Changes on (Act No. 2 of 2026)
When the competent tax collection official has conducted questioning under the provisions of this Subsection, the official must prepare a record thereof, have the person questioned inspect it or read it aloud to that person, ask whether there are any errors, and, if the person questioned has made a statement of addition, deletion or alteration, enter that statement in the record, and sign and seal it together with the person questioned; provided, however, that if the person questioned does not sign and seal it or is unable to do so, it suffices to add a note to that effect.
当該徴税吏員は、この款の規定により質問をしたときは、その調書を作成し、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。
Changes and moves to paragraph (3) on (Act No. 2 of 2026)
When the competent tax collection official has conducted an inspection or retention under the provisions of this Subsection, the official must prepare a record thereof and sign and seal it.
当該徴税吏員は、この款の規定により検査又は領置をしたときは、その調書を作成し、これに署名押印しなければならない。
Changes and moves to paragraph (4) on (Act No. 2 of 2026)
When the competent tax collection official has conducted an on-site inspection, search, seizure or seizure with a recording order under the provisions of this Subsection, the official must prepare a record thereof, show it to the witness, and sign and seal it together with the witness; provided, however, that if the witness does not sign and seal it or is unable to do so, it suffices to add a note to that effect.
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