# 地方税法 / Local Tax Act — 第二十二条の十七 (Article 22-17) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-22-17. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第二十二条の十七 (Article 22-17)（領置物件等の還付等） — address `art-22-17` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-22-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-22-17 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第二十二条の十七（領置物件等の還付等） — Return, etc. of Retained Articles, etc. caption: machine translation, not official art-22-17 · https://japanlaw.org/en/local-tax-act/art-22-17 · https://japanlaw.org/l/325AC0000000226/art-22-17 **第一項** 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。 art-22-17/par-1 · https://japanlaw.org/en/local-tax-act/art-22-17/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-17/par-1 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. machine translation, not official **第二項** 地方団体の長は、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は、その旨を公告しなければならない。 art-22-17/par-2 · https://japanlaw.org/en/local-tax-act/art-22-17/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-17/par-2 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. machine translation, not official **第三項** 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、これらの物件を領置、差押え又は記録命令付差押えをした当該徴税吏員の所属する地方団体に帰属する。 art-22-17/par-3 · https://japanlaw.org/en/local-tax-act/art-22-17/par-3 · https://japanlaw.org/l/325AC0000000226/art-22-17/par-3 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. machine translation, not official --- ## Cites - art-22-17/par-2: 前項 → 地方税法 第二十二条の十七第一項 (Article 22-17, paragraph (1)), art-22-17/par-1 — https://japanlaw.org/en/local-tax-act/art-22-17/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-17/par-1 - art-22-17/par-3: 前項 → 地方税法 第二十二条の十七第二項 (Article 22-17, paragraph (2)), art-22-17/par-2 — https://japanlaw.org/en/local-tax-act/art-22-17/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-17/par-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 第二十二条の十七第二項（領置物件等の還付等） — https://japanlaw.org/en/local-tax-act/art-22-17/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-17/par-2 - 地方税法 第二十二条の十七第三項（領置物件等の還付等） — https://japanlaw.org/en/local-tax-act/art-22-17/par-3 · https://japanlaw.org/l/325AC0000000226/art-22-17/par-3 - 地方税法 第二十二条の十八第二項（移転した上で差し押さえた記録媒体の交付等） — https://japanlaw.org/en/local-tax-act/art-22-18/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-18/par-2 - 地方税法 第二十二条の十八第三項（移転した上で差し押さえた記録媒体の交付等） — https://japanlaw.org/en/local-tax-act/art-22-18/par-3 · https://japanlaw.org/l/325AC0000000226/art-22-18/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-026, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27