Changes on (Act No. 12 of 2026)
A warrant for an inspection, search, seizure or seizure with a recording order must be presented to the person subject to that disposition.
Read this with the articles around it
seizure with a recording ordermachine translation
「記録命令付差押え」
Ordering a person who keeps electronic or magnetic records (電磁的記録), or otherwise has authority to use them, to copy the records needed onto a storage medium or print them out, and then seizing that medium — a step officials investigating a criminal tax case may take with a judge's warrant under Article 132.
Defined inArticle 132, paragraph (1)
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)