# Article 22-15, paragraph (1), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-22-15/par-1. 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.

How the wording of Article 22-15, paragraph (1) (第二十二条の十五第一項) changed with each amendment, and how it will change.

- Law: Local Tax Act (地方税法) — https://japanlaw.org/en/local-tax-act
- Provision: Article 22-15, paragraph (1) (第二十二条の十五第一項) — https://japanlaw.org/en/local-tax-act/art-22-15/par-1 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-22-15/par-1)
- The law's amendments: https://japanlaw.org/en/local-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 2 of 2026

- State: In force

Japanese:

> 当該徴税吏員は、領置、差押え又は記録命令付差押えをしたときは、その目録を作成し、領置物件、差押物件若しくは記録命令付差押物件の所有者、所持者若しくは保管者（第二十二条の八の規定による処分を受けた者を含む。）又はこれらの者に代わるべき者にその謄本を交付しなければならない。

English (Machine translation, not official):

> When the competent tax collection official has effected retention, seizure or seizure with a recording order, the official must prepare an inventory thereof and deliver a copy to the owner, possessor or custodian (including a person who has been subject to a disposition under Article 22-8) of the retained articles, seized articles or articles seized with a recording order, or to a person who is to act in their stead.

## 2. 1 October 2027 — Act No. 2 of 2026

- State: Not yet in force
- Takes effect: 1 October 2027
- The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002

Japanese:

> 当該徴税吏員は、領置若しくは差押えをしたとき又は電磁的記録提供命令（第二十二条の四第一項第一号イに掲げる方法による提供を命ずるものに限る。）により記録媒体を提出させたときは、書面又は電磁的記録をもつてその目録を作成し、領置物件若しくは差押物件の所有者、所持者若しくは保管者（第二十二条の八の規定による処分を受けた者を含む。）若しくは当該電磁的記録提供命令を受けた者又はこれらの者に代わるべき者に提供しなければならない。

English (Machine translation, corrected on review, not official):

> When the competent tax collection official has effected retention or seizure, or has had a recording medium submitted by an order to provide electronic or magnetic records (limited to one that orders provision by the method listed in Article 22-4, paragraph (1), item (i), (a)), the official must prepare an inventory thereof in writing or as an electronic or magnetic record and provide it to the owner, possessor or custodian (including a person who has been subject to a disposition under Article 22-8) of the retained articles or seized articles, to the person who received that order to provide electronic or magnetic records, or to a person who is to act in their stead.

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/487)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270618_508AC0000000002)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20271001_508AC0000000002)