National Tax Collection Act
Article 80, paragraph (2)
第八十条第二項
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
In force today
When a collection official has released the seizure of property listed in the following items, the official must carry out the procedures listed in the relevant item; provided, however, that the removal prescribed in item (i) may be carried out by the delinquent taxpayer or by a third party in possession of the property.
徴収職員は、次の各号に掲げる財産の差押を解除したときは、当該各号に掲げる手続をしなければならない。ただし、第一号に規定する除去は、滞納者又はその財産を占有する第三者に行わせることができる。
When a collection official has released the seizure of property listed in the following items, the official must carry out the procedures
listedprescribed in the relevant item; provided, however, that the removal prescribed in item (i) may be carried out by the delinquent taxpayer or by a third party in possession of the property.徴収職員は、次の各号に掲げる財産の差押えを解除したときは、当該各号に
掲げ定める手続をしなければならない。ただし、第一号に規定する除去は、滞納者又はその財産を占有する第三者に行わせることができる。