Article 74-7 — Act on General Rules for National Taxes

1 article

Article 74-7Retention of Submitted Articles

第七十四条の七（提出物件の留置き）

When it is necessary for an examination of national tax, the relevant official of the National Tax Agency, etc. or of customs may retain articles submitted in that examination.

国税庁等又は税関の当該職員は、国税の調査について必要があるときは、当該調査において提出された物件を留め置くことができる。

Read this in its chapter

Cited by3

Defined terms2

National Tax Agency, etc.
国税庁等（こくぜいちょうとう）
The National Tax Agency (国税庁), a Regional Taxation Bureau (国税局) or a tax office (税務署), whose officials may question people and inspect records and other items in examinations of national taxes.
第一項
national tax
国税（こくぜい）
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
国が課する税のうち関税、とん税、特別とん税、森林環境税及び特別法人事業税以外のもの
一

This version

as amended by Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Civil Code, etc. (Act No. 46 of 2026)民法等の一部を改正する法律の施行に伴う関係法律の整備等に関する法律

Permanent link, independent of the slug:

/l/337AC0000000066/art-74-7

Search