Article 22-17Return, etc. of Retained Articles, etc.

①When 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.

③If 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.