# Article 22-24, paragraph (2), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-22-24/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 22-24, paragraph (2) (第二十二条の二十四第二項) 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 22-24, paragraph (2) (第二十二条の二十四第二項) — https://japanlaw.org/en/local-tax-act/art-22-24/par-2 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-22-24/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、この款の規定により検査又は領置をしたときは、その調書を作成し、これに署名押印しなければならない。

English (Machine translation, not official):

> When the competent tax collection official has conducted an inspection or retention under the provisions of this Subsection, the official must prepare a record thereof and sign and seal it.

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

- State: Not yet in force
- Takes effect: 1 October 2027
- The amendment: Moved to paragraph (3) and 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検査、領置又は電磁的記録提供命令をしたときは、その調書を作成し、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):

> When the competent tax collection official has conducted an inspection or retention, or issued an order to provide electronic or magnetic records, under the provisions of this Subsection, the official must prepare a record thereof and take 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)