Changes on (Act No. 12 of 2026)
When it is necessary in order to investigate a criminal tax case, the relevant officials may, upon being issued a warrant, seize postal items, items of correspondence delivery, or documents concerning telegrams that were sent by or addressed to a suspect and that are kept or possessed by a person handling communications affairs pursuant to the provisions of laws and regulations.
Changes on (Act No. 12 of 2026)
With regard to postal items, items of correspondence delivery, or documents concerning telegrams that do not fall under the preceding paragraph and that are kept or possessed by a person handling communications affairs pursuant to the provisions of laws and regulations, the relevant officials may seize them upon being issued a warrant, limited to those for which there are circumstances sufficient to find that they are related to the criminal tax case.
When the relevant officials have carried out a disposition under the provisions of the preceding two paragraphs, they must notify the sender or the recipient to that effect; provided, however, that this does not apply if the notification is likely to obstruct the investigation of the 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 12, paragraph (2)
relevant officialmachine translation
「当該職員」
From Article 131 to Article 152 and in Article 155, an official of the National Tax Agency (国税庁), a Regional Taxation Bureau (国税局) or a tax office (税務署) who investigates criminal cases concerning national taxes (犯則事件).
Short name set inArticle 131, paragraph (1)· applies only in this provision and in Articles 131 to 152 and 155
criminal tax casemachine translation
「犯則事件」
A case of a suspected offence under the national tax laws, which officials of the National Tax Agency, Regional Taxation Bureaus and tax offices may investigate — by questioning suspects and witnesses and inspecting or retaining items — under the section of this Act beginning at Article 131.
Short name set inArticle 131, paragraph (1)· applies only in this section
warrantmachine translation
「許可状」
A warrant issued in advance by a district court or summary court judge that lets tax officials inspect premises, search, or seize items in investigating a criminal tax case (犯則事件).
Short name set inArticle 132, paragraph (4)