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Local Tax Act

Article 22-17, paragraph (3)

第二十二条の十七第三項

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

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  1. In force today

    If no request for return is made even after six months have elapsed from the day of the public notice with regard to the retained articles, seized articles or articles seized with a recording order relating to the public notice under the preceding paragraph, those articles revert to the local government to which the competent tax collection official who effected the retention, seizure or seizure with a recording order of them belongs.

    前項の公告に係る領置物件、差押物件又は記録命令付差押物件について公告の日から六月を経過しても還付の請求がないときは、これらの物件は、これらの物件を領置、差押え又は記録命令付差押えをした当該徴税吏員の所属する地方団体に帰属する。

  2. Not yet in force Act No. 2 of 2026 Reworded

    If no request for return is made even after six months have elapsed from the day of the public notice with regard to the retained articles, seized articles or articles seized with a recording ordermedia relating to the public notice under the preceding paragraph, those articles revert to the local government to which the competent tax collection official who effected the retention, or seizure or seizure with a recording order of themof them, or had them submitted by an order to provide electronic or magnetic records, belongs.

    前項の公告に係る領置物件、差押物件又は記録命令付差押物件媒体について公告の日から六月を経過しても還付の請求がないときは、これらの物件は、これらの物件を領置、差押え又は記録命令付差押えをし若しくは差押えをした又は電磁的記録提供命令により提出させた当該徴税吏員の所属する地方団体に帰属する。

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