# 地方税法 / Local Tax Act — 第二十二条の三十一 (Article 22-31)

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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: 第二十二条の三十一 (Article 22-31)（犯則の心証を得ない場合の通知等） — address `art-22-31`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-22-31
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-22-31
- 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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### 第二十二条の三十一（犯則の心証を得ない場合の通知等） — Notice, etc. When Not Convinced That an Offense Has Been Committed
<sup>caption: machine translation, not official</sup>
<sup>art-22-31 · https://japanlaw.org/ja/local-tax-act/art-22-31 · https://japanlaw.org/l/325AC0000000226/art-22-31</sup>

    **第一項**  地方団体の長は、間接地方税に関する犯則事件を調査し、犯則の心証を得ない場合には、その旨を犯則嫌疑者に通知しなければならない。この場合において、物件の領置、差押え又は記録命令付差押えがあるときは、その解除を命じなければならない。
    <sup>art-22-31/par-1 · https://japanlaw.org/ja/local-tax-act/art-22-31/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-31/par-1</sup>
    If the head of a local government has investigated a criminal tax case concerning an indirect local tax and is not convinced that an offense has been committed, the head must notify the suspect to that effect. In this case, if articles have been retained or seized, or a seizure with a recording order has been made, the head must order its release.
    <sup>machine translation, not official</sup>

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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-20261027T214204-021, 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-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