# Article 22-6, paragraph (1), its wordings — Local Tax Act This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-22-6/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 22-6, paragraph (1) (第二十二条の六第一項) 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 22-6, paragraph (1) (第二十二条の六第一項) — https://japanlaw.org/en/local-tax-act/art-22-6/par-1 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-22-6/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、差押え又は記録命令付差押えをするため必要があるときは、電気通信を行うための設備を他人の通信の用に供する事業を営む者又は自己の業務のために不特定若しくは多数の者の通信を媒介することのできる電気通信を行うための設備を設置している者に対し、その業務上記録している電気通信の送信元、送信先、通信日時その他の通信履歴の電磁的記録のうち必要なものを特定し、三十日を超えない期間を定めて、これを消去しないよう、書面で求めることができる。この場合において、当該電磁的記録について差押え又は記録命令付差押えをする必要がないと認めるに至つたときは、当該求めを取り消さなければならない。 English (Machine translation, not official): > If necessary for conducting a seizure or a seizure with a recording order, the competent tax collection official may request in writing a person who operates a business of providing telecommunications facilities for the communications of others, or a person who has installed telecommunications facilities capable of mediating the communications of unspecified or many persons for the person's own business, to specify the necessary part of the electronic or magnetic records of communication history, such as the sender, the recipient and the date and time of telecommunications, that the person records in the course of that business, and not to erase them, specifying a period not exceeding 30 days. In this case, if the official has come to find that there is no need to conduct a seizure or a seizure with a recording order concerning those electronic or magnetic records, the official must withdraw the request. ## 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、差押えをし、又は電磁的記録提供命令により電磁的記録を提供させるため必要があるときは、電気通信を行うための設備を他人の通信の用に供する事業を営む者又は自己の業務のために不特定若しくは多数の者の通信を媒介することのできる電気通信を行うための設備を設置している者に対し、その業務上記録している電気通信の送信元、送信先、通信日時その他の通信履歴の電磁的記録のうち必要なものを特定し、三十日を超えない期間を定めて、これを消去しないよう、書面により又は電磁的記録により求めることができる。この場合において、当該求めに係る電磁的記録について差押えをし、又は電磁的記録提供命令により当該電磁的記録を提供させる必要がないと認めるに至つたときは、当該求めを取り消さなければならない。 English (Machine translation, not official): > If necessary for conducting a seizure or having electronic or magnetic records provided by an order to provide electronic or magnetic records, the competent tax collection official may request, in writing or by electronic or magnetic record, a person who operates a business of providing telecommunications facilities for the communications of others, or a person who has installed telecommunications facilities capable of mediating the communications of unspecified or many persons for the person's own business, to specify the necessary part of the electronic or magnetic records of communication history, such as the sender, the recipient and the date and time of telecommunications, that the person records in the course of that business, and not to erase them, specifying a period not exceeding 30 days. In this case, if the official has come to find that there is no need to conduct a seizure concerning the electronic or magnetic records pertaining to that request or to have those electronic or magnetic records provided by an order to provide electronic or magnetic records, the official must withdraw the request. --- ## 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)