Article 22-25Entrustment of Investigation to the Head of Another Local Government
第二十二条の二十五（他の地方団体の長への調査の嘱託）
If the head of a local government requires an investigation of a criminal tax case outside the area of that local government, the head may entrust it to the head of the local government of that place.
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
head of a local governmentmachine translation
「地方団体の長」
The governor of a prefecture (道府県知事) or the mayor of a municipality (市町村長).
Defined inArticle 1, paragraph (1), item (ii)· applies throughout the law
criminal tax casemachine translation
「犯則事件」
In the provisions on investigating offences other than Article 22-7, a case of a suspected offence concerning local taxes (地方税), which a tax collection official (徴税吏員) whom the head of a local government designates for the work may investigate by summoning and questioning suspects and witnesses and by inspecting or retaining items they hold, hand over or leave behind.
Short name set inArticle 22-3, paragraph (1)· applies only in this subsection, except in Article 22-7