Changes on (Act No. 2 of 2026)
Where the competent tax collection official suspends the execution of a warrant for inspection, search, seizure or seizure with a recording order, the official may, if necessary, close the place or post a guard until the execution is completed.
Read this with the articles around it
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
warrantmachine translation
「許可状」
A warrant (許可状) issued in advance by a judge of a district court or summary court under Article 22-4, paragraph 1 or 3, under which a tax official (徴税吏員) investigating a tax offence (犯則事件) may inspect, search or seize, or make a seizure with a recording order (記録命令付差押え); the word means this throughout the subsection except in Article 22-19, paragraphs 4 and 5.
Short name set inArticle 22-4, paragraph (4)· applies only in this subsection, except in Article 22-19, paragraphs (4) and (5)