# 地方税法 / Local Tax Act — 第二十二条の三十 (Article 22-30)
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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: 第二十二条の三十 (Article 22-30)（検察官への引継ぎ） — address `art-22-30`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-22-30
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-22-30
- 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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### 第二十二条の三十（検察官への引継ぎ） — Transfer to a Public Prosecutor
caption: machine translation, not official
art-22-30 · https://japanlaw.org/ja/local-tax-act/art-22-30 · https://japanlaw.org/l/325AC0000000226/art-22-30
**第一項** 間接地方税に関する犯則事件は、第二十二条の二十七ただし書の規定による当該徴税吏員の告発又は第二十二条の二十八第二項若しくは前条の規定による地方団体の長の告発を待つて論ずる。
art-22-30/par-1 · https://japanlaw.org/ja/local-tax-act/art-22-30/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-30/par-1
A criminal tax case concerning an indirect local tax may be prosecuted only upon an accusation filed by the competent tax collection official under the proviso to Article 22-27, or an accusation filed by the head of a local government under Article 22-28, paragraph (2) or the preceding Article.
machine translation, not official
**第二項** 第二十二条の二十六の規定による告発又は前項の告発は、書面をもつて行い、第二十二条の二十四各項に規定する調書を添付し、領置物件、差押物件又は記録命令付差押物件があるときは、これを領置目録、差押目録又は記録命令付差押目録とともに検察官に引き継がなければならない。
art-22-30/par-2 · https://japanlaw.org/ja/local-tax-act/art-22-30/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-30/par-2
An accusation under the provisions of Article 22-26 or the accusation referred to in the preceding paragraph must be made in writing, with the records prescribed in the paragraphs of Article 22-24 attached, and, if there are retained articles, seized articles or articles seized with a recording order, they must be transferred to a public prosecutor together with the inventory of retained articles, the inventory of seized articles or the inventory of articles seized with a recording order.
machine translation, not official
**第三項** 前項の領置物件、差押物件又は記録命令付差押物件が第二十二条の十六第一項の規定による保管に係るものである場合には、同項の保管証をもつて引き継ぐとともに、その旨を同項の規定により当該物件を保管させた者に通知しなければならない。
art-22-30/par-3 · https://japanlaw.org/ja/local-tax-act/art-22-30/par-3 · https://japanlaw.org/l/325AC0000000226/art-22-30/par-3
If the retained articles, seized articles or articles seized with a recording order referred to in the preceding paragraph are in custody under the provisions of Article 22-16, paragraph (1), they must be transferred together with the custody certificate referred to in that paragraph, and notice to that effect must be given to the person who was made to keep those articles under the provisions of that paragraph.
machine translation, not official
**第四項** 前二項の規定により領置物件、差押物件又は記録命令付差押物件が引き継がれたときは、当該物件は、刑事訴訟法の規定により検察官によつて押収されたものとみなす。
art-22-30/par-4 · https://japanlaw.org/ja/local-tax-act/art-22-30/par-4 · https://japanlaw.org/l/325AC0000000226/art-22-30/par-4
If retained articles, seized articles or articles seized with a recording order have been transferred under the provisions of the preceding two paragraphs, those articles are deemed to have been seized by a public prosecutor under the provisions of the Code of Criminal Procedure.
machine translation, not official
**第五項** 第一項の告発は、取り消すことができない。
art-22-30/par-5 · https://japanlaw.org/ja/local-tax-act/art-22-30/par-5 · https://japanlaw.org/l/325AC0000000226/art-22-30/par-5
The accusation referred to in paragraph (1) may not be withdrawn.
machine translation, not official
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## Cites
- art-22-30/par-1: 第二十二条の二十七 → 地方税法 第二十二条の二十七 (Article 22-27), art-22-27 — https://japanlaw.org/ja/local-tax-act/art-22-27 · https://japanlaw.org/l/325AC0000000226/art-22-27
- art-22-30/par-1: 第二十二条の二十八第二項 → 地方税法 第二十二条の二十八第二項 (Article 22-28, paragraph (2)), art-22-28/par-2 — https://japanlaw.org/ja/local-tax-act/art-22-28/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-28/par-2
- art-22-30/par-1: 前条 → 地方税法 第二十二条の二十九 (Article 22-29), art-22-29 — https://japanlaw.org/ja/local-tax-act/art-22-29 · https://japanlaw.org/l/325AC0000000226/art-22-29
- art-22-30/par-2: 第二十二条の二十六 → 地方税法 第二十二条の二十六 (Article 22-26), art-22-26 — https://japanlaw.org/ja/local-tax-act/art-22-26 · https://japanlaw.org/l/325AC0000000226/art-22-26
- art-22-30/par-2: 前項 → 地方税法 第二十二条の三十第一項 (Article 22-30, paragraph (1)), art-22-30/par-1 — https://japanlaw.org/ja/local-tax-act/art-22-30/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-30/par-1
- art-22-30/par-2: 第二十二条の二十四 → 地方税法 第二十二条の二十四 (Article 22-24), art-22-24 — https://japanlaw.org/ja/local-tax-act/art-22-24 · https://japanlaw.org/l/325AC0000000226/art-22-24
- art-22-30/par-3: 前項 → 地方税法 第二十二条の三十第二項 (Article 22-30, paragraph (2)), art-22-30/par-2 — https://japanlaw.org/ja/local-tax-act/art-22-30/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-30/par-2
- art-22-30/par-3: 第二十二条の十六第一項 → 地方税法 第二十二条の十六第一項 (Article 22-16, paragraph (1)), art-22-16/par-1 — https://japanlaw.org/ja/local-tax-act/art-22-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-16/par-1
- art-22-30/par-4: 前二項 → 地方税法 第二十二条の三十第二項 (Article 22-30, paragraph (2)), art-22-30/par-2 — https://japanlaw.org/ja/local-tax-act/art-22-30/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-30/par-2
- art-22-30/par-4: 前二項 → 地方税法 第二十二条の三十第三項 (Article 22-30, paragraph (3)), art-22-30/par-3 — https://japanlaw.org/ja/local-tax-act/art-22-30/par-3 · https://japanlaw.org/l/325AC0000000226/art-22-30/par-3
- art-22-30/par-5: 第一項 → 地方税法 第二十二条の三十第一項 (Article 22-30, paragraph (1)), art-22-30/par-1 — https://japanlaw.org/ja/local-tax-act/art-22-30/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-30/par-1
## Cited by
4 provisions cite this one. No official source publishes this direction.
- 地方税法 第二十二条の三十第二項（検察官への引継ぎ） — https://japanlaw.org/ja/local-tax-act/art-22-30/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-30/par-2
- 地方税法 第二十二条の三十第三項（検察官への引継ぎ） — https://japanlaw.org/ja/local-tax-act/art-22-30/par-3 · https://japanlaw.org/l/325AC0000000226/art-22-30/par-3
- 地方税法 第二十二条の三十第四項（検察官への引継ぎ） — https://japanlaw.org/ja/local-tax-act/art-22-30/par-4 · https://japanlaw.org/l/325AC0000000226/art-22-30/par-4
- 地方税法 第二十二条の三十第五項（検察官への引継ぎ） — https://japanlaw.org/ja/local-tax-act/art-22-30/par-5 · https://japanlaw.org/l/325AC0000000226/art-22-30/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-20261027T214204-020, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-021, 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