National Tax Collection Act
Article 80, paragraph (4), item (i)
第八十条第四項第一号
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
Among cases falling under any item of paragraph (1) of the preceding Article or under paragraph (2), item (i) of that Article, cases arising from cancellation of a correction or any other reason attributable to the national government: the place where the property existed at the time of the seizure;
前条第一項各号又は同条第二項第一号の規定に該当する場合のうち、更正の取消その他国の責に帰すべき理由による場合 差押の時に存在した場所
Among cases falling under any item of paragraph (1) of the preceding Article or under paragraph (2), item (i) of that Article, cases arising from cancellation of a correction or any other reason attributable to the national government: the place where the property existed at the time of the seizure;
前条第一項各号又は同条第二項第一号の規定に該当する場合のうち、更正の取消しその他国の責めに帰すべき理由による場合 差押えの時に存在した場所