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National Tax Collection Act

Article 80, paragraph (4), item (ii)

第八十条第四項第二号

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

How the changes are shown

Underlined: words the amendment adds. A bar: where it removes words.Underlined: words the amendment adds. Struck through: the words it removes.Underlined: words the amendment adds. Struck through: the words it removes.

  1. In force today

    Other cases: the place where the property exists at the time the seizure is released.

    その他の場合 差押を解除した時に存在する場所

  2. Not yet in force Act No. 12 of 2026 Reworded

    Other cases: the place where the property exists at the time the seizure is released.

    その他の場合 差押えを解除した時に存在する場所

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