Local Tax Act
Article 22-18, paragraph (1)
第二十二条の十八第一項
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
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.
当該徴税吏員は、第二十二条の八の規定により電磁的記録を移転し、又は移転させた上差し押さえた記録媒体について留置の必要がなくなつた場合において、差押えを受けた者と当該記録媒体の所有者、所持者又は保管者とが異なるときは、当該差押えを受けた者に対し、当該記録媒体を交付し、又は当該電磁的記録の複写を許さなければならない。
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 seizurelisted in the following items, if the person specified in the relevant item differs from the owner, possessor or custodian of that recording medium, the competent tax collection official must deliver that recording medium to the personsubject to the seizurespecified in the relevant item, or permit that person to copy the electronic or magnetic record.:当該徴税吏員は、
第二十二条の八の規定により電磁的記録を移転し、又は移転させた上差し押さえた次の各号に掲げる記録媒体について留置の必要がなくなつた場合において、差押えを受けた当該各号に定める者と当該記録媒体の所有者、所持者又は保管者とが異なるときは、当該差押えを受けた各号に定める者に対し、当該記録媒体を交付し、又は当該電磁的記録の複写を許さなければならない。