# Article 22-9, paragraph (2), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-22-9/par-2. 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 22-9, paragraph (2) (第二十二条の九第二項) 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 22-9, paragraph (2) (第二十二条の九第二項) — https://japanlaw.org/en/local-tax-act/art-22-9/par-2 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-22-9/par-2)
- 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:

> 前項の処分は、領置物件、差押物件又は記録命令付差押物件についても、することができる。

English (Machine translation, not official):

> The dispositions set forth in the preceding paragraph may also be carried out with regard to retained articles, seized articles or articles seized with a recording order.

## 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:

> 前項の処分は、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。）により提出させた記録媒体についても、することができる。

English (Machine translation, not official):

> The dispositions set forth in the preceding paragraph may also be carried out with regard to retained articles, seized articles or recording media submitted pursuant to 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)).

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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)