# Article 22-7, paragraph (1), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-22-7/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 22-7, paragraph (1) (第二十二条の七第一項) 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 22-7, paragraph (1) (第二十二条の七第一項) — https://japanlaw.org/en/local-tax-act/art-22-7/par-1 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-22-7/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、間接地方税（軽油引取税その他の政令で定める地方税をいう。以下この節において同じ。）に関する犯則事件について、現に犯則を行い、又は現に犯則を行い終わつた者がある場合において、その証拠となると認められるものを集取するため必要であつて、かつ、急速を要し、許可状の交付を受けることができないときは、その犯則の現場において第二十二条の四第一項の臨検、捜索又は差押えをすることができる。

English (Machine translation, not official):

> With regard to a criminal tax case concerning an indirect local tax (meaning the light oil delivery tax or any other local tax specified by Cabinet Order; the same applies hereinafter in this Section), if there is a person who is committing an offense or who has just finished committing an offense, and it is necessary to collect what is found to be evidence thereof and urgency is required so that a warrant cannot be obtained, the competent tax collection official may conduct the on-site inspection, search or seizure under Article 22-4, paragraph (1) at the scene of the offense.

## 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、間接地方税（軽油引取税その他の政令で定める地方税をいう。以下この節において同じ。）に関する犯則事件について、現に犯則を行い、又は現に犯則を行い終わつた者がある場合において、その証拠となると認められるものを集取するため必要であつて、かつ、急速を要し、許可状の発付を受けることができないときは、その犯則の現場において第二十二条の四第一項の臨検、捜索又は差押えをすることができる。

English (Machine translation, not official):

> With regard to a criminal tax case concerning an indirect local tax (meaning the light oil delivery tax or any other local tax specified by Cabinet Order; the same applies hereinafter in this Section), if there is a person who is committing an offense or who has just finished committing an offense, and it is necessary to collect what is found to be evidence thereof and urgency is required so that a warrant cannot be issued, the competent tax collection official may conduct the on-site inspection, search or seizure under Article 22-4, paragraph (1) at the scene of the offense.

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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)