Changes on (Act No. 2 of 2026)
Where there is no longer a need to detain a recording medium that the competent tax collection official has seized after transferring, or causing to be transferred, an electronic or magnetic record pursuant to Article 22-8, if the person subject to the seizure differs from the owner, possessor or custodian of that recording medium, the official must deliver that recording medium to the person subject to the seizure, or permit that person to copy the electronic or magnetic record.
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the delivery or copying pursuant to the provisions of the preceding paragraph.
If no request is made for the delivery or copying under the provisions of paragraph (1) even after six months have elapsed since the day of the public notice under the provisions of paragraph (2) of the preceding Article as applied mutatis mutandis pursuant to the preceding paragraph, it is not required that the delivery be made or the copying be permitted.
Read this with the articles around it
electronic or magnetic recordmachine translation
「電磁的記録」
A record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing.
Defined inArticle 15-2, paragraph (9), item (ii)· applies only in this chapter
the competent tax collection officialmachine translation
「当該徴税吏員」
In Section 16 of Chapter 1, on investigating and dealing with tax offence cases (犯則事件), a tax collection official (徴税吏員) whom the head of the local government (地方団体の長) designates, setting the official's duties.
Defined inArticle 22-3, paragraph (1)· applies only in this section
ownermachine translation
「所有者」
In Article 702, paragraph 1 on city planning tax (都市計画税), the person who is treated as, or deemed to be, the owner of the land or house for fixed assets tax (固定資産税) under Article 343 (other than its paragraphs 3, 9 and 10).
Defined inArticle 702, paragraph (2)