# 地方税法 / Local Tax Act — 第二十二条の六 (Article 22-6) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-22-6. 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: 第二十二条の六 (Article 22-6)（通信履歴の電磁的記録の保全要請） — address `art-22-6` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-22-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-22-6 - 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. --- ### 第二十二条の六（通信履歴の電磁的記録の保全要請） — Request for Preservation of Electronic or Magnetic Records of Communication History caption: machine translation, not official art-22-6 · https://japanlaw.org/ja/local-tax-act/art-22-6 · https://japanlaw.org/l/325AC0000000226/art-22-6 **第一項** 当該徴税吏員は、差押え又は記録命令付差押えをするため必要があるときは、電気通信を行うための設備を他人の通信の用に供する事業を営む者又は自己の業務のために不特定若しくは多数の者の通信を媒介することのできる電気通信を行うための設備を設置している者に対し、その業務上記録している電気通信の送信元、送信先、通信日時その他の通信履歴の電磁的記録のうち必要なものを特定し、三十日を超えない期間を定めて、これを消去しないよう、書面で求めることができる。この場合において、当該電磁的記録について差押え又は記録命令付差押えをする必要がないと認めるに至つたときは、当該求めを取り消さなければならない。 art-22-6/par-1 · https://japanlaw.org/ja/local-tax-act/art-22-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-6/par-1 If necessary for conducting a seizure or a seizure with a recording order, the competent tax collection official may request in writing a person who operates a business of providing telecommunications facilities for the communications of others, or a person who has installed telecommunications facilities capable of mediating the communications of unspecified or many persons for the person's own business, to specify the necessary part of the electronic or magnetic records of communication history, such as the sender, the recipient and the date and time of telecommunications, that the person records in the course of that business, and not to erase them, specifying a period not exceeding 30 days. In this case, if the official has come to find that there is no need to conduct a seizure or a seizure with a recording order concerning those electronic or magnetic records, the official must withdraw the request. machine translation, not official **第二項** 当該徴税吏員は、前項の規定により消去しないよう求める期間については、特に必要があるときは、三十日を超えない範囲内で延長することができる。ただし、消去しないよう求める期間は、通じて六十日を超えることができない。 art-22-6/par-2 · https://japanlaw.org/ja/local-tax-act/art-22-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-6/par-2 The competent tax collection official may, if especially necessary, extend the period for which a request not to erase has been made under the provisions of the preceding paragraph, within a range not exceeding 30 days; provided, however, that the period for which a request not to erase is made may not exceed 60 days in total. machine translation, not official **第三項** 当該徴税吏員は、第一項の規定による求めを行う場合において、必要があるときは、みだりに当該求めに関する事項を漏らさないよう求めることができる。 art-22-6/par-3 · https://japanlaw.org/ja/local-tax-act/art-22-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-22-6/par-3 When making a request under the provisions of paragraph (1), the competent tax collection official may, if necessary, request that matters relating to the request not be disclosed without good reason. machine translation, not official --- ## Cites - art-22-6/par-2: 前項 → 地方税法 第二十二条の六第一項 (Article 22-6, paragraph (1)), art-22-6/par-1 — https://japanlaw.org/ja/local-tax-act/art-22-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-6/par-1 - art-22-6/par-3: 第一項 → 地方税法 第二十二条の六第一項 (Article 22-6, paragraph (1)), art-22-6/par-1 — https://japanlaw.org/ja/local-tax-act/art-22-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-6/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第二十二条の六第二項（通信履歴の電磁的記録の保全要請） — https://japanlaw.org/ja/local-tax-act/art-22-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-6/par-2 - 地方税法 第二十二条の六第三項（通信履歴の電磁的記録の保全要請） — https://japanlaw.org/ja/local-tax-act/art-22-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-22-6/par-3 --- ## 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