# Article 22-17, paragraph (3), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-22-17/par-3. 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 (3) (第二十二条の十七第三項) 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 (3) (第二十二条の十七第三項) — https://japanlaw.org/en/local-tax-act/art-22-17/par-3 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-22-17/par-3)
- 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:

> 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。

English (Machine translation, not official):

> 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.

## 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:

> 前項の公告に係る領置物件、差押物件又は記録媒体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若しくは差押えをした又は電磁的記録提供命令により提出させた当該徴税吏員の所属する地方団体に帰属する。

English (Machine translation, not official):

> 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 recording media 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 or seizure of them, or had them submitted by an order to provide electronic or magnetic records, belongs.

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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)