When a collection official has conducted a search, the collection official must prepare a search record.
徴収職員は、捜索したときは、捜索調書を作成しなければならない。
When a collection official has prepared a search record, the collection official must deliver a certified copy of it to the delinquent taxpayer or third party that was searched and, where there is a witness other than those persons, to the witness.
The provisions of the preceding two paragraphs do not apply where a seizure record is prepared pursuant to Article 54 (Seizure Record). In this case, a certified copy of the seizure record must be delivered to the third party and the witness referred to in the preceding paragraph.
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delinquent taxpayermachine translation
「滞納者」
A taxpayer (納税者) who has not paid a national tax they owe by its due date for payment, the original due date being the one that counts: a later date to which a tax payment grace period (納税の猶予) or a grace period for collection or for the delinquent tax collection procedure (滞納処分) has extended it does not.
Defined inArticle 2, paragraph (1), item (ix)· applies throughout the law
collection officialmachine translation
「徴収職員」
The district director of a tax office (税務署長) or any other official engaged in the work of collecting national taxes.
Defined inArticle 2, paragraph (1), item (xi)· applies throughout the law