# 地方税法 / Local Tax Act — 第二十二条の二十 (Article 22-20) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-22-20. 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: 第二十二条の二十 (Article 22-20)（臨検、捜索又は差押え等の夜間執行の制限） — address `art-22-20` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-22-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-22-20 - 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 caption: machine translation, not official art-22-20 · https://japanlaw.org/en/local-tax-act/art-22-20 · https://japanlaw.org/l/325AC0000000226/art-22-20 **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。 art-22-20/par-1 · https://japanlaw.org/en/local-tax-act/art-22-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-20/par-1 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. machine translation, not official **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。 art-22-20/par-2 · https://japanlaw.org/en/local-tax-act/art-22-20/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-20/par-2 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. machine translation, not official --- ## Cites - 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/art-22-7 · https://japanlaw.org/l/325AC0000000226/art-22-7 --- ## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-026, 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