# Article 22-16, paragraph (1), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-22-16/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 22-16, paragraph (1) (第二十二条の十六第一項) 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 22-16, paragraph (1) (第二十二条の十六第一項) — https://japanlaw.org/en/local-tax-act/art-22-16/par-1 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-22-16/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、運搬又は保管に不便な領置物件、差押物件又は記録命令付差押物件を、その所有者又は所持者その他当該徴税吏員が適当と認める者に、その承諾を得て、保管証を徴して保管させることができる。

English (Machine translation, not official):

> The competent tax collection official may, with their consent and obtaining a custody receipt, have the owner or possessor, or another person whom the competent tax collection official considers appropriate, keep retained articles, seized articles or articles seized with a recording order that are inconvenient to transport or keep.

## 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、運搬又は保管に不便な領置物件又は差押物件を、その所有者又は所持者その他当該徴税吏員が適当と認める者に、その承諾を得て、保管証を徴して保管させることができる。

English (Machine translation, not official):

> The competent tax collection official may, with their consent and obtaining a custody receipt, have the owner or possessor, or another person whom the competent tax collection official considers appropriate, keep retained articles or seized articles that are inconvenient to transport or keep.

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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)