# Article 22-20, paragraph (2), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-22-20/par-2. 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 (2) (第二十二条の二十第二項) 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 (2) (第二十二条の二十第二項) — https://japanlaw.org/en/local-tax-act/art-22-20/par-2 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-22-20/par-2)
- 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、必要があると認めるときは、日没前に開始した臨検、捜索、差押え又は記録命令付差押えを、日没後まで継続することができる。

English (Machine translation, not official):

> When the competent tax collection official considers it necessary, the official may continue an inspection, search, seizure or seizure with a recording order commenced before sunset until after sunset.

## 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、必要があると認めるときは、日没前に開始した臨検、捜索又は差押えを、日没後まで継続することができる。

English (Machine translation, not official):

> When the competent tax collection official considers it necessary, the official may continue an inspection, search or seizure commenced before sunset until after sunset.

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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)