# 地方税法 / Local Tax Act — 第二十二条の七 (Article 22-7) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-22-7. 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: 第二十二条の七 (Article 22-7)（現行犯事件の臨検、捜索又は差押え） — address `art-22-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-22-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-22-7 - 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. --- ### 第二十二条の七（現行犯事件の臨検、捜索又は差押え） — On-Site Inspection, Search, or Seizure in Flagrant Offense Cases caption: machine translation, not official art-22-7 · https://japanlaw.org/en/local-tax-act/art-22-7 · https://japanlaw.org/l/325AC0000000226/art-22-7 **第一項** 当該徴税吏員は、間接地方税（軽油引取税その他の政令で定める地方税をいう。以下この節において同じ。）に関する犯則事件について、現に犯則を行い、又は現に犯則を行い終わつた者がある場合において、その証拠となると認められるものを集取するため必要であつて、かつ、急速を要し、許可状の交付を受けることができないときは、その犯則の現場において第二十二条の四第一項の臨検、捜索又は差押えをすることができる。 art-22-7/par-1 · https://japanlaw.org/en/local-tax-act/art-22-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-7/par-1 With regard to a criminal tax case concerning an indirect local tax (meaning the light oil delivery tax or any other local tax specified by Cabinet Order; the same applies hereinafter in this Section), if there is a person who is committing an offense or who has just finished committing an offense, and it is necessary to collect what is found to be evidence thereof and urgency is required so that a warrant cannot be obtained, the competent tax collection official may conduct the on-site inspection, search or seizure under Article 22-4, paragraph (1) at the scene of the offense. machine translation, not official **第二項** 当該徴税吏員は、間接地方税に関する犯則事件について、現に犯則に供した物件若しくは犯則により得た物件を所持し、又は顕著な犯則の跡があつて犯則を行つてから間がないと明らかに認められる者がある場合において、その証拠となると認められるものを集取するため必要であつて、かつ、急速を要し、許可状の交付を受けることができないときは、その者の所持する物件に対して第二十二条の四第一項の臨検、捜索又は差押えをすることができる。 art-22-7/par-2 · https://japanlaw.org/en/local-tax-act/art-22-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-7/par-2 With regard to a criminal tax case concerning an indirect local tax, if there is a person who possesses an article used in an offense or an article obtained through an offense, or who is clearly found to have committed an offense a short time before because of conspicuous traces of the offense, and it is necessary to collect what is found to be evidence thereof and urgency is required so that a warrant cannot be obtained, the competent tax collection official may conduct the on-site inspection, search or seizure under Article 22-4, paragraph (1) with regard to the articles possessed by that person. machine translation, not official --- ## Cites - art-22-7/par-1: 第二十二条の四第一項 → 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-22-7/par-2: 第二十二条の四第一項 → 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 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 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 - 地方税法 第二十二条の二十第一項（臨検、捜索又は差押え等の夜間執行の制限） — https://japanlaw.org/en/local-tax-act/art-22-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-20/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-20261027T214204-019, 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