Act on General Rules for National Taxes
Article 159, paragraph (3)
第百五十九条第三項
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 the retained articles, seized articles or articles seized with a recording order referred to in the preceding paragraph are in custody under the provisions of Article 144, paragraph (1) (Handling of Retained Articles, etc.), they must be transferred by means of the custody receipt referred to in that paragraph, and the person in whose custody the articles were placed pursuant to the provisions of that paragraph must be notified to that effect.
前項の領置物件、差押物件又は記録命令付差押物件が第百四十四条第一項（領置物件等の処置）の規定による保管に係るものである場合においては、同項の保管証をもつて引き継ぐとともに、その旨を同項の規定により当該物件を保管させた者に通知しなければならない。
In the case where the retained articles
, seized articles or articles seized with a recording orderor seized articles referred to in the preceding paragraph are in custody under the provisions of Article 144, paragraph (1) (Handling of Retained Articles, etc.), they must be transferred by means of the custody receipt referred to in that paragraph, and the person in whose custody the articles were placed pursuant to the provisions of that paragraph must be notified to that effect.前項の領置物件
、差押物件又は記録命令付又は差押物件が第百四十四条第一項（領置物件等の処置）の規定による保管に係るものである場合においては、同項の保管証をもつて引き継ぐとともに、その旨を同項の規定により当該物件を保管させた者に通知しなければならない。