# 地方税法 / Local Tax Act — 第二十二条の五 (Article 22-5)

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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: 第二十二条の五 (Article 22-5)（通信事務を取り扱う者に対する差押え） — address `art-22-5`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-22-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-22-5
- 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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### 第二十二条の五（通信事務を取り扱う者に対する差押え） — Seizure from Persons Handling Communications Services
<sup>caption: machine translation, not official</sup>
<sup>art-22-5 · https://japanlaw.org/ja/local-tax-act/art-22-5 · https://japanlaw.org/l/325AC0000000226/art-22-5</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、許可状の交付を受けて、犯則嫌疑者から発し、又は犯則嫌疑者に対して発した郵便物、信書便物又は電信についての書類で法令の規定に基づき通信事務を取り扱う者が保管し、又は所持するものを差し押さえることができる。
    <sup>art-22-5/par-1 · https://japanlaw.org/ja/local-tax-act/art-22-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-5/par-1</sup>
    If necessary for investigating a criminal tax case, the competent tax collection official may, upon receiving a warrant, seize documents concerning postal items, items of correspondence delivery or telegrams sent by a suspect or sent to a suspect, which are kept or held by a person handling communications services under the provisions of laws and regulations.
    <sup>machine translation, not official</sup>

    **第二項**  当該徴税吏員は、前項の規定に該当しない郵便物、信書便物又は電信についての書類で法令の規定に基づき通信事務を取り扱う者が保管し、又は所持するものについては、犯則事件に関係があると認めるに足りる状況があるものに限り、許可状の交付を受けて、これを差し押さえることができる。
    <sup>art-22-5/par-2 · https://japanlaw.org/ja/local-tax-act/art-22-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-5/par-2</sup>
    The competent tax collection official may, upon receiving a warrant, seize documents concerning postal items, items of correspondence delivery or telegrams that do not fall under the provisions of the preceding paragraph and that are kept or held by a person handling communications services under the provisions of laws and regulations, only where there are circumstances sufficient to find that they are related to a criminal tax case.
    <sup>machine translation, not official</sup>

    **第三項**  当該徴税吏員は、前二項の規定による処分をした場合には、その旨を発信人又は受信人に通知しなければならない。ただし、通知により犯則事件の調査が妨げられるおそれがある場合は、この限りでない。
    <sup>art-22-5/par-3 · https://japanlaw.org/ja/local-tax-act/art-22-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-22-5/par-3</sup>
    If the competent tax collection official has taken a disposition under the provisions of the preceding two paragraphs, the official must notify the sender or recipient to that effect; provided, however, that this does not apply if there is a risk that the notification would impede the investigation of a criminal tax case.
    <sup>machine translation, not official</sup>

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## Cites
- art-22-5/par-2: 前項 → 地方税法 第二十二条の五第一項 (Article 22-5, paragraph (1)), art-22-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-22-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-5/par-1
- art-22-5/par-3: 前二項 → 地方税法 第二十二条の五第一項 (Article 22-5, paragraph (1)), art-22-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-22-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-5/par-1
- art-22-5/par-3: 前二項 → 地方税法 第二十二条の五第二項 (Article 22-5, paragraph (2)), art-22-5/par-2 — https://japanlaw.org/ja/local-tax-act/art-22-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-5/par-2

## Cited by

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

- 地方税法 第二十条第四項（書類の送達） — https://japanlaw.org/ja/local-tax-act/art-20/par-4 · https://japanlaw.org/l/325AC0000000226/art-20/par-4
- 地方税法 第二十二条の五第二項（通信事務を取り扱う者に対する差押え） — https://japanlaw.org/ja/local-tax-act/art-22-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-5/par-2
- 地方税法 第二十二条の五第三項（通信事務を取り扱う者に対する差押え） — https://japanlaw.org/ja/local-tax-act/art-22-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-22-5/par-3
- 地方税法 附則第二十一条第四項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4111-70/art-21/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-70/art-21/par-4

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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-20261027T214204-019, 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