# 地方税法 / Local Tax Act — 第二十二条の四 (Article 22-4)

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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: 第二十二条の四 (Article 22-4)（臨検、捜索又は差押え等） — address `art-22-4`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-22-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-22-4
- 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.

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### 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/art-22-4 · https://japanlaw.org/l/325AC0000000226/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/art-22-4/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-22-4/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-22-4/par-3 · https://japanlaw.org/l/325AC0000000226/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/art-22-4/par-4 · https://japanlaw.org/l/325AC0000000226/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/art-22-4/par-5 · https://japanlaw.org/l/325AC0000000226/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/art-22-4/par-6 · https://japanlaw.org/l/325AC0000000226/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/art-22-4/par-7 · https://japanlaw.org/l/325AC0000000226/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>

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## Cites
- 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/art-22-4/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-22-4/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-22-4/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-22-4/par-3 · https://japanlaw.org/l/325AC0000000226/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/art-22-19/par-4 · https://japanlaw.org/l/325AC0000000226/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/art-22-19/par-5 · https://japanlaw.org/l/325AC0000000226/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/art-22-4/par-4 · https://japanlaw.org/l/325AC0000000226/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/art-22-4/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-22-4/par-5 · https://japanlaw.org/l/325AC0000000226/art-22-4/par-5

## Cited by

10 provisions cite this one. No official source publishes this direction.

- 地方税法 第十六条の四第一項（保全差押え） — https://japanlaw.org/en/local-tax-act/art-16-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-4/par-1
- 地方税法 第二十二条の三第一項（質問、検査又は領置等） — https://japanlaw.org/en/local-tax-act/art-22-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-3/par-1
- 地方税法 第二十二条の四第三項（臨検、捜索又は差押え等） — https://japanlaw.org/en/local-tax-act/art-22-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-22-4/par-3
- 地方税法 第二十二条の四第四項（臨検、捜索又は差押え等） — https://japanlaw.org/en/local-tax-act/art-22-4/par-4 · https://japanlaw.org/l/325AC0000000226/art-22-4/par-4
- 地方税法 第二十二条の四第五項（臨検、捜索又は差押え等） — https://japanlaw.org/en/local-tax-act/art-22-4/par-5 · https://japanlaw.org/l/325AC0000000226/art-22-4/par-5
- 地方税法 第二十二条の四第六項（臨検、捜索又は差押え等） — https://japanlaw.org/en/local-tax-act/art-22-4/par-6 · https://japanlaw.org/l/325AC0000000226/art-22-4/par-6
- 地方税法 第二十二条の七第一項（現行犯事件の臨検、捜索又は差押え） — https://japanlaw.org/en/local-tax-act/art-22-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-7/par-1
- 地方税法 第二十二条の七第二項（現行犯事件の臨検、捜索又は差押え） — https://japanlaw.org/en/local-tax-act/art-22-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-7/par-2
- 地方税法 附則第二十一条第二項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-70/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-70/art-21/par-2
- 地方税法 附則第二十一条第四項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-70/art-21/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-70/art-21/par-4

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## 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-20261027T214204-018, 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