# 地方税法 / Local Tax Act — 第二十二条の二十七 (Article 22-27) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-22-27. 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: 第二十二条の二十七 (Article 22-27)（間接地方税に関する犯則事件についての報告等） — address `art-22-27` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-22-27 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-22-27 - 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 caption: machine translation, not official art-22-27 · https://japanlaw.org/en/local-tax-act/art-22-27 · https://japanlaw.org/l/325AC0000000226/art-22-27 **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。 art-22-27/par-1 · https://japanlaw.org/en/local-tax-act/art-22-27/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-27/par-1 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: machine translation, not official **一** 犯則嫌疑者の居所が明らかでないとき。 art-22-27/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-22-27/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-22-27/par-1/item-1 when the residence of the suspect is unknown; machine translation, not official **二** 犯則嫌疑者が逃走するおそれがあるとき。 art-22-27/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-22-27/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-22-27/par-1/item-2 when the suspect is likely to flee; or machine translation, not official **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。 art-22-27/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-22-27/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-22-27/par-1/item-3 when there is a risk that anything found to serve as evidence will be destroyed. 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一項（検察官への引継ぎ） — https://japanlaw.org/en/local-tax-act/art-22-30/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-30/par-1 --- ## 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-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