# Article 22-11, paragraph (1), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-22-11/par-1. 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.

How the wording of Article 22-11, paragraph (1) (第二十二条の十一第一項) changed with each amendment, and how it will change.

- Law: Local Tax Act (地方税法) — https://japanlaw.org/en/local-tax-act
- Provision: Article 22-11, paragraph (1) (第二十二条の十一第一項) — https://japanlaw.org/en/local-tax-act/art-22-11/par-1 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-22-11/par-1)
- The law's amendments: https://japanlaw.org/en/local-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 2 of 2026

- State: In force

Japanese:

> 当該徴税吏員は、臨検、捜索、差押え又は記録命令付差押えの許可状を、これらの処分を受ける者に提示しなければならない。

English (Machine translation, not official):

> The competent tax collection official must present the warrant for the on-site inspection, search, seizure or seizure with a recording order to the person subject to those dispositions.

## 2. 1 October 2027 — Act No. 2 of 2026

- State: Not yet in force
- Takes effect: 1 October 2027
- The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002

Japanese:

> 当該徴税吏員は、臨検、捜索、差押え又は電磁的記録提供命令を受ける者に対し、これらの処分に係る許可状について、次の各号に掲げる場合の区分に応じ、当該各号に定める措置をとらなければならない。

English (Machine translation, not official):

> The competent tax collection official must, toward a person subject to an on-site inspection, search, seizure or order to provide electronic or magnetic records, take, with respect to the warrant for those dispositions, the measure specified in each of the following items in accordance with the classification of cases listed in those items:

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/487)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270618_508AC0000000002)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20271001_508AC0000000002)