Changes on (Act No. 2 of 2026)
Where the competent tax collection official has conducted a search and there is no evidence or article to be confiscated, the official must, at the request of the person subject to the search, issue a certificate to that effect.
当該徴税吏員は、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しなければならない。
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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
confiscation
没収
A punishment that can only be added to a principal one (付加刑) (Penal Code, Article 9): a thing connected with the crime is confiscated. What may be confiscated is the thing that makes up the crime, a thing used or meant to be used for it, a thing it produced or gained or that was received as a reward for it, and what was received in exchange for such a thing (Article 19, paragraph (1)); only a thing belonging to no one but the offender, unless someone else acquired it after the crime knowing the facts (paragraph (2)). For a crime punishable only by penal detention (拘留) or a petty fine (科料), only the thing that makes up the crime may be confiscated, unless a special provision says otherwise (Article 20). Where a thing gained by the crime cannot be confiscated, its value may be collected instead (追徴) (Article 19-2).
Written by AI using Penal Code, Arts. 9, 19, 19-2, 20 as a reference.