Changes on (Act No. 12 of 2026)
When the relevant official has asked questions pursuant to the provisions of this Section, the official must prepare a record thereof, have the person questioned read it or read it aloud to that person, ask whether it contains any errors, and, if the person questioned has requested any addition, deletion or change, enter that statement in the record, and sign and seal the record together with the person questioned; provided, however, that if the person questioned does not or cannot sign and seal it, it is sufficient to append a note to that effect.
当該職員は、この節の規定により質問をしたときは、その調書を作成し、質問を受けた者に閲覧させ、又は読み聞かせて、誤りがないかどうかを問い、質問を受けた者が増減変更の申立てをしたときは、その陳述を調書に記載し、質問を受けた者とともにこれに署名押印しなければならない。ただし、質問を受けた者が署名押印せず、又は署名押印することができないときは、その旨を付記すれば足りる。
Changes and moves to paragraph (3) on (Act No. 12 of 2026)
When the relevant official has carried out an examination or retention pursuant to the provisions of this Section, the official must prepare a record thereof and sign and seal it.
当該職員は、この節の規定により検査又は領置をしたときは、その調書を作成し、これに署名押印しなければならない。
Changes and moves to paragraph (4) on (Act No. 12 of 2026)
When the relevant official has carried out an inspection, search, seizure or seizure with a recording order pursuant to the provisions of this Section, the official must prepare a record thereof, show it to the persons in attendance, and sign and seal it together with them; provided, however, that if a person in attendance does not or cannot sign and seal it, it is sufficient to append a note to that effect.
Read this with the articles around it
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
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)