Local Tax Act
Article 22-17, paragraph (1)
第二十二条の十七第一項
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
When there is no longer a need to detain retained articles, seized articles or articles seized with a recording order, the competent tax collection official must return them to the person entitled to receive their return.
当該徴税吏員は、領置物件、差押物件又は記録命令付差押物件について留置の必要がなくなつたときは、その返還を受けるべき者にこれを還付しなければならない。
When there is no longer a need to detain retained articles, seized articles or
articles seized with a recording orderrecording media submitted by an order to provide electronic or magnetic records (limited to one that orders provision by the method listed in Article 22-4, paragraph (1), item (i), (a); the same applies in paragraph (3)), the competent tax collection official must return them to the person entitled to receive their return.当該徴税吏員は、領置物件、差押物件又は
記録命令付差押物件電磁的記録提供命令（第二十二条の四第一項第一号イに掲げる方法による提供を命ずるものに限る。第三項において同じ。）により提出させた記録媒体について留置の必要がなくなつたときは、その返還を受けるべき者にこれを還付しなければならない。