# 地方税法 / Local Tax Act — 第二十二条の二十四 (Article 22-24) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-22-24. 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: 第二十二条の二十四 (Article 22-24)（調書の作成） — address `art-22-24` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-22-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-22-24 - 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. --- ### 第二十二条の二十四（調書の作成） — Preparation of Written Evidence caption: machine translation, not official art-22-24 · https://japanlaw.org/en/local-tax-act/art-22-24 · https://japanlaw.org/l/325AC0000000226/art-22-24 **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。 art-22-24/par-1 · https://japanlaw.org/en/local-tax-act/art-22-24/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-24/par-1 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. machine translation, not official **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。 art-22-24/par-2 · https://japanlaw.org/en/local-tax-act/art-22-24/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-24/par-2 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. machine translation, not official **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。 art-22-24/par-3 · https://japanlaw.org/en/local-tax-act/art-22-24/par-3 · https://japanlaw.org/l/325AC0000000226/art-22-24/par-3 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. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 第二十二条の三十第二項（検察官への引継ぎ） — https://japanlaw.org/en/local-tax-act/art-22-30/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-30/par-2 --- ## 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-20261027T214204-020, 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