# 地方税法 / Local Tax Act — 第二十二条の十九 (Article 22-19)

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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第二十二条の十九 (Article 22-19)（鑑定等の嘱託） — address `art-22-19`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-22-19
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-22-19
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第二十二条の十九（鑑定等の嘱託） — Commissioning of Expert Examinations, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-22-19 · https://japanlaw.org/ja/local-tax-act/art-22-19 · https://japanlaw.org/l/325AC0000000226/art-22-19</sup>

    **第一項**  当該徴税吏員は、犯則事件を調査するため必要があるときは、学識経験を有する者に領置物件、差押物件若しくは記録命令付差押物件についての鑑定を嘱託し、又は通訳若しくは翻訳を嘱託することができる。
    <sup>art-22-19/par-1 · https://japanlaw.org/ja/local-tax-act/art-22-19/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-19/par-1</sup>
    When necessary for investigating a criminal tax case, the competent tax collection official may commission a person with knowledge and experience to conduct an expert examination of retained articles, seized articles or articles seized with a recording order, or commission interpretation or translation.
    <sup>machine translation, not official</sup>

    **第二項**  前項の規定による鑑定の嘱託を受けた者（第四項及び第五項において「鑑定人」という。）は、前項の当該徴税吏員の所属する地方団体の事務所の所在地を管轄する地方裁判所又は簡易裁判所の裁判官の許可を受けて、当該鑑定に係る物件を破壊することができる。
    <sup>art-22-19/par-2 · https://japanlaw.org/ja/local-tax-act/art-22-19/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-19/par-2</sup>
    A person commissioned to conduct an expert examination under the preceding paragraph (referred to as an "expert" in paragraphs (4) and (5)) may, with the permission of a judge of the district court or summary court having jurisdiction over the location of the office of the local government to which the competent tax collection official referred to in the preceding paragraph belongs, destroy the article relating to that examination.
    <sup>machine translation, not official</sup>

    **第三項**  前項の許可の請求は、当該徴税吏員がしなければならない。
    <sup>art-22-19/par-3 · https://japanlaw.org/ja/local-tax-act/art-22-19/par-3 · https://japanlaw.org/l/325AC0000000226/art-22-19/par-3</sup>
    The request for permission under the preceding paragraph must be made by the competent tax collection official.
    <sup>machine translation, not official</sup>

    **第四項**  地方裁判所又は簡易裁判所の裁判官は、前項の請求があつた場合において、当該請求を相当と認めるときは、犯則嫌疑者の氏名（法人については、名称）、罪名、破壊すべき物件及び鑑定人の氏名並びに請求者の官職氏名、有効期間、その期間経過後は執行に着手することができずこれを返還しなければならない旨、交付の年月日及び裁判所名を記載し、自己の記名押印した許可状を当該徴税吏員に交付しなければならない。
    <sup>art-22-19/par-4 · https://japanlaw.org/ja/local-tax-act/art-22-19/par-4 · https://japanlaw.org/l/325AC0000000226/art-22-19/par-4</sup>
    When a request under the preceding paragraph has been made, if a judge of the district court or summary court finds the request appropriate, the judge must deliver to the competent tax collection official a warrant stating the name of the suspect (for a corporation, its name), the name of the offense, the article to be destroyed, the name of the expert, the official title and name of the requester, the validity period, a statement that execution may not be commenced after that period has elapsed and the warrant must be returned, the date of issuance and the name of the court, and bearing the judge's name and seal.
    <sup>machine translation, not official</sup>

    **第五項**  鑑定人は、第二項の処分を受ける者に前項の許可状を示さなければならない。
    <sup>art-22-19/par-5 · https://japanlaw.org/ja/local-tax-act/art-22-19/par-5 · https://japanlaw.org/l/325AC0000000226/art-22-19/par-5</sup>
    The expert must show the warrant set forth in the preceding paragraph to the person subject to the disposition set forth in paragraph (2).
    <sup>machine translation, not official</sup>

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## Cites
- art-22-19/par-2: 前項 → 地方税法 第二十二条の十九第一項 (Article 22-19, paragraph (1)), art-22-19/par-1 — https://japanlaw.org/ja/local-tax-act/art-22-19/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-19/par-1
- art-22-19/par-2: 第四項 → 地方税法 第二十二条の十九第四項 (Article 22-19, paragraph (4)), art-22-19/par-4 — https://japanlaw.org/ja/local-tax-act/art-22-19/par-4 · https://japanlaw.org/l/325AC0000000226/art-22-19/par-4
- art-22-19/par-2: 第五項 → 地方税法 第二十二条の十九第五項 (Article 22-19, paragraph (5)), art-22-19/par-5 — https://japanlaw.org/ja/local-tax-act/art-22-19/par-5 · https://japanlaw.org/l/325AC0000000226/art-22-19/par-5
- art-22-19/par-3: 前項 → 地方税法 第二十二条の十九第二項 (Article 22-19, paragraph (2)), art-22-19/par-2 — https://japanlaw.org/ja/local-tax-act/art-22-19/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-19/par-2
- art-22-19/par-4: 前項 → 地方税法 第二十二条の十九第三項 (Article 22-19, paragraph (3)), art-22-19/par-3 — https://japanlaw.org/ja/local-tax-act/art-22-19/par-3 · https://japanlaw.org/l/325AC0000000226/art-22-19/par-3
- art-22-19/par-5: 第二項 → 地方税法 第二十二条の十九第二項 (Article 22-19, paragraph (2)), art-22-19/par-2 — https://japanlaw.org/ja/local-tax-act/art-22-19/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-19/par-2
- art-22-19/par-5: 前項 → 地方税法 第二十二条の十九第四項 (Article 22-19, paragraph (4)), art-22-19/par-4 — https://japanlaw.org/ja/local-tax-act/art-22-19/par-4 · https://japanlaw.org/l/325AC0000000226/art-22-19/par-4

## Cited by

5 provisions cite this one. No official source publishes this direction.

- 地方税法 第二十二条の四第四項（臨検、捜索又は差押え等） — https://japanlaw.org/ja/local-tax-act/art-22-4/par-4 · https://japanlaw.org/l/325AC0000000226/art-22-4/par-4
- 地方税法 第二十二条の十九第二項（鑑定等の嘱託） — https://japanlaw.org/ja/local-tax-act/art-22-19/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-19/par-2
- 地方税法 第二十二条の十九第三項（鑑定等の嘱託） — https://japanlaw.org/ja/local-tax-act/art-22-19/par-3 · https://japanlaw.org/l/325AC0000000226/art-22-19/par-3
- 地方税法 第二十二条の十九第四項（鑑定等の嘱託） — https://japanlaw.org/ja/local-tax-act/art-22-19/par-4 · https://japanlaw.org/l/325AC0000000226/art-22-19/par-4
- 地方税法 第二十二条の十九第五項（鑑定等の嘱託） — https://japanlaw.org/ja/local-tax-act/art-22-19/par-5 · https://japanlaw.org/l/325AC0000000226/art-22-19/par-5

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-026, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-026, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27