当該職員は、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。
When it has become unnecessary to hold retained articles, seized articles or articles seized with a recording order, the relevant official must return them to the person who is to receive their return.
国税庁長官、国税局長又は税務署長は、前項の領置物件、差押物件又は記録命令付差押物件について、その返還を受けるべき者の住所若しくは居所がわからないため、又はその他の事由によりこれを還付することができない場合においては、その旨を公告しなければならない。
In the case where the Commissioner of the National Tax Agency, a regional commissioner or a district director cannot return the retained articles, seized articles or articles seized with a recording order referred to in the preceding paragraph because the domicile or residence of the person who is to receive their return is unknown, or for any other reason, they must give public notice to that effect.
前項の公告に係る領置物件、差押物件又は記録命令付差押物件について公告の日から六月を経過しても還付の請求がないときは、これらの物件は、国庫に帰属する。
If no request for the return of the retained articles, seized articles or articles seized with a recording order to which the public notice referred to in the preceding paragraph pertains has been made even after six months have elapsed from the date of the public notice, those articles belong to the National Treasury.