Act on General Rules for National Taxes
Article 143, paragraph (1)
第百四十三条第一項
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
When the relevant official has carried out a retention, seizure or seizure with a recording order, the official must prepare an inventory thereof and deliver a transcript of it to the owner, possessor or custodian of the retained articles, seized articles or articles seized with a recording order (including a person who has been subject to a disposition pursuant to the provisions of Article 136 (Disposition in Lieu of Seizure of a Recording Medium Containing an Electronic or Magnetic Record)) or to a person who is to act in their place.
当該職員は、領置、差押え又は記録命令付差押えをしたときは、その目録を作成し、領置物件、差押物件若しくは記録命令付差押物件の所有者、所持者若しくは保管者（第百三十六条（電磁的記録に係る記録媒体の差押えに代わる処分）の規定による処分を受けた者を含む。）又はこれらの者に代わるべき者にその謄本を交付しなければならない。
When the relevant official has carried out a retention
, seizure or seizure with a recording order, the official must prepare an inventory thereof and deliver a transcript ofor seizure, or has had recording 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.)), the official must prepare an inventory thereof in writing or as an electronic or magnetic record and provide it to the owner, possessor or custodian of the retained articles, seized articles or articles seized with a recording orderor seized articles (including a person who has been subject to a disposition pursuant to the provisions of Article 136 (Disposition in Lieu of Seizure of a Recording Medium Containing an Electronic or Magnetic Record))or to, the person who received that order to provide electronic or magnetic records, or a person who is to act in their place.当該職員は、領置
、差押え又は記録命令付差押えをしたときは、その目録を作成し、領置物件、差押物件若しくは記録命令付若しくは差押えをしたとき又は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。）により記録媒体を提出させたときは、書面又は電磁的記録をもつてその目録を作成し、領置物件若しくは差押物件の所有者、所持者若しくは保管者（第百三十六条（電磁的記録に係る記録媒体の差押えに代わる処分）の規定による処分を受けた者を含む。）若しくは当該電磁的記録提供命令を受けた者又はこれらの者に代わるべき者にその謄本を交付提供しなければならない。