# Article 22-4, paragraph (4), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-22-4/par-4. 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 22-4, paragraph (4) (第二十二条の四第四項) 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 22-4, paragraph (4) (第二十二条の四第四項) — https://japanlaw.org/en/local-tax-act/art-22-4/par-4 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-22-4/par-4)
- 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、第一項又は前項の許可状（第二十二条の十九第四項及び第五項を除き、以下この款において「許可状」という。）を請求する場合には、犯則事件が存在すると認められる資料を提供しなければならない。

English (Machine translation, not official):

> When requesting a warrant under paragraph (1) or the preceding paragraph (except in Article 22-19, paragraphs (4) and (5), hereinafter in this Subsection referred to as a "warrant"), the competent tax collection official must provide materials showing that a criminal tax case exists.

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

- State: Not yet in force
- Takes effect: 1 October 2027
- The amendment: Moved to paragraph (5) 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、第一項又は前項の許可状（第二十二条の十九第四項から第八項までを除き、以下この款において「許可状」という。）を請求する場合には、犯則事件が存在すると認められる資料を提供しなければならない。

English (Machine translation, not official):

> When requesting a warrant under paragraph (1) or the preceding paragraph (except in Article 22-19, paragraphs (4) through (8), hereinafter in this Subsection referred to as a "warrant"), the competent tax collection official must provide materials showing that a criminal tax case exists.

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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)