Local Tax Act
Article 22-16, paragraph (1)
第二十二条の十六第一項
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
The competent tax collection official may, with their consent and obtaining a custody receipt, have the owner or possessor, or another person whom the competent tax collection official considers appropriate, keep retained articles, seized articles or articles seized with a recording order that are inconvenient to transport or keep.
当該徴税吏員は、運搬又は保管に不便な領置物件、差押物件又は記録命令付差押物件を、その所有者又は所持者その他当該徴税吏員が適当と認める者に、その承諾を得て、保管証を徴して保管させることができる。
The competent tax collection official may, with their consent and obtaining a custody receipt, have the owner or possessor, or another person whom the competent tax collection official considers appropriate, keep retained articles
, seized articles or articles seized with a recording orderor seized articles that are inconvenient to transport or keep.当該徴税吏員は、運搬又は保管に不便な領置物件
、差押物件又は記録命令付又は差押物件を、その所有者又は所持者その他当該徴税吏員が適当と認める者に、その承諾を得て、保管証を徴して保管させることができる。