# 地方税法 / Local Tax Act — 第二十二条の十八 (Article 22-18) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-22-18. 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: 第二十二条の十八 (Article 22-18)（移転した上で差し押さえた記録媒体の交付等） — address `art-22-18` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-22-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-22-18 - 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. --- ### 第二十二条の十八（移転した上で差し押さえた記録媒体の交付等） — Delivery, etc. of Recording Media Seized After Transfer caption: machine translation, not official art-22-18 · https://japanlaw.org/en/local-tax-act/art-22-18 · https://japanlaw.org/l/325AC0000000226/art-22-18 **第一項** 当該徴税吏員は、第二十二条の八の規定により電磁的記録を移転し、又は移転させた上差し押さえた記録媒体について留置の必要がなくなつた場合において、差押えを受けた者と当該記録媒体の所有者、所持者又は保管者とが異なるときは、当該差押えを受けた者に対し、当該記録媒体を交付し、又は当該電磁的記録の複写を許さなければならない。 art-22-18/par-1 · https://japanlaw.org/en/local-tax-act/art-22-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-18/par-1 Where there is no longer a need to detain a recording medium that the competent tax collection official has seized after transferring, or causing to be transferred, an electronic or magnetic record pursuant to Article 22-8, if the person subject to the seizure differs from the owner, possessor or custodian of that recording medium, the official must deliver that recording medium to the person subject to the seizure, or permit that person to copy the electronic or magnetic record. machine translation, not official **第二項** 前条第二項の規定は、前項の規定による交付又は複写について準用する。 art-22-18/par-2 · https://japanlaw.org/en/local-tax-act/art-22-18/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-18/par-2 The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the delivery or copying pursuant to the provisions of the preceding paragraph. machine translation, not official **第三項** 前項において準用する前条第二項の規定による公告の日から六月を経過しても第一項の規定による交付又は複写の請求がないときは、その交付をし、又は複写をさせることを要しない。 art-22-18/par-3 · https://japanlaw.org/en/local-tax-act/art-22-18/par-3 · https://japanlaw.org/l/325AC0000000226/art-22-18/par-3 If no request is made for the delivery or copying under the provisions of paragraph (1) even after six months have elapsed since the day of the public notice under the provisions of paragraph (2) of the preceding Article as applied mutatis mutandis pursuant to the preceding paragraph, it is not required that the delivery be made or the copying be permitted. machine translation, not official --- ## Cites - art-22-18/par-1: 第二十二条の八 → 地方税法 第二十二条の八 (Article 22-8), art-22-8 — https://japanlaw.org/en/local-tax-act/art-22-8 · https://japanlaw.org/l/325AC0000000226/art-22-8 - art-22-18/par-2: 前条第二項 → 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 - art-22-18/par-2: 前項 → 地方税法 第二十二条の十八第一項 (Article 22-18, paragraph (1)), art-22-18/par-1 — https://japanlaw.org/en/local-tax-act/art-22-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-18/par-1 - art-22-18/par-3: 前項 → 地方税法 第二十二条の十八第二項 (Article 22-18, paragraph (2)), art-22-18/par-2 — https://japanlaw.org/en/local-tax-act/art-22-18/par-2 · https://japanlaw.org/l/325AC0000000226/art-22-18/par-2 - art-22-18/par-3: 前条第二項 → 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 - art-22-18/par-3: 第一項 → 地方税法 第二十二条の十八第一項 (Article 22-18, paragraph (1)), art-22-18/par-1 — https://japanlaw.org/en/local-tax-act/art-22-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-22-18/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 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