Act on General Rules for National Taxes
Article 144, paragraph (1)
第百四十四条第一項
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
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。
Retained articles
, seized articles or articles seized with a recording orderor seized articles 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又は差押物件は、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。