the electronic or magnetic records that the person was ordered to provide by that order to provide electronic or magnetic records.
In the cases referred to in the preceding twothree paragraphs, if the matter is urgent, the relevant officials may carry out the dispositions referred to in the preceding twothree paragraphs by a warrant issued in advance by a judge of the district court or summary court having jurisdiction over the location of the articles or place to be inspected, the body, articles, or place to be searched, the articles to be seized, or the person to be ordered to record or printmade to provide electronic or magnetic records.
第百三十二条第五項文言は変わらず、番号だけが変わります。
新設第百三十二条第六項
許可状は、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。
A warrant may, in addition to being in writing, be in the form of an electronic or magnetic record, as provided by the Rules of the Supreme Court.
When the relevant officials have issued an order under paragraph (3), if the order has become unnecessary, they must revoke it on their own initiative or at the request of the person who received that order.
IfWhen a request has been made under the provisions of the preceding paragraph, the under paragraph (5) has been made, if a judge of thea 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 placeplaces to be inspected, the body, articles, or placeplaces to be searched, the articles to be seized, or the electronic or magnetic records to be recorded or printed and the person to be ordered to record or print them, as well as the official title and name 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 returnedprovided, 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 bearing the judge's name and seal.other matters specified by the Rules of the Supreme Court:
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;
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.
In the case referred to in paragraph (2), the warrant must state, 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.
新設第百三十二条第十項
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:
新設第百三十二条第十項第一号
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;
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).
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.
The relevant officials may deliverofficial may provide a warrant to otheranother relevant officials to have them carry out an on-site inspection, search, seizure, or seizure with a recording orderofficial to have that official conduct an inspection, search or seizure or issue an order to provide electronic or magnetic records.
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.
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.
When it is necessary in order to carry out a seizure or a seizure with a recording orderto 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 seizure or a seizure with a recording order with regard to thoseseize the electronic or magnetic records to which that request pertains or to have them provided by an order to provide electronic or magnetic records, they must withdraw that request.
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.
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.
When it is necessary in order to carry out an inspection, search, seizure or seizure with a recording order or seizure, the relevant official may remove locks, open seals or carry out any other necessary disposition.
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 recording orderrecording 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.)).
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.
A With regard to a warrant for an inspection, search, seizure or seizure with a recording order must be presented 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 taken with respect to the person subject to that disposition.:
新設第百三十九条第一項第一号
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;
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.
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.
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.
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:
新設第百三十九条第四項第一号
錠を外すこと。
removing locks;
新設第百三十九条第四項第二号
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;
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.
When the relevant official asks questions or, carries out an examination, retention, inspection, search, seizure or seizure with a recording order or seizure, 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.
When it is necessary in carrying out an inspection, search, seizure or seizure with a recording orderor in issuing an order to provide electronic or magnetic records, the relevant official may request the assistance of police officers.
When carrying out an inspection, search, seizure or seizure with a recording order or seizure 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 administrator (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.
When the relevant official has carried out a retention, seizure or seizure with a recording order, the official must prepare an inventory thereof and deliver a transcript of or seizure, 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 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 order or seized articles (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.
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.
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.
Retained articles, seized articles or articles seized with a recording order or seized articles 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.
When it has become unnecessary to hold retained articles, seized articles or articles seized with a recording orderrecording 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.
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.
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.
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 (Disposition in Lieu of Seizure of a Recording Medium Containing an Electronic or Magnetic Record), if the person subject to the seizureset forth in one of the following items, if the person specified 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.:
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;
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.
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.
新設第百四十六条の二第二項
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.
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.
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 orderrecording 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.
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 (4)(6) and (5)(8)) 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.
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, the article to be destroyed, the name of the expert examiner, the official title and name of the requester, the period of validity, 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 bearing the judge's name and sealof the district court or summary court finds the request to be reasonable, the judge must issue a warrant to the relevant official.
新設第百四十七条第五項
前項の許可状は、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 warrant referred to in the preceding paragraph may, in addition to being in writing, be in the form of an electronic or magnetic record, as provided by the Rules of the Supreme Court.
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 examiner, 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.
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:
新設第百四十七条第七項第一号
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;
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).
The expert examiner must showtake the warrant referred to in the preceding paragraph 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:
新設第百四十七条第八項第一号
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;
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)).
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.
An inspection, search, seizure or seizure with a recording order or seizure commenced before sunset may be continued after sunset when it is found to be necessary.
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.
While asking questions or carrying out an examination, retention, inspection, search, seizure or seizure with a recording order or seizure pursuant to the provisions of this Section, the relevant official may prohibit any person from entering or leaving the place without permission.
In the case where the execution of a warrant for an inspection, search, seizure or seizure with a recording order or seizure is suspended, when necessary, the place may be closed, or a guard may be posted there, until the execution is completed.
In the case where a search has been carried out, if there are no articles of evidence or articles to be confiscated, a certificate to that effect must be delivered upon the request of the person subject to the search(including one prepared as an electronic or magnetic record) must be provided 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.
When the relevant official has asked questions pursuant to the provisions of this Section, the official must prepare a record thereof, have the person questioned read it 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 the record, and sign and seal 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. (including one prepared as an electronic or magnetic record; the same applies hereinafter in this Article), have the person questioned read 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 or record that statement in the record:
新設第百五十二条第一項第一号
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;
新設第百五十二条第一項第二号
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.
For the record referred to in the preceding paragraph, the relevant official must, together with the person questioned, take the measures specified in the following items according to the category of 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:
新設第百五十二条第二項第一号
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;
新設第百五十二条第二項第二号
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.
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:
新設第百五十二条第三項第一号
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;
新設第百五十二条第三項第二号
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.
When the relevant official has carried outconducted 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. and show the witness present what is specified in the following items, according to the category of case set forth in each item:
新設第百五十二条第四項第一号
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;
新設第百五十二条第四項第二号
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.
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:
新設第百五十二条第五項第一号
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;
新設第百五十二条第五項第二号
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.
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 recording orderrecording 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.
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 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 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, or articles 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 of articles seized with a recording orderrecording media submitted or electronic or magnetic records provided by an order to provide electronic or magnetic records.
In the case where the retained articles, seized articles or articles seized with a recording order or seized articles 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.
When retained articles, seized articles or articles seized with a recording orderrecording 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).
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), 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.
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 articlesof articles or an order to provide electronic or magnetic records, the regional commissioner or district director must order its release.
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.
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.