# Article 22-20, paragraph (1), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-22-20/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 22-20, paragraph (1) (第二十二条の二十第一項) 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 22-20, paragraph (1) (第二十二条の二十第一項) — https://japanlaw.org/en/local-tax-act/art-22-20/par-1 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-22-20/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、許可状に夜間でも執行することができる旨の記載がなければ、日没から日出までの間には、臨検、捜索、差押え又は記録命令付差押えをしてはならない。ただし、第二十二条の七の規定により処分をする場合及び軽油引取税その他の政令で定める地方税について夜間でも公衆が出入りすることができる場所でその公開した時間内にこれらの処分をする場合は、この限りでない。

English (Machine translation, not official):

> The competent tax collection official must not carry out an inspection, search, seizure or seizure with a recording order between sunset and sunrise unless the warrant states that execution is permitted even at night. However, this does not apply where a disposition is made under Article 22-7, or where, with regard to light oil delivery tax or any other local tax specified by Cabinet Order, these dispositions are made at night at a place that the public may enter and leave even at night, during the hours it is open to the public.

## 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、許可状に夜間でも執行することができる旨の記載又は記録がなければ、日没から日出までの間には、臨検、捜索又は差押えをしてはならない。ただし、第二十二条の七の規定により処分をする場合及び軽油引取税その他の政令で定める地方税（第三項ただし書において「軽油引取税等」という。）について夜間でも公衆が出入りすることができる場所でその公開した時間内にこれらの処分をする場合は、この限りでない。

English (Machine translation, not official):

> The competent tax collection official must not carry out an inspection, search or seizure between sunset and sunrise unless the warrant states or records that execution is permitted even at night. However, this does not apply where a disposition is made under Article 22-7, or where, with regard to light oil delivery tax or any other local tax specified by Cabinet Order (referred to as "light oil delivery tax, etc." in the proviso to paragraph (3)), these dispositions are made at night at a place that the public may enter and leave even at night, during the hours it is open to the public.

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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)