Changes on (Act No. 2 of 2026)
If necessary for investigating a criminal tax case, the competent tax collection official may, upon receiving a warrant, seize documents concerning postal items, items of correspondence delivery or telegrams sent by a suspect or sent to a suspect, which are kept or held by a person handling communications services under the provisions of laws and regulations.
Changes on (Act No. 2 of 2026)
The competent tax collection official may, upon receiving a warrant, seize documents concerning postal items, items of correspondence delivery or telegrams that do not fall under the provisions of the preceding paragraph and that are kept or held by a person handling communications services under the provisions of laws and regulations, only where there are circumstances sufficient to find that they are related to a criminal tax case.
If the competent tax collection official has taken a disposition under the provisions of the preceding two paragraphs, the official must notify the sender or recipient to that effect; provided, however, that this does not apply if there is a risk that the notification would impede the investigation of a criminal tax case.
Read this with the articles around it
item of correspondence deliverymachine translation
「信書便物」
A letter carried by correspondence delivery (信書便), together with its packaging and anything else enclosed, as defined in Article 2, paragraph (3) of the Act on Correspondence Delivery by Private Business Operators; one sent in the ordinary way is presumed served when it would normally have arrived.
Short name set inArticle 20, paragraph (4)· applies only in this provision and in Articles 20-5-3 and 22-5
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
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
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)