①When necessary to investigate a criminal tax case concerning local taxes (except in Article 22-7, hereinafter in this Subsection referred to as a "criminal tax case"), the competent tax collection official (meaning a tax collection official whose duties are specified and who is designated by the head of a local government; the same applies hereinafter in this Section) may require a suspect or a witness (hereinafter in this paragraph and paragraph (1) of the following Article referred to as a "suspect, etc.") to appear, question the suspect, etc., examine articles possessed or left behind by the suspect, etc., or take into custody articles voluntarily submitted or left behind by the suspect, etc.

②The competent tax collection official may, in an investigation of a criminal tax case, make an inquiry to a government office or a public or private organization and request a report of necessary matters.

①When necessary to investigate a criminal tax case, the competent tax collection official may, under a warrant issued in advance by a judge of the district court or summary court having jurisdiction over the location of the office of the local government to which the official belongs, conduct an official inspection, a search of the person, articles, residence or other place of a suspect, etc., a seizure of articles considered to be evidence or articles subject to confiscation, or a seizure with a recording order (meaning ordering a person who retains electronic or magnetic records or another person with authority to use electronic or magnetic records to record necessary electronic or magnetic records on a recording medium or print them out, and then seizing that recording medium; the same applies hereinafter in this Section); provided, however, that with regard to the person, articles, residence or other place of a witness, a search may be conducted only where there are circumstances sufficient to find that articles to be seized exist.

②Where the article to be seized is a computer, the competent tax collection official may, after copying electronic or magnetic records onto that computer or another recording medium from a recording medium connected to that computer by a telecommunications line that is in circumstances sufficient to find that it is being used to retain electronic or magnetic records created or modified by that computer, or electronic or magnetic records that can be modified or erased by that computer, seize that computer or that other recording medium.

③In the cases of the preceding two paragraphs, where urgency is required, the competent tax collection official may take the dispositions in the preceding two paragraphs under a warrant issued in advance by a judge of the district court or summary court having jurisdiction over the location of the articles or place to be inspected, the person, articles or place to be searched, the articles to be seized, or the person who is to have electronic or magnetic records recorded or printed out.

④When requesting a warrant under paragraph (1) or the preceding paragraph (except in Article 22-19, paragraphs (4) and (5), hereinafter in this Subsection referred to as a "warrant"), the competent tax collection official must provide materials showing that a criminal tax case exists.

⑤When a request under the preceding paragraph has been made, a judge of the district court or summary court must deliver to the competent tax collection official a warrant stating the name of the suspect (for a corporation, its name), the name of the offense, the articles or place to be inspected, the person, articles or place to be searched, the articles to be seized, or the electronic or magnetic records to be recorded or printed out and the person who is to have them recorded or printed out, the official title and name of the requester, the validity period, a statement that execution may not be commenced after the expiration of that period and the warrant must be returned, the date of issuance, and the name of the court, bearing the judge's own name and seal.

⑥In the case of paragraph (2), a judge of the district court or summary court must state in the warrant, in addition to the matters prescribed in the preceding paragraph, the scope of the recording media connected by a telecommunications line to the computer to be seized from which electronic or magnetic records are to be copied.

⑦The competent tax collection official may deliver a warrant to another competent tax collection official of the local government to which the official belongs and have that official conduct the official inspection, search, seizure or seizure with a recording order.

①If 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.

②The 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.

③If 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.

①If necessary for conducting a seizure or a seizure with a recording order, the competent tax collection official may request in writing a person who operates a business of providing telecommunications facilities for the communications of others, or a person who has installed telecommunications facilities capable of mediating the communications of unspecified or many persons for the person's own business, to specify the necessary part of the electronic or magnetic records of communication history, such as the sender, the recipient and the date and time of telecommunications, that the person records in the course of that business, and not to erase them, specifying a period not exceeding 30 days. In this case, if the official has come to find that there is no need to conduct a seizure or a seizure with a recording order concerning those electronic or magnetic records, the official must withdraw the request.

②The competent tax collection official may, if especially necessary, extend the period for which a request not to erase has been made under the provisions of the preceding paragraph, within a range not exceeding 30 days; provided, however, that the period for which a request not to erase is made may not exceed 60 days in total.

③When making a request under the provisions of paragraph (1), the competent tax collection official may, if necessary, request that matters relating to the request not be disclosed without good reason.

①With regard to a criminal tax case concerning an indirect local tax (meaning the light oil delivery tax or any other local tax specified by Cabinet Order; the same applies hereinafter in this Section), if there is a person who is committing an offense or who has just finished committing an offense, and it is necessary to collect what is found to be evidence thereof and urgency is required so that a warrant cannot be obtained, the competent tax collection official may conduct the on-site inspection, search or seizure under Article 22-4, paragraph (1) at the scene of the offense.

②With regard to a criminal tax case concerning an indirect local tax, if there is a person who possesses an article used in an offense or an article obtained through an offense, or who is clearly found to have committed an offense a short time before because of conspicuous traces of the offense, and it is necessary to collect what is found to be evidence thereof and urgency is required so that a warrant cannot be obtained, the competent tax collection official may conduct the on-site inspection, search or seizure under Article 22-4, paragraph (1) with regard to the articles possessed by that person.

If the article to be seized is a recording medium relating to electronic or magnetic records, the competent tax collection official may, in lieu of the seizure, take the following dispositions:

①If 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.

②The 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.

If the article to be inspected on site or the article to be seized is a recording medium relating to electronic or magnetic records, the competent tax collection official may request the person subject to the on-site inspection, or the search or seizure, to provide necessary cooperation, such as the operation of a computer.

The competent tax collection official must present the warrant for the on-site inspection, search, seizure or seizure with a recording order to the person subject to those dispositions.

When conducting questioning, inspection, retention, on-site inspection, search, seizure or seizure with a recording order under the provisions of this Subsection, the competent tax collection official must carry a certificate proving the official's identity and present it if requested by a person concerned.

The competent tax collection official may request the assistance of police officers if necessary when conducting an on-site inspection, search, seizure or seizure with a recording order.

①When conducting an on-site inspection, search, seizure or seizure with a recording order in a person's residence, or in a mansion, building or other place guarded by a person, the competent tax collection official must have the owner or administrator thereof (including the representative, agent or other person acting in the place of such persons), or an employee of such persons or a relative living with them who has reached the age of majority, attend.

②In the case referred to in the preceding paragraph, if the competent tax collection official is unable to have the persons prescribed in that paragraph attend, the official must have a neighbor who has reached the age of majority, or a police officer or an employee of a local government (excluding the local government to which the competent tax collection official belongs) of that area, attend.

③When conducting an on-site inspection, search or seizure under the provisions of Article 22-7, if urgency is required, the competent tax collection official is not required to comply with the provisions of the preceding two paragraphs.

④When conducting a search of the body of a woman, the competent tax collection official must have an adult woman present. However, this does not apply in cases where urgency is required.

When the competent tax collection official has effected retention, seizure or seizure with a recording order, the official must prepare an inventory thereof and deliver a copy to the owner, possessor or custodian (including a person who has been subject to a disposition under Article 22-8) of the retained articles, seized articles or articles seized with a recording order, or to a person who is to act in their stead.