# 地方税法 / Local Tax Act — 第二十二条の三 (Article 22-3) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-22-3. 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. - 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: 第二十二条の三 (Article 22-3)（質問、検査又は領置等） — address `art-22-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-22-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-22-3 - 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. --- ### 第二十二条の三（質問、検査又は領置等） — Questioning, Examination, and Retention caption: machine translation, not official art-22-3 · https://japanlaw.org/ja/local-tax-act/art-22-3 · https://japanlaw.org/l/325AC0000000226/art-22-3 **第一項** 当該徴税吏員（地方団体の長がその職務を定めて指定する徴税吏員をいう。以下この節において同じ。）は、地方税に関する犯則事件（第二十二条の七を除き、以下この款において「犯則事件」という。）を調査するため必要があるときは、犯則嫌疑者若しくは参考人（以下この項及び次条第一項において「犯則嫌疑者等」という。）に対して出頭を求め、犯則嫌疑者等に対して質問し、犯則嫌疑者等が所持し、若しくは置き去つた物件を検査し、又は犯則嫌疑者等が任意に提出し、若しくは置き去つた物件を領置することができる。 art-22-3/par-1 · https://japanlaw.org/ja/local-tax-act/art-22-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-3/par-1 When necessary to investigate a criminal tax case concerning local taxes (except in Article 22-7, hereinafter in this Subsection referred to as a "criminal tax case"), the competent tax collection official (meaning a tax collection official whose duties are specified and who is designated by the head of a local government; the same applies hereinafter in this Section) may require a suspect or a witness (hereinafter in this paragraph and paragraph (1) of the following Article referred to as a "suspect, etc.") to appear, question the suspect, etc., examine articles possessed or left behind by the suspect, etc., or take into custody articles voluntarily submitted or left behind by the suspect, etc. machine translation, not official **第二項** 当該徴税吏員は、犯則事件の調査について、官公署又は公私の団体に照会して必要な事項の報告を求めることができる。 art-22-3/par-2 · https://japanlaw.org/ja/local-tax-act/art-22-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-3/par-2 The competent tax collection official may, in an investigation of a criminal tax case, make an inquiry to a government office or a public or private organization and request a report of necessary matters. machine translation, not official --- ## Cites - art-22-3/par-1: 第二十二条の七 → 地方税法 第二十二条の七 (Article 22-7), art-22-7 — https://japanlaw.org/ja/local-tax-act/art-22-7 · https://japanlaw.org/l/325AC0000000226/art-22-7 - art-22-3/par-1: この項 → 地方税法 第二十二条の三第一項 (Article 22-3, paragraph (1)), art-22-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-22-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-3/par-1 - art-22-3/par-1: 次条第一項 → 地方税法 第二十二条の四第一項 (Article 22-4, paragraph (1)), art-22-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-22-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-4/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 第二十二条の三第一項（質問、検査又は領置等） — https://japanlaw.org/ja/local-tax-act/art-22-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-3/par-1 --- ## 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-20261027T214204-018, 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