Changes on (Act No. 2 of 2026)
When conducting an on-site inspection, search, seizure or seizure with a recording order in a person's residence, or in a mansion, building or other place guarded by a person, the competent tax collection official must have the owner or administrator thereof (including the representative, agent or other person acting in the place of such persons), or an employee of such persons or a relative living with them who has reached the age of majority, attend.
In the case referred to in the preceding paragraph, if the competent tax collection official is unable to have the persons prescribed in that paragraph attend, the official must have a neighbor who has reached the age of majority, or a police officer or an employee of a local government (excluding the local government to which the competent tax collection official belongs) of that area, attend.
When conducting an on-site inspection, search or seizure under the provisions of Article 22-7, if urgency is required, the competent tax collection official is not required to comply with the provisions of the preceding two paragraphs.
When conducting a search of the body of a woman, the competent tax collection official must have an adult woman present. However, this does not apply in cases where urgency is required.
当該徴税吏員は、女子の身体について捜索をするときは、成年の女子を立ち会わせなければならない。ただし、急速を要する場合は、この限りでない。
Read this with the articles around it
local governmentmachine translation
「地方団体」
A prefecture (道府県) or a municipality (市町村).
Defined inArticle 1, paragraph (1), item (i)· applies throughout the law
the competent tax collection officialmachine translation
「当該徴税吏員」
In Section 16 of Chapter 1, on investigating and dealing with tax offence cases (犯則事件), a tax collection official (徴税吏員) whom the head of the local government (地方団体の長) designates, setting the official's duties.
Defined inArticle 22-3, paragraph (1)· applies only in this section
seizure with a recording ordermachine translation
「記録命令付差押え」
A seizure in which a tax official (徴税吏員) investigating a tax offence (犯則事件) has a person who keeps electronic or magnetic records (電磁的記録), or anyone else with authority to use them, record the records needed onto a recording medium or print them out, and then seizes that medium.
Defined inArticle 22-4, paragraph (1)· applies only in this section
ownermachine translation
「所有者」
In Article 702, paragraph 1 on city planning tax (都市計画税), the person who is treated as, or deemed to be, the owner of the land or house for fixed assets tax (固定資産税) under Article 343 (other than its paragraphs 3, 9 and 10).
Defined inArticle 702, paragraph (2)