# 地方税法 / Local Tax Act — 第二十二条の九 (Article 22-9) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-22-9. 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: 第二十二条の九 (Article 22-9)（臨検、捜索又は差押え等に際しての必要な処分） — address `art-22-9` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-22-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-22-9 - 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. --- ### 第二十二条の九（臨検、捜索又は差押え等に際しての必要な処分） — Necessary Dispositions in Conducting Official Inspection, Search, Seizure, etc. caption: machine translation, not official art-22-9 · https://japanlaw.org/en/local-tax-act/art-22-9 · https://japanlaw.org/l/325AC0000000226/art-22-9 **第一項** 当該徴税吏員は、臨検、捜索、差押え又は記録命令付差押えをするため必要があるときは、錠をはずし、封を開き、その他必要な処分をすることができる。 art-22-9/par-1 · https://japanlaw.org/en/local-tax-act/art-22-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-9/par-1 If necessary for conducting an on-site inspection, search, seizure or seizure with a recording order, the competent tax collection official may unlock locks, open seals and take other necessary dispositions. machine translation, not official **第二項** 前項の処分は、領置物件、差押物件又は記録命令付差押物件についても、することができる。 art-22-9/par-2 · https://japanlaw.org/en/local-tax-act/art-22-9/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-9/par-2 The dispositions set forth in the preceding paragraph may also be carried out with regard to retained articles, seized articles or articles seized with a recording order. machine translation, not official --- ## Cites - art-22-9/par-2: 前項 → 地方税法 第二十二条の九第一項 (Article 22-9, paragraph (1)), art-22-9/par-1 — https://japanlaw.org/en/local-tax-act/art-22-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-9/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 第二十二条の九第二項（臨検、捜索又は差押え等に際しての必要な処分） — https://japanlaw.org/en/local-tax-act/art-22-9/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-9/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-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