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Local Tax Act

Article 22-30, paragraph (4)

第二十二条の三十第四項

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 retained articles, seized articles or articles seized with a recording order have been transferred under the provisions of the preceding two paragraphs, those articles are deemed to have been seized by a public prosecutor under the provisions of the Code of Criminal Procedure.

    前二項の規定により領置物件、差押物件又は記録命令付差押物件が引き継がれたときは、当該物件は、刑事訴訟法の規定により検察官によつて押収されたものとみなす。

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

    If 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)) have been transferred under the provisions of the preceding two paragraphs, those articles are deemed to have been seized by a public prosecutor under the provisions of the Code of Criminal Procedure.

    前二項の規定により領置物件、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。)により提出させた記録媒体が引き継がれたときは、当該物件は、刑事訴訟法の規定により検察官によつて押収されたものとみなす。

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