# Article 22-17, paragraph (1), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-22-17/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 22-17, paragraph (1) (第二十二条の十七第一項) 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 22-17, paragraph (1) (第二十二条の十七第一項) — https://japanlaw.org/en/local-tax-act/art-22-17/par-1 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-22-17/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。

English (Machine translation, not official):

> 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.

## 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、領置物件、差押物件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。第三項において同じ。）により提出させた記録媒体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。

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

> When there is no longer a need to detain retained articles, seized articles or recording media 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 same applies in paragraph (3)), the competent tax collection official must return them to the person entitled to receive their return.

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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)