Act on General Rules for National Taxes
Article 146, paragraph (1)
第百四十六条第一項
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
In the case where it has become unnecessary to hold a recording medium that was seized after the relevant official transferred, or had a person transfer, an electronic or magnetic record pursuant to the provisions of Article 136 (Disposition in Lieu of Seizure of a Recording Medium Containing an Electronic or Magnetic Record), if the person subject to the seizure and the owner, possessor or custodian of that recording medium are different persons, the relevant official must deliver that recording medium to the person subject to the seizure or allow that person to copy that electronic or magnetic record.
当該職員は、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）の規定により電磁的記録を移転し、又は移転させた上差し押さえた記録媒体について留置の必要がなくなつた場合において、差押えを受けた者と当該記録媒体の所有者、所持者又は保管者とが異なるときは、当該差押えを受けた者に対し、当該記録媒体を交付し、又は当該電磁的記録の複写を許さなければならない。
In the case where it has become unnecessary to hold a recording medium
that was seized after the relevant official transferred, or had a person transfer, an electronic or magnetic record pursuant to the provisions of Article 136 (Disposition in Lieu of Seizure of a Recording Medium Containing an Electronic or Magnetic Record), if the person subject to the seizureset forth in one of the following items, if the person specified in that item and the owner, possessor or custodian of that recording medium are different persons, the relevant official must deliver that recording medium to the personsubject to the seizurespecified in that item or allow that person to copy that electronic or magnetic record.:当該職員は、
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）の規定により電磁的記録を移転し、又は移転させた上差し押さえた記録次の各号に掲げる記録媒体について留置の必要がなくなつた場合において、差押えを受けた当該各号に定める者と当該記録媒体の所有者、所持者又は保管者とが異なるときは、当該差押えを受けた各号に定める者に対し、当該記録媒体を交付し、又は当該電磁的記録の複写を許さなければならない。