# Article 22-4, paragraph (7), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-22-4/par-7. 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 (7) (第二十二条の四第七項) 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 (7) (第二十二条の四第七項) — https://japanlaw.org/en/local-tax-act/art-22-4/par-7 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-22-4/par-7)
- 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、許可状をその所属する地方団体の他の当該徴税吏員に交付して、臨検、捜索、差押え又は記録命令付差押えをさせることができる。

English (Machine translation, not official):

> The competent tax collection official may deliver a warrant to another competent tax collection official of the local government to which the official belongs and have that official conduct the official inspection, search, seizure or seizure with a recording order.

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

- State: Not yet in force
- Takes effect: 1 October 2027
- The amendment: Moved to paragraph (12) 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、許可状をその所属する地方団体の他の当該徴税吏員に提供して、臨検、捜索、差押え又は電磁的記録提供命令をさせることができる。

English (Machine translation, not official):

> The competent tax collection official may provide a warrant to another competent tax collection official of the local government to which the official belongs and have that official conduct the official inspection, search or seizure, or issue an order to provide electronic or magnetic records.

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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)