When there is no longer a need to detain retained articles, seized articles or articles seized with a recording order, the competent tax collection official must return them to the person entitled to receive their return.
当該徴税吏員は、領置物件、差押物件又は記録命令付差押物件について留置の必要がなくなつたときは、その返還を受けるべき者にこれを還付しなければならない。
Where the head of a local government cannot return the retained articles, seized articles or articles seized with a recording order referred to in the preceding paragraph because the address or residence of the person entitled to receive their return is unknown, or for any other reason, the head must give public notice to that effect.
If no request for return is made even after six months have elapsed from the day of the public notice with regard to the retained articles, seized articles or articles seized with a recording order relating to the public notice under the preceding paragraph, those articles revert to the local government to which the competent tax collection official who effected the retention, seizure or seizure with a recording order of them belongs.
定義第二十二条の四第一項・この節の中だけ
電磁的記録を保管する者その他電磁的記録を利用する権限を有する者に命じて必要な電磁的記録を記録媒体に記録させ、又は印刷させた上、当該記録媒体を差し押さえること