# 国税徴収法 / National Tax Collection Act — 第百四十一条の二 (Article 141-2) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-141-2. 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. - Law: 国税徴収法 (National Tax Collection Act), 昭和三十四年法律第百四十七号 - English title "National Tax Collection Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第百四十一条の二 (Article 141-2)（提出物件の留置き） — address `art-141-2` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-141-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-141-2 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第百四十一条の二（提出物件の留置き） — Retention of Submitted Articles caption: machine translation, not official art-141-2 · https://japanlaw.org/en/national-tax-collection-act/art-141-2 · https://japanlaw.org/l/334AC0000000147/art-141-2 **第一項** 徴収職員は、滞納処分に関する調査について必要があるときは、当該調査において提出された物件を留め置くことができる。 art-141-2/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-141-2/par-1 · https://japanlaw.org/l/334AC0000000147/art-141-2/par-1 When it is necessary for an investigation concerning a delinquent tax collection procedure, a collection official may retain articles submitted in that investigation. machine translation, not official ## Cited by 4 provisions cite this one. No official source publishes this direction. - 健康保険法 第二百四条第一項第十七号（機構への厚生労働大臣の権限に係る事務の委任） — https://japanlaw.org/en/health-insurance-act/art-204/par-1/item-17 · https://japanlaw.org/l/211AC0000000070/art-204/par-1/item-17 - 厚生年金保険法 第百条の四第一項第三十一号（機構への厚生労働大臣の権限に係る事務の委任） — https://japanlaw.org/en/employees-pension-insurance-act/art-100-4/par-1/item-31 · https://japanlaw.org/l/329AC0000000115/art-100-4/par-1/item-31 - 国民年金法 第百九条の四第一項第二十四号（機構への厚生労働大臣の権限に係る事務の委任） — https://japanlaw.org/en/national-pension-act/art-109-4/par-1/item-24 · https://japanlaw.org/l/334AC0000000141/art-109-4/par-1/item-24 - 国税徴収法 附則第二十四条第二項（国税徴収法の一部改正に伴う経過措置） — https://japanlaw.org/en/national-tax-collection-act/suppl-5051-3/art-24/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-5051-3/art-24/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税徴収法 — the text in force from 2026-05-25 (https://laws.e-gov.go.jp/law/334AC0000000147/20260525_506AC0000000052), retrieved 2026-11-02 - Japanese Law Translation Database System, Ministry of Justice (法務省) — National Tax Collection Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3874/tb), retrieved 2026-11-02 - claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-004, translated 2026-11-02 - This site's parser, version 222 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02