# Article 22-5, paragraph (2), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-22-5/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 22-5, paragraph (2) (第二十二条の五第二項) 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 22-5, paragraph (2) (第二十二条の五第二項) — https://japanlaw.org/en/local-tax-act/art-22-5/par-2 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-22-5/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、前項の規定に該当しない郵便物、信書便物又は電信についての書類で法令の規定に基づき通信事務を取り扱う者が保管し、又は所持するものについては、犯則事件に関係があると認めるに足りる状況があるものに限り、許可状の交付を受けて、これを差し押さえることができる。

English (Machine translation, not official):

> The competent tax collection official may, upon receiving a warrant, seize documents concerning postal items, items of correspondence delivery or telegrams that do not fall under the provisions of the preceding paragraph and that are kept or held by a person handling communications services under the provisions of laws and regulations, only where there are circumstances sufficient to find that they are related to a criminal tax case.

## 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、前項の規定に該当しない郵便物、信書便物又は電信についての書類で法令の規定に基づき通信事務を取り扱う者が保管し、又は所持するものについては、犯則事件に関係があると認めるに足りる状況があるものに限り、許可状の発付を受けて、これを差し押さえることができる。

English (Machine translation, not official):

> The competent tax collection official may, upon being issued a warrant, seize documents concerning postal items, items of correspondence delivery or telegrams that do not fall under the provisions of the preceding paragraph and that are kept or held by a person handling communications services under the provisions of laws and regulations, only where there are circumstances sufficient to find that they are related to a criminal tax case.

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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)