# 地方税法 / Local Tax Act — 第十六節 (Chapter 1, Section 16)

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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第十六節 (Chapter 1, Section 16) — address `ch-1/sec-16`
- Text: the text as amended with effect from 2027-06-18 (On the day Act No. 41 of 2026 (産業技術力強化法の一部を改正する法律) comes into force. The exact day is not fixed yet.), standing until 2027-09-30 — NOT yet in force (revision 20270618_508AC0000000002)
- URL (this text's page, at this provision): https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#ch-1/sec-16
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/local-tax-act/ch-1/sec-16
- Every provision below carries its address and its place on this text's page on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.

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## 第十六節　犯則事件の調査及び処分 — Section 16 Investigation and Disposition of Criminal Tax Cases
<sup>heading: machine translation, not official</sup>
<sup>ch-1/sec-16 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#ch-1/sec-16</sup>

## 第一款　犯則事件の調査 — Subsection 1 Investigation of Criminal Tax Cases
<sup>heading: machine translation, not official</sup>
<sup>ch-1/sec-16/subsec-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#ch-1/sec-16/subsec-1</sup>

### 第二十二条の三（質問、検査又は領置等） — Questioning, Examination, and Retention
<sup>caption: machine translation, not official</sup>
<sup>art-22-3 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-3</sup>

    **第一項**  当該徴税吏員（地方団体の長がその職務を定めて指定する徴税吏員をいう。以下この節において同じ。）は、地方税に関する犯則事件（第二十二条の七を除き、以下この款において「犯則事件」という。）を調査するため必要があるときは、犯則嫌疑者若しくは参考人（以下この項及び次条第一項において「犯則嫌疑者等」という。）に対して出頭を求め、犯則嫌疑者等に対して質問し、犯則嫌疑者等が所持し、若しくは置き去つた物件を検査し、又は犯則嫌疑者等が任意に提出し、若しくは置き去つた物件を領置することができる。
    <sup>art-22-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-3/par-1</sup>
    When 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.
    <sup>machine translation, not official</sup>

    **第二項**  当該徴税吏員は、犯則事件の調査について、官公署又は公私の団体に照会して必要な事項の報告を求めることができる。
    <sup>art-22-3/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-3/par-2</sup>
    The 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.
    <sup>machine translation, not official</sup>

### 第二十二条の四（臨検、捜索又は差押え等） — Official Inspection, Search, Seizure, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-22-4 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-4</sup>

    **第一項**  当該徴税吏員は、犯則事件を調査するため必要があるときは、その所属する地方団体の事務所の所在地を管轄する地方裁判所又は簡易裁判所の裁判官があらかじめ発する許可状により、臨検、犯則嫌疑者等の身体、物件若しくは住居その他の場所の捜索、証拠物若しくは没収すべき物件と思料するものの差押え又は記録命令付差押え（電磁的記録を保管する者その他電磁的記録を利用する権限を有する者に命じて必要な電磁的記録を記録媒体に記録させ、又は印刷させた上、当該記録媒体を差し押さえることをいう。以下この節において同じ。）をすることができる。ただし、参考人の身体、物件又は住居その他の場所については、差し押さえるべき物件の存在を認めるに足りる状況のある場合に限り、捜索をすることができる。
    <sup>art-22-4/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-4/par-1</sup>
    When 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.
    <sup>machine translation, not official</sup>

    **第二項**  当該徴税吏員は、差し押さえるべき物件が電子計算機であるときは、当該電子計算機に電気通信回線で接続している記録媒体であつて、当該電子計算機で作成若しくは変更をした電磁的記録又は当該電子計算機で変更若しくは消去をすることができることとされている電磁的記録を保管するために使用されていると認めるに足りる状況にあるものから、その電磁的記録を当該電子計算機又は他の記録媒体に複写した上、当該電子計算機又は当該他の記録媒体を差し押さえることができる。
    <sup>art-22-4/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-4/par-2</sup>
    Where 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.
    <sup>machine translation, not official</sup>

    **第三項**  当該徴税吏員は、前二項の場合において、急速を要するときは、臨検すべき物件若しくは場所、捜索すべき身体、物件若しくは場所、差し押さえるべき物件又は電磁的記録を記録させ、若しくは印刷させるべき者の所在地を管轄する地方裁判所又は簡易裁判所の裁判官があらかじめ発する許可状により、前二項の処分をすることができる。
    <sup>art-22-4/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-4/par-3</sup>
    In 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.
    <sup>machine translation, not official</sup>

    **第四項**  当該徴税吏員は、第一項又は前項の許可状（第二十二条の十九第四項及び第五項を除き、以下この款において「許可状」という。）を請求する場合には、犯則事件が存在すると認められる資料を提供しなければならない。
    <sup>art-22-4/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-4/par-4</sup>
    When 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.
    <sup>machine translation, not official</sup>

    **第五項**  地方裁判所又は簡易裁判所の裁判官は、前項の規定による請求があつた場合には、犯則嫌疑者の氏名（法人については、名称）、罪名並びに臨検すべき物件若しくは場所、捜索すべき身体、物件若しくは場所、差し押さえるべき物件又は記録させ、若しくは印刷させるべき電磁的記録及びこれを記録させ、若しくは印刷させるべき者並びに請求者の官職氏名、有効期間、その期間経過後は執行に着手することができずこれを返還しなければならない旨、交付の年月日及び裁判所名を記載し、自己の記名押印した許可状を当該徴税吏員に交付しなければならない。
    <sup>art-22-4/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-4/par-5</sup>
    When 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.
    <sup>machine translation, not official</sup>

    **第六項**  地方裁判所又は簡易裁判所の裁判官は、第二項の場合においては、許可状に、前項に規定する事項のほか、差し押さえるべき電子計算機に電気通信回線で接続している記録媒体であつて、その電磁的記録を複写すべきものの範囲を記載しなければならない。
    <sup>art-22-4/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-4/par-6</sup>
    In 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.
    <sup>machine translation, not official</sup>

    **第七項**  当該徴税吏員は、許可状をその所属する地方団体の他の当該徴税吏員に交付して、臨検、捜索、差押え又は記録命令付差押えをさせることができる。
    <sup>art-22-4/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-4/par-7</sup>
    The 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.
    <sup>machine translation, not official</sup>

### 第二十二条の五（通信事務を取り扱う者に対する差押え） — Seizure from Persons Handling Communications Services
<sup>caption: machine translation, not official</sup>
<sup>art-22-5 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-5</sup>

    **第一項**  当該徴税吏員は、犯則事件を調査するため必要があるときは、許可状の交付を受けて、犯則嫌疑者から発し、又は犯則嫌疑者に対して発した郵便物、信書便物又は電信についての書類で法令の規定に基づき通信事務を取り扱う者が保管し、又は所持するものを差し押さえることができる。
    <sup>art-22-5/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-5/par-1</sup>
    If 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.
    <sup>machine translation, not official</sup>

    **第二項**  当該徴税吏員は、前項の規定に該当しない郵便物、信書便物又は電信についての書類で法令の規定に基づき通信事務を取り扱う者が保管し、又は所持するものについては、犯則事件に関係があると認めるに足りる状況があるものに限り、許可状の交付を受けて、これを差し押さえることができる。
    <sup>art-22-5/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-5/par-2</sup>
    The 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.
    <sup>machine translation, not official</sup>

    **第三項**  当該徴税吏員は、前二項の規定による処分をした場合には、その旨を発信人又は受信人に通知しなければならない。ただし、通知により犯則事件の調査が妨げられるおそれがある場合は、この限りでない。
    <sup>art-22-5/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-5/par-3</sup>
    If 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.
    <sup>machine translation, not official</sup>

### 第二十二条の六（通信履歴の電磁的記録の保全要請） — Request for Preservation of Electronic or Magnetic Records of Communication History
<sup>caption: machine translation, not official</sup>
<sup>art-22-6 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-6</sup>

    **第一項**  当該徴税吏員は、差押え又は記録命令付差押えをするため必要があるときは、電気通信を行うための設備を他人の通信の用に供する事業を営む者又は自己の業務のために不特定若しくは多数の者の通信を媒介することのできる電気通信を行うための設備を設置している者に対し、その業務上記録している電気通信の送信元、送信先、通信日時その他の通信履歴の電磁的記録のうち必要なものを特定し、三十日を超えない期間を定めて、これを消去しないよう、書面で求めることができる。この場合において、当該電磁的記録について差押え又は記録命令付差押えをする必要がないと認めるに至つたときは、当該求めを取り消さなければならない。
    <sup>art-22-6/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-6/par-1</sup>
    If 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.
    <sup>machine translation, not official</sup>

    **第二項**  当該徴税吏員は、前項の規定により消去しないよう求める期間については、特に必要があるときは、三十日を超えない範囲内で延長することができる。ただし、消去しないよう求める期間は、通じて六十日を超えることができない。
    <sup>art-22-6/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-6/par-2</sup>
    The 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.
    <sup>machine translation, not official</sup>

    **第三項**  当該徴税吏員は、第一項の規定による求めを行う場合において、必要があるときは、みだりに当該求めに関する事項を漏らさないよう求めることができる。
    <sup>art-22-6/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-6/par-3</sup>
    When 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.
    <sup>machine translation, not official</sup>

### 第二十二条の七（現行犯事件の臨検、捜索又は差押え） — On-Site Inspection, Search, or Seizure in Flagrant Offense Cases
<sup>caption: machine translation, not official</sup>
<sup>art-22-7 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-7</sup>

    **第一項**  当該徴税吏員は、間接地方税（軽油引取税その他の政令で定める地方税をいう。以下この節において同じ。）に関する犯則事件について、現に犯則を行い、又は現に犯則を行い終わつた者がある場合において、その証拠となると認められるものを集取するため必要であつて、かつ、急速を要し、許可状の交付を受けることができないときは、その犯則の現場において第二十二条の四第一項の臨検、捜索又は差押えをすることができる。
    <sup>art-22-7/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-7/par-1</sup>
    With 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.
    <sup>machine translation, not official</sup>

    **第二項**  当該徴税吏員は、間接地方税に関する犯則事件について、現に犯則に供した物件若しくは犯則により得た物件を所持し、又は顕著な犯則の跡があつて犯則を行つてから間がないと明らかに認められる者がある場合において、その証拠となると認められるものを集取するため必要であつて、かつ、急速を要し、許可状の交付を受けることができないときは、その者の所持する物件に対して第二十二条の四第一項の臨検、捜索又は差押えをすることができる。
    <sup>art-22-7/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-7/par-2</sup>
    With 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.
    <sup>machine translation, not official</sup>

### 第二十二条の八（電磁的記録に係る記録媒体の差押えに代わる処分） — Disposition in Lieu of Seizure of Recording Media Relating to Electronic or Magnetic Records
<sup>caption: machine translation, not official</sup>
<sup>art-22-8 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-8</sup>

    **第一項**  当該徴税吏員は、差し押さえるべき物件が電磁的記録に係る記録媒体であるときは、その差押えに代えて次に掲げる処分をすることができる。
    <sup>art-22-8/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-8/par-1</sup>
    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:
    <sup>machine translation, not official</sup>

      **一**  差し押さえるべき記録媒体に記録された電磁的記録を他の記録媒体に複写し、印刷し、又は移転した上、当該他の記録媒体を差し押さえること。
      <sup>art-22-8/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-8/par-1/item-1</sup>
      copying, printing out or transferring the electronic or magnetic records recorded on the recording medium to be seized onto another recording medium, and then seizing that other recording medium; or
      <sup>machine translation, not official</sup>

      **二**  差押えを受ける者に差し押さえるべき記録媒体に記録された電磁的記録を他の記録媒体に複写させ、印刷させ、又は移転させた上、当該他の記録媒体を差し押さえること。
      <sup>art-22-8/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-8/par-1/item-2</sup>
      having the person subject to the seizure copy, print out or transfer the electronic or magnetic records recorded on the recording medium to be seized onto another recording medium, and then seizing that other recording medium.
      <sup>machine translation, not official</sup>

### 第二十二条の九（臨検、捜索又は差押え等に際しての必要な処分） — Necessary Dispositions in Conducting Official Inspection, Search, Seizure, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-22-9 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-9</sup>

    **第一項**  当該徴税吏員は、臨検、捜索、差押え又は記録命令付差押えをするため必要があるときは、錠をはずし、封を開き、その他必要な処分をすることができる。
    <sup>art-22-9/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-9/par-1</sup>
    If 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.
    <sup>machine translation, not official</sup>

    **第二項**  前項の処分は、領置物件、差押物件又は記録命令付差押物件についても、することができる。
    <sup>art-22-9/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-9/par-2</sup>
    The 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.
    <sup>machine translation, not official</sup>

### 第二十二条の十（処分を受ける者に対する協力要請） — Request for Cooperation to Persons Subject to Dispositions
<sup>caption: machine translation, not official</sup>
<sup>art-22-10 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-10</sup>

    **第一項**  当該徴税吏員は、臨検すべき物件又は差し押さえるべき物件が電磁的記録に係る記録媒体であるときは、臨検又は捜索若しくは差押えを受ける者に対し、電子計算機の操作その他の必要な協力を求めることができる。
    <sup>art-22-10/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-10/par-1</sup>
    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.
    <sup>machine translation, not official</sup>

### 第二十二条の十一（許可状の提示） — Presentation of Warrants
<sup>caption: machine translation, not official</sup>
<sup>art-22-11 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-11</sup>

    **第一項**  当該徴税吏員は、臨検、捜索、差押え又は記録命令付差押えの許可状を、これらの処分を受ける者に提示しなければならない。
    <sup>art-22-11/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-11/par-1</sup>
    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.
    <sup>machine translation, not official</sup>

### 第二十二条の十二（身分の証明） — Proof of Identity
<sup>caption: machine translation, not official</sup>
<sup>art-22-12 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-12</sup>

    **第一項**  当該徴税吏員は、この款の規定により質問、検査、領置、臨検、捜索、差押え又は記録命令付差押えをするときは、その身分を証明する証票を携帯し、関係人の請求があつたときは、これを提示しなければならない。
    <sup>art-22-12/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-12/par-1</sup>
    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.
    <sup>machine translation, not official</sup>

### 第二十二条の十三（警察官の援助） — Assistance of Police Officers
<sup>caption: machine translation, not official</sup>
<sup>art-22-13 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-13</sup>

    **第一項**  当該徴税吏員は、臨検、捜索、差押え又は記録命令付差押えをするに際し必要があるときは、警察官の援助を求めることができる。
    <sup>art-22-13/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-13/par-1</sup>
    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.
    <sup>machine translation, not official</sup>

### 第二十二条の十四（所有者等の立会い） — Attendance of the Owner, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-22-14 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-14</sup>

    **第一項**  当該徴税吏員は、人の住居又は人の看守する邸宅若しくは建造物その他の場所で臨検、捜索、差押え又は記録命令付差押えをするときは、その所有者若しくは管理者（これらの者の代表者、代理人その他これらの者に代わるべき者を含む。）又はこれらの者の使用人若しくは同居の親族で成年に達した者を立ち会わせなければならない。
    <sup>art-22-14/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-14/par-1</sup>
    When 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.
    <sup>machine translation, not official</sup>

    **第二項**  当該徴税吏員は、前項の場合において、同項に規定する者を立ち会わせることができないときは、その隣人で成年に達した者又はその地の警察官若しくは地方公共団体（当該徴税吏員の所属する地方団体を除く。）の職員を立ち会わせなければならない。
    <sup>art-22-14/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-14/par-2</sup>
    In 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.
    <sup>machine translation, not official</sup>

    **第三項**  当該徴税吏員は、第二十二条の七の規定により臨検、捜索又は差押えをする場合において、急速を要するときは、前二項の規定によることを要しない。
    <sup>art-22-14/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-14/par-3</sup>
    When 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.
    <sup>machine translation, not official</sup>

    **第四項**  当該徴税吏員は、女子の身体について捜索をするときは、成年の女子を立ち会わせなければならない。ただし、急速を要する場合は、この限りでない。
    <sup>art-22-14/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-14/par-4</sup>
    When 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.
    <sup>machine translation, not official</sup>

### 第二十二条の十五（領置目録等の作成等） — Preparation of Inventories of Retained Articles, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-22-15 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-15</sup>

    **第一項**  当該徴税吏員は、領置、差押え又は記録命令付差押えをしたときは、その目録を作成し、領置物件、差押物件若しくは記録命令付差押物件の所有者、所持者若しくは保管者（第二十二条の八の規定による処分を受けた者を含む。）又はこれらの者に代わるべき者にその謄本を交付しなければならない。
    <sup>art-22-15/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-15/par-1</sup>
    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.
    <sup>machine translation, not official</sup>

### 第二十二条の十六（領置物件等の処置） — Handling of Retained Articles, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-22-16 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-16</sup>

    **第一項**  当該徴税吏員は、運搬又は保管に不便な領置物件、差押物件又は記録命令付差押物件を、その所有者又は所持者その他当該徴税吏員が適当と認める者に、その承諾を得て、保管証を徴して保管させることができる。
    <sup>art-22-16/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-16/par-1</sup>
    The competent tax collection official may, with their consent and obtaining a custody receipt, have the owner or possessor, or another person whom the competent tax collection official considers appropriate, keep retained articles, seized articles or articles seized with a recording order that are inconvenient to transport or keep.
    <sup>machine translation, not official</sup>

    **第二項**  地方団体の長は、領置物件又は差押物件が腐敗し、若しくは変質したとき、又は腐敗若しくは変質のおそれがあるときは、政令で定めるところにより、公告した後これを公売に付し、その代金を供託することができる。
    <sup>art-22-16/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-16/par-2</sup>
    Where retained articles or seized articles have decayed or deteriorated, or there is a risk of decay or deterioration, the head of a local government may, as provided by Cabinet Order, put them up for public sale after public notice and deposit the proceeds.
    <sup>machine translation, not official</sup>

### 第二十二条の十七（領置物件等の還付等） — Return, etc. of Retained Articles, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-22-17 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-17</sup>

    **第一項**  当該徴税吏員は、領置物件、差押物件又は記録命令付差押物件について留置の必要がなくなつたときは、その返還を受けるべき者にこれを還付しなければならない。
    <sup>art-22-17/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-17/par-1</sup>
    When there is no longer a need to detain retained articles, seized articles or articles seized with a recording order, the competent tax collection official must return them to the person entitled to receive their return.
    <sup>machine translation, not official</sup>

    **第二項**  地方団体の長は、前項の領置物件、差押物件又は記録命令付差押物件について、その返還を受けるべき者の住所若しくは居所がわからないため、又はその他の事由によりこれを還付することができない場合には、その旨を公告しなければならない。
    <sup>art-22-17/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-17/par-2</sup>
    Where the head of a local government cannot return the retained articles, seized articles or articles seized with a recording order referred to in the preceding paragraph because the address or residence of the person entitled to receive their return is unknown, or for any other reason, the head must give public notice to that effect.
    <sup>machine translation, not official</sup>

    **第三項**  前項の公告に係る領置物件、差押物件又は記録命令付差押物件について公告の日から六月を経過しても還付の請求がないときは、これらの物件は、これらの物件を領置、差押え又は記録命令付差押えをした当該徴税吏員の所属する地方団体に帰属する。
    <sup>art-22-17/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-17/par-3</sup>
    If no request for return is made even after six months have elapsed from the day of the public notice with regard to the retained articles, seized articles or articles seized with a recording order relating to the public notice under the preceding paragraph, those articles revert to the local government to which the competent tax collection official who effected the retention, seizure or seizure with a recording order of them belongs.
    <sup>machine translation, not official</sup>

### 第二十二条の十八（移転した上で差し押さえた記録媒体の交付等） — Delivery, etc. of Recording Media Seized After Transfer
<sup>caption: machine translation, not official</sup>
<sup>art-22-18 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-18</sup>

    **第一項**  当該徴税吏員は、第二十二条の八の規定により電磁的記録を移転し、又は移転させた上差し押さえた記録媒体について留置の必要がなくなつた場合において、差押えを受けた者と当該記録媒体の所有者、所持者又は保管者とが異なるときは、当該差押えを受けた者に対し、当該記録媒体を交付し、又は当該電磁的記録の複写を許さなければならない。
    <sup>art-22-18/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-18/par-1</sup>
    Where there is no longer a need to detain a recording medium that the competent tax collection official has seized after transferring, or causing to be transferred, an electronic or magnetic record pursuant to Article 22-8, if the person subject to the seizure differs from the owner, possessor or custodian of that recording medium, the official must deliver that recording medium to the person subject to the seizure, or permit that person to copy the electronic or magnetic record.
    <sup>machine translation, not official</sup>

    **第二項**  前条第二項の規定は、前項の規定による交付又は複写について準用する。
    <sup>art-22-18/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-18/par-2</sup>
    The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the delivery or copying pursuant to the provisions of the preceding paragraph.
    <sup>machine translation, not official</sup>

    **第三項**  前項において準用する前条第二項の規定による公告の日から六月を経過しても第一項の規定による交付又は複写の請求がないときは、その交付をし、又は複写をさせることを要しない。
    <sup>art-22-18/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-18/par-3</sup>
    If no request is made for the delivery or copying under the provisions of paragraph (1) even after six months have elapsed since the day of the public notice under the provisions of paragraph (2) of the preceding Article as applied mutatis mutandis pursuant to the preceding paragraph, it is not required that the delivery be made or the copying be permitted.
    <sup>machine translation, not official</sup>

### 第二十二条の十九（鑑定等の嘱託） — Commissioning of Expert Examinations, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-22-19 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-19</sup>

    **第一項**  当該徴税吏員は、犯則事件を調査するため必要があるときは、学識経験を有する者に領置物件、差押物件若しくは記録命令付差押物件についての鑑定を嘱託し、又は通訳若しくは翻訳を嘱託することができる。
    <sup>art-22-19/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-19/par-1</sup>
    When necessary for investigating a criminal tax case, the competent tax collection official may commission a person with knowledge and experience to conduct an expert examination of retained articles, seized articles or articles seized with a recording order, or commission interpretation or translation.
    <sup>machine translation, not official</sup>

    **第二項**  前項の規定による鑑定の嘱託を受けた者（第四項及び第五項において「鑑定人」という。）は、前項の当該徴税吏員の所属する地方団体の事務所の所在地を管轄する地方裁判所又は簡易裁判所の裁判官の許可を受けて、当該鑑定に係る物件を破壊することができる。
    <sup>art-22-19/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-19/par-2</sup>
    A person commissioned to conduct an expert examination under the preceding paragraph (referred to as an "expert" in paragraphs (4) and (5)) may, with the permission of a judge of the district court or summary court having jurisdiction over the location of the office of the local government to which the competent tax collection official referred to in the preceding paragraph belongs, destroy the article relating to that examination.
    <sup>machine translation, not official</sup>

    **第三項**  前項の許可の請求は、当該徴税吏員がしなければならない。
    <sup>art-22-19/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-19/par-3</sup>
    The request for permission under the preceding paragraph must be made by the competent tax collection official.
    <sup>machine translation, not official</sup>

    **第四項**  地方裁判所又は簡易裁判所の裁判官は、前項の請求があつた場合において、当該請求を相当と認めるときは、犯則嫌疑者の氏名（法人については、名称）、罪名、破壊すべき物件及び鑑定人の氏名並びに請求者の官職氏名、有効期間、その期間経過後は執行に着手することができずこれを返還しなければならない旨、交付の年月日及び裁判所名を記載し、自己の記名押印した許可状を当該徴税吏員に交付しなければならない。
    <sup>art-22-19/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-19/par-4</sup>
    When a request under the preceding paragraph has been made, if a judge of the district court or summary court finds the request appropriate, the judge 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 article to be destroyed, the name of the expert, the official title and name of the requester, the validity period, a statement that execution may not be commenced after that period has elapsed and the warrant must be returned, the date of issuance and the name of the court, and bearing the judge's name and seal.
    <sup>machine translation, not official</sup>

    **第五項**  鑑定人は、第二項の処分を受ける者に前項の許可状を示さなければならない。
    <sup>art-22-19/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-19/par-5</sup>
    The expert must show the warrant set forth in the preceding paragraph to the person subject to the disposition set forth in paragraph (2).
    <sup>machine translation, not official</sup>

### 第二十二条の二十（臨検、捜索又は差押え等の夜間執行の制限） — Restriction on the Execution of Inspection, Search, Seizure, etc. at Night
<sup>caption: machine translation, not official</sup>
<sup>art-22-20 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-20</sup>

    **第一項**  当該徴税吏員は、許可状に夜間でも執行することができる旨の記載がなければ、日没から日出までの間には、臨検、捜索、差押え又は記録命令付差押えをしてはならない。ただし、第二十二条の七の規定により処分をする場合及び軽油引取税その他の政令で定める地方税について夜間でも公衆が出入りすることができる場所でその公開した時間内にこれらの処分をする場合は、この限りでない。
    <sup>art-22-20/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-20/par-1</sup>
    The competent tax collection official must not carry out an inspection, search, seizure or seizure with a recording order between sunset and sunrise unless the warrant states that execution is permitted even at night. However, this does not apply where a disposition is made under Article 22-7, or where, with regard to light oil delivery tax or any other local tax specified by Cabinet Order, these dispositions are made at night at a place that the public may enter and leave even at night, during the hours it is open to the public.
    <sup>machine translation, not official</sup>

    **第二項**  当該徴税吏員は、必要があると認めるときは、日没前に開始した臨検、捜索、差押え又は記録命令付差押えを、日没後まで継続することができる。
    <sup>art-22-20/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-20/par-2</sup>
    When the competent tax collection official considers it necessary, the official may continue an inspection, search, seizure or seizure with a recording order commenced before sunset until after sunset.
    <sup>machine translation, not official</sup>

### 第二十二条の二十一（処分中の出入りの禁止） — Prohibiting Entrance and Exit During Dispositions
<sup>caption: machine translation, not official</sup>
<sup>art-22-21 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-21</sup>

    **第一項**  当該徴税吏員は、この款の規定により質問、検査、領置、臨検、捜索、差押え又は記録命令付差押えをする間は、何人に対しても、許可を受けないでその場所に出入りすることを禁止することができる。
    <sup>art-22-21/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-21/par-1</sup>
    While conducting questioning, examination, retention, inspection, search, seizure or seizure with a recording order pursuant to the provisions of this Subsection, the competent tax collection official may prohibit any person from entering or leaving the place without permission.
    <sup>machine translation, not official</sup>

### 第二十二条の二十二（執行を中止する場合の処分） — Dispositions When Suspending Execution
<sup>caption: machine translation, not official</sup>
<sup>art-22-22 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-22</sup>

    **第一項**  当該徴税吏員は、臨検、捜索、差押え又は記録命令付差押えの許可状の執行を中止する場合において、必要があるときは、執行が終わるまでその場所を閉鎖し、又は看守者を置くことができる。
    <sup>art-22-22/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-22/par-1</sup>
    Where the competent tax collection official suspends the execution of a warrant for inspection, search, seizure or seizure with a recording order, the official may, if necessary, close the place or post a guard until the execution is completed.
    <sup>machine translation, not official</sup>

### 第二十二条の二十三（捜索証明書の交付） — Issuance of Search Certificates
<sup>caption: machine translation, not official</sup>
<sup>art-22-23 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-23</sup>

    **第一項**  当該徴税吏員は、捜索をした場合において、証拠物又は没収すべき物件がないときは、捜索を受けた者の請求により、その旨の証明書を交付しなければならない。
    <sup>art-22-23/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-23/par-1</sup>
    Where the competent tax collection official has conducted a search and there is no evidence or article to be confiscated, the official must, at the request of the person subject to the search, issue a certificate to that effect.
    <sup>machine translation, not official</sup>

### 第二十二条の二十四（調書の作成） — Preparation of Written Evidence
<sup>caption: machine translation, not official</sup>
<sup>art-22-24 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-24</sup>

    **第一項**  当該徴税吏員は、この款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。
    <sup>art-22-24/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-24/par-1</sup>
    When the competent tax collection official has conducted questioning under the provisions of this Subsection, the official must prepare a record thereof, have the person questioned inspect it or read it aloud to that person, ask whether there are any errors, and, if the person questioned has made a statement of addition, deletion or alteration, enter that statement in the record, and sign and seal it together with the person questioned; provided, however, that if the person questioned does not sign and seal it or is unable to do so, it suffices to add a note to that effect.
    <sup>machine translation, not official</sup>

    **第二項**  当該徴税吏員は、この款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。
    <sup>art-22-24/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-24/par-2</sup>
    When the competent tax collection official has conducted an inspection or retention under the provisions of this Subsection, the official must prepare a record thereof and sign and seal it.
    <sup>machine translation, not official</sup>

    **第三項**  当該徴税吏員は、この款の規定により臨検、捜索、差押え又は記録命令付差押えをしたときは、その調書を作成し、立会人に示し、立会人とともにこれに署名押印しなければならない。ただし、立会人が署名押印せず、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。
    <sup>art-22-24/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-24/par-3</sup>
    When the competent tax collection official has conducted an on-site inspection, search, seizure or seizure with a recording order under the provisions of this Subsection, the official must prepare a record thereof, show it to the witness, and sign and seal it together with the witness; provided, however, that if the witness does not sign and seal it or is unable to do so, it suffices to add a note to that effect.
    <sup>machine translation, not official</sup>

### 第二十二条の二十五（他の地方団体の長への調査の嘱託） — Entrustment of Investigation to the Head of Another Local Government
<sup>caption: machine translation, not official</sup>
<sup>art-22-25 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-25</sup>

    **第一項**  地方団体の長は、その地方団体の区域外において犯則事件の調査を必要とするときは、これをその地の地方団体の長に嘱託することができる。
    <sup>art-22-25/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-25/par-1</sup>
    If the head of a local government requires an investigation of a criminal tax case outside the area of that local government, the head may entrust it to the head of the local government of that place.
    <sup>machine translation, not official</sup>

## 第二款　犯則事件の処分 — Subsection 2 Dispositions in Criminal Tax Cases
<sup>heading: machine translation, not official</sup>
<sup>ch-1/sec-16/subsec-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#ch-1/sec-16/subsec-2</sup>

### 第二十二条の二十六（間接地方税以外の地方税に関する犯則事件についての告発） — Accusation in Criminal Tax Cases Concerning Local Taxes Other Than Indirect Local Taxes
<sup>caption: machine translation, not official</sup>
<sup>art-22-26 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-26</sup>

    **第一項**  当該徴税吏員は、間接地方税以外の地方税に関する犯則事件の調査により犯則があると思料するときは、検察官に告発しなければならない。
    <sup>art-22-26/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-26/par-1</sup>
    If the competent tax collection official becomes convinced, through the investigation of a criminal tax case concerning a local tax other than an indirect local tax, that an offense has been committed, the official must file an accusation with a public prosecutor.
    <sup>machine translation, not official</sup>

### 第二十二条の二十七（間接地方税に関する犯則事件についての報告等） — Reports, etc. on Criminal Tax Cases Concerning Indirect Local Taxes
<sup>caption: machine translation, not official</sup>
<sup>art-22-27 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-27</sup>

    **第一項**  当該徴税吏員は、間接地方税に関する犯則事件の調査を終えたときは、その調査の結果をその所属する地方団体の長に報告しなければならない。ただし、次の各号のいずれかに該当する場合には、直ちに検察官に告発しなければならない。
    <sup>art-22-27/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-27/par-1</sup>
    When the competent tax collection official has completed the investigation of a criminal tax case concerning an indirect local tax, the official must report the results of the investigation to the head of the local government to which the official belongs; provided, however, that in any of the following cases, the official must immediately file an accusation with a public prosecutor:
    <sup>machine translation, not official</sup>

      **一**  犯則嫌疑者の居所が明らかでないとき。
      <sup>art-22-27/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-27/par-1/item-1</sup>
      when the residence of the suspect is unknown;
      <sup>machine translation, not official</sup>

      **二**  犯則嫌疑者が逃走するおそれがあるとき。
      <sup>art-22-27/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-27/par-1/item-2</sup>
      when the suspect is likely to flee; or
      <sup>machine translation, not official</sup>

      **三**  証拠となると認められるものを隠滅するおそれがあるとき。
      <sup>art-22-27/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-27/par-1/item-3</sup>
      when there is a risk that anything found to serve as evidence will be destroyed.
      <sup>machine translation, not official</sup>

### 第二十二条の二十八（間接地方税に関する犯則事件についての通告処分等） — Notification Dispositions, etc. for Criminal Tax Cases Concerning Indirect Local Taxes
<sup>caption: machine translation, not official</sup>
<sup>art-22-28 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-28</sup>

    **第一項**  地方団体の長は、間接地方税に関する犯則事件の調査により犯則の心証を得たときは、その理由を明示し、罰金に相当する金額、没収に該当する物件、追徴金に相当する金額並びに書類の送達並びに差押物件又は記録命令付差押物件の運搬及び保管に要した費用を指定の場所に納付すべき旨を書面により通告しなければならない。この場合において、没収に該当する物件については、納付の申出のみをすべき旨を通告することができる。
    <sup>art-22-28/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-28/par-1</sup>
    When the head of a local government becomes convinced, through the investigation of a criminal tax case concerning an indirect local tax, that an offense has been committed, the head must, clearly indicating the reasons, notify in writing that the amount equivalent to the fine, the articles subject to confiscation, the amount equivalent to the collection of equivalent value, and the costs incurred for the service of documents and for the transportation and custody of seized articles or articles seized with a recording order are to be paid at the designated place. In this case, with regard to the articles subject to confiscation, the head may give notification that only an offer to pay them is to be made.
    <sup>machine translation, not official</sup>

    **第二項**  地方団体の長は、前項の場合において、次の各号のいずれかに該当すると認めるときは、同項の規定にかかわらず、直ちに検察官に告発しなければならない。
    <sup>art-22-28/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-28/par-2</sup>
    In the case referred to in the preceding paragraph, if the head of a local government finds that any of the following items applies, the head must immediately file an accusation with a public prosecutor, notwithstanding the provisions of that paragraph:
    <sup>machine translation, not official</sup>

      **一**  情状が拘禁刑に処すべきものであるとき。
      <sup>art-22-28/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-28/par-2/item-1</sup>
      when the circumstances warrant punishment by imprisonment; or
      <sup>machine translation, not official</sup>

      **二**  犯則者が通告の旨を履行する資力がないとき。
      <sup>art-22-28/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-28/par-2/item-2</sup>
      when the offender lacks the financial means to comply with the notification.
      <sup>machine translation, not official</sup>

    **第三項**  地方団体の長は、第一項の規定による通告に計算違い、誤記その他これらに類する明白な誤りがあるときは、犯則者が当該通告の旨を履行し、又は前項若しくは次条の規定により告発するまでの間、職権で、当該通告を更正することができる。
    <sup>art-22-28/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-28/par-3</sup>
    When a notification under the provisions of paragraph (1) contains a miscalculation, clerical error or any other similar obvious error, the head of a local government may correct that notification ex officio until the offender complies with that notification or until an accusation is filed pursuant to the provisions of the preceding paragraph or the following Article.
    <sup>machine translation, not official</sup>

    **第四項**  第一項の規定により通告があつたときは、公訴の時効は、その進行を停止し、犯則者が当該通告を受けた日の翌日から起算して二十日を経過した時からその進行を始める。
    <sup>art-22-28/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-28/par-4</sup>
    When a notification has been given pursuant to the provisions of paragraph (1), the statute of limitations for prosecution stops running, and resumes running from the time when 20 days have elapsed counting from the day following the day on which the offender received that notification.
    <sup>machine translation, not official</sup>

    **第五項**  犯則者は、第一項の通告の旨（第三項の規定による更正があつた場合には、当該更正後の通告の旨。次項及び次条第一項において同じ。）を履行した場合には、同一事件について公訴を提起されない。
    <sup>art-22-28/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-28/par-5</sup>
    If the offender has complied with the notification referred to in paragraph (1) (if a correction has been made pursuant to the provisions of paragraph (3), the notification as corrected; the same applies in the following paragraph and paragraph (1) of the following Article), no prosecution is to be instituted against the offender for the same case.
    <sup>machine translation, not official</sup>

    **第六項**  犯則者は、第一項後段の通告の旨を履行した場合において、没収に該当する物件を所持するときは、公売その他の必要な処分がされるまで、これを保管する義務を負う。ただし、その保管に要する費用は、請求することができない。
    <sup>art-22-28/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-28/par-6</sup>
    In the case where the offender has complied with the notification referred to in the second sentence of paragraph (1), if the offender possesses the articles subject to confiscation, the offender has the obligation to keep them in custody until a public auction or any other necessary disposition is made; provided, however, that the offender may not claim the costs required for that custody.
    <sup>machine translation, not official</sup>

### 第二十二条の二十九（間接地方税に関する犯則事件についての通告処分の不履行） — Non-Compliance with Notification Dispositions in Criminal Tax Cases Concerning Indirect Local Taxes
<sup>caption: machine translation, not official</sup>
<sup>art-22-29 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-29</sup>

    **第一項**  地方団体の長は、犯則者が前条第一項の通告（同条第三項の規定による更正があつた場合には、当該更正。以下この条において「通告等」という。）を受けた場合において、当該通告等を受けた日の翌日から起算して二十日以内に当該通告の旨を履行しないときは、検察官に告発しなければならない。ただし、当該期間を経過しても告発前に履行した場合は、この限りでない。
    <sup>art-22-29/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-29/par-1</sup>
    In the case where the offender has received the notification referred to in paragraph (1) of the preceding Article (if a correction has been made pursuant to the provisions of paragraph (3) of that Article, that correction; referred to as a "notification, etc." in this Article), if the offender fails to comply with the notification within 20 days counting from the day following the day on which the offender received that notification, etc., the head of a local government must file an accusation with a public prosecutor; provided, however, that this does not apply if the offender complies before the accusation even after that period has elapsed.
    <sup>machine translation, not official</sup>

    **第二項**  犯則者の居所が明らかでないため、若しくは犯則者が通告等に係る書類の受領を拒んだため、又はその他の事由により通告等をすることができないときも、前項と同様とする。
    <sup>art-22-29/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-29/par-2</sup>
    The same applies as in the preceding paragraph when a notification, etc. cannot be given because the residence of the offender is unknown, because the offender has refused to receive the documents pertaining to the notification, etc., or for any other reason.
    <sup>machine translation, not official</sup>

### 第二十二条の三十（検察官への引継ぎ） — Transfer to a Public Prosecutor
<sup>caption: machine translation, not official</sup>
<sup>art-22-30 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-30</sup>

    **第一項**  間接地方税に関する犯則事件は、第二十二条の二十七ただし書の規定による当該徴税吏員の告発又は第二十二条の二十八第二項若しくは前条の規定による地方団体の長の告発を待つて論ずる。
    <sup>art-22-30/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-30/par-1</sup>
    A criminal tax case concerning an indirect local tax may be prosecuted only upon an accusation filed by the competent tax collection official under the proviso to Article 22-27, or an accusation filed by the head of a local government under Article 22-28, paragraph (2) or the preceding Article.
    <sup>machine translation, not official</sup>

    **第二項**  第二十二条の二十六の規定による告発又は前項の告発は、書面をもつて行い、第二十二条の二十四各項に規定する調書を添付し、領置物件、差押物件又は記録命令付差押物件があるときは、これを領置目録、差押目録又は記録命令付差押目録とともに検察官に引き継がなければならない。
    <sup>art-22-30/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-30/par-2</sup>
    An accusation under the provisions of Article 22-26 or the accusation referred to in the preceding paragraph must be made in writing, with the records prescribed in the paragraphs of Article 22-24 attached, and, if there are retained articles, seized articles or articles seized with a recording order, they must be transferred to a public prosecutor together with the inventory of retained articles, the inventory of seized articles or the inventory of articles seized with a recording order.
    <sup>machine translation, not official</sup>

    **第三項**  前項の領置物件、差押物件又は記録命令付差押物件が第二十二条の十六第一項の規定による保管に係るものである場合には、同項の保管証をもつて引き継ぐとともに、その旨を同項の規定により当該物件を保管させた者に通知しなければならない。
    <sup>art-22-30/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-30/par-3</sup>
    If the retained articles, seized articles or articles seized with a recording order referred to in the preceding paragraph are in custody under the provisions of Article 22-16, paragraph (1), they must be transferred together with the custody certificate referred to in that paragraph, and notice to that effect must be given to the person who was made to keep those articles under the provisions of that paragraph.
    <sup>machine translation, not official</sup>

    **第四項**  前二項の規定により領置物件、差押物件又は記録命令付差押物件が引き継がれたときは、当該物件は、刑事訴訟法の規定により検察官によつて押収されたものとみなす。
    <sup>art-22-30/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-30/par-4</sup>
    If retained articles, seized articles or articles seized with a recording order have been transferred under the provisions of the preceding two paragraphs, those articles are deemed to have been seized by a public prosecutor under the provisions of the Code of Criminal Procedure.
    <sup>machine translation, not official</sup>

    **第五項**  第一項の告発は、取り消すことができない。
    <sup>art-22-30/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-30/par-5</sup>
    The accusation referred to in paragraph (1) may not be withdrawn.
    <sup>machine translation, not official</sup>

### 第二十二条の三十一（犯則の心証を得ない場合の通知等） — Notice, etc. When Not Convinced That an Offense Has Been Committed
<sup>caption: machine translation, not official</sup>
<sup>art-22-31 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-31</sup>

    **第一項**  地方団体の長は、間接地方税に関する犯則事件を調査し、犯則の心証を得ない場合には、その旨を犯則嫌疑者に通知しなければならない。この場合において、物件の領置、差押え又は記録命令付差押えがあるときは、その解除を命じなければならない。
    <sup>art-22-31/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-31/par-1</sup>
    If the head of a local government has investigated a criminal tax case concerning an indirect local tax and is not convinced that an offense has been committed, the head must notify the suspect to that effect. In this case, if articles have been retained or seized, or a seizure with a recording order has been made, the head must order its release.
    <sup>machine translation, not official</sup>

---

## Cites
- art-22-3/par-1: 第二十二条の七 → 地方税法 第二十二条の七 (Article 22-7), art-22-7 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-7
- art-22-3/par-1: この項 → 地方税法 第二十二条の三第一項 (Article 22-3, paragraph (1)), art-22-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-3/par-1
- art-22-3/par-1: 次条第一項 → 地方税法 第二十二条の四第一項 (Article 22-4, paragraph (1)), art-22-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-4/par-1
- art-22-4/par-3: 前二項 → 地方税法 第二十二条の四第一項 (Article 22-4, paragraph (1)), art-22-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-4/par-1
- art-22-4/par-3: 前二項 → 地方税法 第二十二条の四第二項 (Article 22-4, paragraph (2)), art-22-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-4/par-2
- art-22-4/par-4: 第一項 → 地方税法 第二十二条の四第一項 (Article 22-4, paragraph (1)), art-22-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-4/par-1
- art-22-4/par-4: 前項 → 地方税法 第二十二条の四第三項 (Article 22-4, paragraph (3)), art-22-4/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-4/par-3
- art-22-4/par-4: 第二十二条の十九第四項 → 地方税法 第二十二条の十九第四項 (Article 22-19, paragraph (4)), art-22-19/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-19/par-4
- art-22-4/par-4: 第五項 → 地方税法 第二十二条の十九第五項 (Article 22-19, paragraph (5)), art-22-19/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-19/par-5
- art-22-4/par-5: 前項 → 地方税法 第二十二条の四第四項 (Article 22-4, paragraph (4)), art-22-4/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-4/par-4
- art-22-4/par-6: 第二項 → 地方税法 第二十二条の四第二項 (Article 22-4, paragraph (2)), art-22-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-4/par-2
- art-22-4/par-6: 前項 → 地方税法 第二十二条の四第五項 (Article 22-4, paragraph (5)), art-22-4/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-4/par-5
- art-22-5/par-2: 前項 → 地方税法 第二十二条の五第一項 (Article 22-5, paragraph (1)), art-22-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-5/par-1
- art-22-5/par-3: 前二項 → 地方税法 第二十二条の五第一項 (Article 22-5, paragraph (1)), art-22-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-5/par-1
- art-22-5/par-3: 前二項 → 地方税法 第二十二条の五第二項 (Article 22-5, paragraph (2)), art-22-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-5/par-2
- art-22-6/par-2: 前項 → 地方税法 第二十二条の六第一項 (Article 22-6, paragraph (1)), art-22-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-6/par-1
- art-22-6/par-3: 第一項 → 地方税法 第二十二条の六第一項 (Article 22-6, paragraph (1)), art-22-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-6/par-1
- art-22-7/par-1: 第二十二条の四第一項 → 地方税法 第二十二条の四第一項 (Article 22-4, paragraph (1)), art-22-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-4/par-1
- art-22-7/par-2: 第二十二条の四第一項 → 地方税法 第二十二条の四第一項 (Article 22-4, paragraph (1)), art-22-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-4/par-1
- art-22-9/par-2: 前項 → 地方税法 第二十二条の九第一項 (Article 22-9, paragraph (1)), art-22-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-9/par-1
- art-22-14/par-2: 前項 → 地方税法 第二十二条の十四第一項 (Article 22-14, paragraph (1)), art-22-14/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-14/par-1
- art-22-14/par-3: 第二十二条の七 → 地方税法 第二十二条の七 (Article 22-7), art-22-7 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-7
- art-22-14/par-3: 前二項 → 地方税法 第二十二条の十四第一項 (Article 22-14, paragraph (1)), art-22-14/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-14/par-1
- art-22-14/par-3: 前二項 → 地方税法 第二十二条の十四第二項 (Article 22-14, paragraph (2)), art-22-14/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-14/par-2
- art-22-15/par-1: 第二十二条の八 → 地方税法 第二十二条の八 (Article 22-8), art-22-8 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-8
- art-22-17/par-2: 前項 → 地方税法 第二十二条の十七第一項 (Article 22-17, paragraph (1)), art-22-17/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-17/par-1
- art-22-17/par-3: 前項 → 地方税法 第二十二条の十七第二項 (Article 22-17, paragraph (2)), art-22-17/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-17/par-2
- art-22-18/par-1: 第二十二条の八 → 地方税法 第二十二条の八 (Article 22-8), art-22-8 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-8
- art-22-18/par-2: 前条第二項 → 地方税法 第二十二条の十七第二項 (Article 22-17, paragraph (2)), art-22-17/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-17/par-2
- art-22-18/par-2: 前項 → 地方税法 第二十二条の十八第一項 (Article 22-18, paragraph (1)), art-22-18/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-18/par-1
- art-22-18/par-3: 前項 → 地方税法 第二十二条の十八第二項 (Article 22-18, paragraph (2)), art-22-18/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-18/par-2
- art-22-18/par-3: 前条第二項 → 地方税法 第二十二条の十七第二項 (Article 22-17, paragraph (2)), art-22-17/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-17/par-2
- art-22-18/par-3: 第一項 → 地方税法 第二十二条の十八第一項 (Article 22-18, paragraph (1)), art-22-18/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-18/par-1
- art-22-19/par-2: 前項 → 地方税法 第二十二条の十九第一項 (Article 22-19, paragraph (1)), art-22-19/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-19/par-1
- art-22-19/par-2: 第四項 → 地方税法 第二十二条の十九第四項 (Article 22-19, paragraph (4)), art-22-19/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-19/par-4
- art-22-19/par-2: 第五項 → 地方税法 第二十二条の十九第五項 (Article 22-19, paragraph (5)), art-22-19/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-19/par-5
- art-22-19/par-3: 前項 → 地方税法 第二十二条の十九第二項 (Article 22-19, paragraph (2)), art-22-19/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-19/par-2
- art-22-19/par-4: 前項 → 地方税法 第二十二条の十九第三項 (Article 22-19, paragraph (3)), art-22-19/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-19/par-3
- art-22-19/par-5: 第二項 → 地方税法 第二十二条の十九第二項 (Article 22-19, paragraph (2)), art-22-19/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-19/par-2
- art-22-19/par-5: 前項 → 地方税法 第二十二条の十九第四項 (Article 22-19, paragraph (4)), art-22-19/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-19/par-4
- art-22-20/par-1: 第二十二条の七 → 地方税法 第二十二条の七 (Article 22-7), art-22-7 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-7
- art-22-28/par-2: 前項 → 地方税法 第二十二条の二十八第一項 (Article 22-28, paragraph (1)), art-22-28/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-28/par-1
- art-22-28/par-3: 第一項 → 地方税法 第二十二条の二十八第一項 (Article 22-28, paragraph (1)), art-22-28/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-28/par-1
- art-22-28/par-3: 前項 → 地方税法 第二十二条の二十八第二項 (Article 22-28, paragraph (2)), art-22-28/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-28/par-2
- art-22-28/par-3: 次条 → 地方税法 第二十二条の二十九 (Article 22-29), art-22-29 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-29
- art-22-28/par-4: 第一項 → 地方税法 第二十二条の二十八第一項 (Article 22-28, paragraph (1)), art-22-28/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-28/par-1
- art-22-28/par-5: 第一項 → 地方税法 第二十二条の二十八第一項 (Article 22-28, paragraph (1)), art-22-28/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-28/par-1
- art-22-28/par-5: 第三項 → 地方税法 第二十二条の二十八第三項 (Article 22-28, paragraph (3)), art-22-28/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-28/par-3
- art-22-28/par-5: 次項 → 地方税法 第二十二条の二十八第六項 (Article 22-28, paragraph (6)), art-22-28/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-28/par-6
- art-22-28/par-5: 次条第一項 → 地方税法 第二十二条の二十九第一項 (Article 22-29, paragraph (1)), art-22-29/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-29/par-1
- art-22-28/par-6: 第一項 → 地方税法 第二十二条の二十八第一項 (Article 22-28, paragraph (1)), art-22-28/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-28/par-1
- art-22-29/par-1: 前条第一項 → 地方税法 第二十二条の二十八第一項 (Article 22-28, paragraph (1)), art-22-28/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-28/par-1
- art-22-29/par-1: 同条第三項 → 地方税法 第二十二条の二十八第三項 (Article 22-28, paragraph (3)), art-22-28/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-28/par-3
- art-22-29/par-1: この条 → 地方税法 第二十二条の二十九 (Article 22-29), art-22-29 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-29
- art-22-29/par-2: 前項 → 地方税法 第二十二条の二十九第一項 (Article 22-29, paragraph (1)), art-22-29/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-29/par-1
- art-22-30/par-1: 第二十二条の二十七 → 地方税法 第二十二条の二十七 (Article 22-27), art-22-27 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-27
- art-22-30/par-1: 第二十二条の二十八第二項 → 地方税法 第二十二条の二十八第二項 (Article 22-28, paragraph (2)), art-22-28/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-28/par-2
- art-22-30/par-1: 前条 → 地方税法 第二十二条の二十九 (Article 22-29), art-22-29 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-29
- art-22-30/par-2: 第二十二条の二十六 → 地方税法 第二十二条の二十六 (Article 22-26), art-22-26 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-26
- art-22-30/par-2: 前項 → 地方税法 第二十二条の三十第一項 (Article 22-30, paragraph (1)), art-22-30/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-30/par-1
- art-22-30/par-2: 第二十二条の二十四 → 地方税法 第二十二条の二十四 (Article 22-24), art-22-24 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-24
- art-22-30/par-3: 前項 → 地方税法 第二十二条の三十第二項 (Article 22-30, paragraph (2)), art-22-30/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-30/par-2
- art-22-30/par-3: 第二十二条の十六第一項 → 地方税法 第二十二条の十六第一項 (Article 22-16, paragraph (1)), art-22-16/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-16/par-1
- art-22-30/par-4: 前二項 → 地方税法 第二十二条の三十第二項 (Article 22-30, paragraph (2)), art-22-30/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-30/par-2
- art-22-30/par-4: 前二項 → 地方税法 第二十二条の三十第三項 (Article 22-30, paragraph (3)), art-22-30/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-30/par-3
- art-22-30/par-5: 第一項 → 地方税法 第二十二条の三十第一項 (Article 22-30, paragraph (1)), art-22-30/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-16#art-22-30/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和八年法律第二号 leaves it, from a date not yet fixed (https://laws.e-gov.go.jp/law/325AC0000000226/20270618_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-026, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-026, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-018, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-019, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-020, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-021, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-021, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27