If a foreign state requests assistance in the enforcement of a final and binding decision on confiscation or the collection of equivalent value, or in the freezing of assets related to confiscation or the collection of equivalent value in connection with a criminal case in that foreign state (limited to cases where the act constituting the alleged offence would also constitute an offence under Article 21, paragraph (1), (2), (4) (excluding item (iv)), (5), or (6), had it been committed in Japan), assistance may be provided unless the relevant case falls under any of the following items:
it would be considered impossible to impose a punishment under Japanese laws and regulations if the act constituting the offence for which assistance is requested (meaning an offence alleged to have been committed in the request for assistance; the same applies in this paragraph below) had been committed in Japan;
共助犯罪（共助の要請において犯されたとされている犯罪をいう。以下この項において同じ。）に係る行為が日本国内において行われたとした場合において、日本国の法令によればこれについて刑罰を科すことができないと認められるとき。
when the offence for which assistance is requested is pending before a Japanese court, or when a final and binding judgment has been issued on the case by a Japanese court;
共助犯罪に係る事件が日本国の裁判所に係属するとき、又はその事件について日本国の裁判所において確定判決を経たとき。
in cases where assistance is required for the enforcement of a final and binding decision on confiscation, or for assistance in the freezing of assets related to confiscation, the assets subject to the request are not to be subjected to a judicial decision on confiscation in connection with the offence for which assistance is requested, nor are they to be eligible for the direct freezing of assets in connection with that offence under Japanese laws and regulations, had the act constituting the offence for which assistance is requested been committed in Japan;
没収の確定裁判の執行の共助又は没収のための保全の共助については、共助犯罪に係る行為が日本国内において行われたとした場合において、要請に係る財産が日本国の法令によれば共助犯罪について没収の裁判をし、又は没収保全をすることができる財産に当たるものでないとき。
in cases where assistance is required for the enforcement of a final and binding decision on the collection of equivalent value, or for assistance in the freezing of assets related to the collection of equivalent value, if the act constituting the offence for which assistance is required is one for which a judicial decision on the collection of equivalent value could not be issued, or the collection of equivalent value could not be conducted, under Japanese laws and regulations, had the act been committed in Japan;
追徴の確定裁判の執行の共助又は追徴のための保全の共助については、共助犯罪に係る行為が日本国内において行われたとした場合において、日本国の法令によれば共助犯罪について追徴の裁判をし、又は追徴保全をすることができる場合に当たるものでないとき。
in cases where assistance is required for the enforcement of a final and binding decision on confiscation, a person that is believed to have assets related to the request, or that holds superficies, a mortgage, or any other rights on those assets, or in cases where assistance is required for the enforcement of a final and binding decision on the collection of equivalent value, a person subject to the judicial decision that was unable to claim their rights in the proceedings due to grounds not attributable to them; or
没収の確定裁判の執行の共助については要請に係る財産を有し又はその財産の上に地上権、抵当権その他の権利を有すると思料するに足りる相当な理由のある者が、追徴の確定裁判の執行の共助については当該裁判を受けた者が、自己の責めに帰することのできない理由により、当該裁判に係る手続において自己の権利を主張することができなかったと認められるとき。
in cases where assistance is required for the freezing of assets related to confiscation or the collection of equivalent value, except in requests based on a judicial decision on the freezing of assets related to confiscation or the collection of equivalent value rendered by a court or judge of a requesting country, or except in requests made after the final and binding decision on confiscation or the collection of equivalent value, there is no probable cause to suspect that the act constituting the offence for which assistance is requested has been committed, or it is considered that there would be no grounds under Article 35, paragraph (1), or paragraph (1) of the preceding Article, had the act been committed in Japan.
In providing assistance for the enforcement of a final and binding decision on confiscation regarding assets encumbered by superficies, a mortgage, or any other rights, those rights must be affirmed as continuing to exist if Japanese laws and regulations require this when the assets are confiscated.
地上権、抵当権その他の権利がその上に存在する財産に係る没収の確定裁判の執行の共助をするに際し、日本国の法令により当該財産を没収するとすれば当該権利を存続させるべき場合に当たるときは、これを存続させるものとする。