Article 22-9Necessary Dispositions in Conducting Official Inspection, Search, Seizure, etc.
第二十二条の九（臨検、捜索又は差押え等に際しての必要な処分）
Changes on (Act No. 2 of 2026)
If necessary for conducting an on-site inspection, search, seizure or seizure with a recording order, the competent tax collection official may unlock locks, open seals and take other necessary dispositions.
Changes on (Act No. 2 of 2026)
The dispositions set forth in the preceding paragraph may also be carried out with regard to retained articles, seized articles or articles seized with a recording order.
前項の処分は、領置物件、差押物件又は記録命令付差押物件についても、することができる。
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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
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