Changes on (Act No. 12 of 2026)
Retained articles, seized articles or articles seized with a recording order that are inconvenient to transport or keep may be placed in the custody of their owner or possessor or any other person whom the relevant official finds appropriate, with that person's consent and by obtaining a custody receipt from that person.
運搬又は保管に不便な領置物件、差押物件又は記録命令付差押物件は、その所有者又は所持者その他当該職員が適当と認める者に、その承諾を得て、保管証を徴して保管させることができる。
The Commissioner of the National Tax Agency, a regional commissioner or a district director may, when retained articles or seized articles have rotted or deteriorated, or are likely to rot or deteriorate, sell them at public auction after giving public notice and deposit the proceeds, as prescribed by Cabinet Order.
国税庁長官、国税局長又は税務署長は、領置物件又は差押物件が腐敗し、若しくは変質したとき、又は腐敗若しくは変質のおそれがあるときは、政令で定めるところにより、公告した後これを公売に付し、その代金を供託することができる。
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relevant officialmachine translation
「当該職員」
From Article 131 to Article 152 and in Article 155, an official of the National Tax Agency (国税庁), a Regional Taxation Bureau (国税局) or a tax office (税務署) who investigates criminal cases concerning national taxes (犯則事件).
Short name set inArticle 131, paragraph (1)· applies only in this provision and in Articles 131 to 152 and 155
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.
Commissioner of the National Tax Agency
国税庁長官
The head of the National Tax Agency (国税庁), the agency within the Ministry of Finance that assesses and collects national taxes (Act for Establishment of the Ministry of Finance, Articles 18 and 19). The Commissioner issues circulars (通達) setting out how the tax laws are read, and the National Tax Tribunal must tell the Commissioner beforehand when it will decide a case on a different reading (Act on General Rules for National Taxes, Article 99, paragraph (1)). An objection to a decision the Commissioner made is a request for review to the Commissioner (Article 75, paragraph (1), item (ii)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.
regional commissioner
国税局長
The head of a regional taxation bureau (国税局), the National Tax Agency's regional office, which oversees the tax offices of its region (Act for Establishment of the Ministry of Finance, Articles 23 and 24). Collection can be taken over from a district director (Act on General Rules for National Taxes, Article 43, paragraph (3)), and a person who objects to what a regional commissioner has decided can ask the commissioner to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 23, 24 and Act on General Rules for National Taxes, Arts. 43, 75 as a reference.