# Article 22-21, paragraph (1), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-22-21/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 22-21, paragraph (1) (第二十二条の二十一第一項) 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 22-21, paragraph (1) (第二十二条の二十一第一項) — https://japanlaw.org/en/local-tax-act/art-22-21/par-1 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-22-21/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、この款の規定により質問、検査、領置、臨検、捜索、差押え又は記録命令付差押えをする間は、何人に対しても、許可を受けないでその場所に出入りすることを禁止することができる。

English (Machine translation, not official):

> While conducting questioning, examination, retention, inspection, search, seizure or seizure with a recording order pursuant to the provisions of this Subsection, the competent tax collection official may prohibit any person from entering or leaving the place without permission.

## 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、この款の規定により質問、検査、領置、臨検、捜索又は差押えをする間は、何人に対しても、許可を受けないでその場所に出入りすることを禁止することができる。

English (Machine translation, not official):

> While conducting questioning, examination, retention, inspection, search or seizure pursuant to the provisions of this Subsection, the competent tax collection official may prohibit any person from entering or leaving the place without permission.

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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)