(Purpose) Article 1. This Law shall, for the operation of the Administrative Agreement under Article III of the Security Treaty between the United States of America and Japan, aim at the establishment of exceptions for official inspection, search or seizure under the Anti-National Tax Evasion Law (Law No.67 of 1900), or the Customs Law (Law No.61 of 1899).

(Definition) Article 2. The term "the United States armed forces" as used in this Law shall mean the land, sea or air armed forces of the United States of America disposed, in and about the territory of Japan, on the basis of the Security Treaty between the United States of America and Japan (hereinafter referred to as "Treaty" ). 2 The term "the facilities or areas used by the United States armed forces" as used in this Law shall mean the facilities and areas agreed by Japan to be used by the United States armed forces in order to carry out the purposes stated in Article 1 of the Treaty. 3 The term "members of the United States armed forces" as used in this Law shall mean the personnel on active duty belonging to the United States armed forces. 4 The term "civilian component" as used in this Law shall mean the civilian persons having nationality of the United States of America who are in the employ of, service with, or accompanying the United States armed forces, (excluding persons who ordinarily stay in Japan or persons who are ordinarily resident in the United States of America or the employees of the said persons or corporations established or organized under the laws of the United States of America whose presence in Japan is solely for the purpose of executing contracts with the Government of the United States of America for the benefit of the United States armed forces). 5 The term "dependents" as used in this Law shall means spouse and children under 21 of a member of the United States armed forces or civilian component;and parents and children over 21, if a member of the United States armed forces or civilian component bears over half their living expense.

(Exceptions to the Anti-National Tax Evasion Law, the Customs Law, Etc.) Article 3. Within facilities and areas used by the United States armed forces, the official inspection, search or seizure under the provisions of the Anti-National Tax Evasion Law or the Customs Law shall be made upon the approval of an authorized officer of the United States armed forces, or by an authorized officer of the United States armed forces at the request of the Director of the Tax Administration Agency, chief of tax administration bureau, chief of taxation office or chief of customs office. 2 Other than those provided for in the preceding paragraph, a tax collector or customs collector shall have a right of official inspection, search or seizure under the Anti-National Tax Evasion Law or the Customs Law with respect to any body or property of members of the United States armed forces, civilian component or their dependents. 3 The provisions of the preceding two paragraphs shall apply mutatis mutandis to official inspection, search or seizure made in accordance with the provisions of the Anti-National Tax Evasion Law or the Customs Law which apply mutatis mutandis in the Tobacco Monopoly Law (Law No.111 of 1949), the Alcohol Monopoly Law (Law No.32 of 1937), the Tonnage Dues Law (Law No.88 of 1899), the Bonded Warehouse Law (Law No.15 of 1897), the Local Tax Law (Law No.226 of 1950) and other laws.