Act on General Rules for National Taxes
Article 137, paragraph (2)
第百三十七条第二項
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
The disposition referred to in the preceding paragraph may also be carried out with respect to retained articles, seized articles or articles seized with a recording order.
前項の処分は、領置物件、差押物件又は記録命令付差押物件についても、することができる。
The disposition referred to in the preceding paragraph may also be carried out with respect to retained articles, seized articles or
articles seized with a recording orderrecording media submitted by an order to provide electronic or magnetic records (limited to one ordering provision by the method set forth in Article 132, paragraph (1), item (i), (a) (On-Site Inspection, Search, Seizure, etc.)).前項の処分は、領置物件、差押物件又は
記録命令付差押物件電磁的記録提供命令（第百三十二条第一項第一号イ（臨検、捜索又は差押え等）に掲げる方法による提供を命ずるものに限る。）により提出させた記録媒体についても、することができる。