# 地方税法 / Local Tax Act — 第二十二条の十四 (Article 22-14) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-22-14. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第二十二条の十四 (Article 22-14)（所有者等の立会い） — address `art-22-14` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-22-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-22-14 - Every provision below carries its address and both URLs 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. --- ### 第二十二条の十四（所有者等の立会い） — Attendance of the Owner, etc. caption: machine translation, not official art-22-14 · https://japanlaw.org/en/local-tax-act/art-22-14 · https://japanlaw.org/l/325AC0000000226/art-22-14 **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。 art-22-14/par-1 · https://japanlaw.org/en/local-tax-act/art-22-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-14/par-1 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. machine translation, not official **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。 art-22-14/par-2 · https://japanlaw.org/en/local-tax-act/art-22-14/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-14/par-2 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. machine translation, not official **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。 art-22-14/par-3 · https://japanlaw.org/en/local-tax-act/art-22-14/par-3 · https://japanlaw.org/l/325AC0000000226/art-22-14/par-3 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. machine translation, not official **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。 art-22-14/par-4 · https://japanlaw.org/en/local-tax-act/art-22-14/par-4 · https://japanlaw.org/l/325AC0000000226/art-22-14/par-4 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. machine translation, not official --- ## Cites - 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/art-22-14/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-22-7 · https://japanlaw.org/l/325AC0000000226/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/art-22-14/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-22-14/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-14/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第二十二条の十四第二項（所有者等の立会い） — https://japanlaw.org/en/local-tax-act/art-22-14/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-14/par-2 - 地方税法 第二十二条の十四第三項（所有者等の立会い） — https://japanlaw.org/en/local-tax-act/art-22-14/par-3 · https://japanlaw.org/l/325AC0000000226/art-22-14/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_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 — Machine translation, batch local-tax-act-20261027T214204-019, 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