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Local Tax Act

Article 22-9, paragraph (2)

第二十二条の九第二項

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

    The dispositions set forth in the preceding paragraph may also be carried out with regard to retained articles, seized articles or articles seized with a recording order.

    前項の処分は、領置物件、差押物件又は記録命令付差押物件についても、することができる。

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

    The dispositions set forth in the preceding paragraph may also be carried out with regard to retained articles, seized articles or articles seized with a recording orderrecording media submitted pursuant to 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)).

    前項の処分は、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。)により提出させた記録媒体についても、することができる。

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