# 国税通則法 / Act on General Rules for National Taxes — 第百四十五条 (Article 145) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-145. 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: 国税通則法 (Act on General Rules for National Taxes), 昭和三十七年法律第六十六号 - English title "Act on General Rules for National Taxes": 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: 第百四十五条 (Article 145)（領置物件等の還付等） — address `art-145` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-general-rules-act/art-145 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-145 - 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. --- ### 第百四十五条（領置物件等の還付等） — Return of Retained Articles, etc. caption: machine translation, not official art-145 · https://japanlaw.org/en/national-tax-general-rules-act/art-145 · https://japanlaw.org/l/337AC0000000066/art-145 **第一項** 当該職員は、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。 art-145/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-145/par-1 · https://japanlaw.org/l/337AC0000000066/art-145/par-1 When it has become unnecessary to hold retained articles, seized articles or articles seized with a recording order, the relevant official must return them to the person who is to receive their return. machine translation, not official **第二項** 国税庁長官、国税局長又は税務署長は、前項の領置物件、差押物件又は記録命令付差押物件について、その返還を受けるべき者の住所若しくは居所がわからないため、又はその他の事由によりこれを還付することができない場合においては、その旨を公告しなければならない。 art-145/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-145/par-2 · https://japanlaw.org/l/337AC0000000066/art-145/par-2 In the case where the Commissioner of the National Tax Agency, a regional commissioner or a district director cannot return the retained articles, seized articles or articles seized with a recording order referred to in the preceding paragraph because the domicile or residence of the person who is to receive their return is unknown, or for any other reason, they must give public notice to that effect. machine translation, not official **第三項** 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、国庫に帰属する。 art-145/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-145/par-3 · https://japanlaw.org/l/337AC0000000066/art-145/par-3 If no request for the return of the retained articles, seized articles or articles seized with a recording order to which the public notice referred to in the preceding paragraph pertains has been made even after six months have elapsed from the date of the public notice, those articles belong to the National Treasury. machine translation, not official --- ## Cites - art-145/par-2: 前項 → 国税通則法 第百四十五条第一項 (Article 145, paragraph (1)), art-145/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-145/par-1 · https://japanlaw.org/l/337AC0000000066/art-145/par-1 - art-145/par-3: 前項 → 国税通則法 第百四十五条第二項 (Article 145, paragraph (2)), art-145/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-145/par-2 · https://japanlaw.org/l/337AC0000000066/art-145/par-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 国税通則法 第百四十五条第二項（領置物件等の還付等） — https://japanlaw.org/en/national-tax-general-rules-act/art-145/par-2 · https://japanlaw.org/l/337AC0000000066/art-145/par-2 - 国税通則法 第百四十五条第三項（領置物件等の還付等） — https://japanlaw.org/en/national-tax-general-rules-act/art-145/par-3 · https://japanlaw.org/l/337AC0000000066/art-145/par-3 - 国税通則法 第百四十六条第二項（移転した上差し押さえた記録媒体の交付等） — https://japanlaw.org/en/national-tax-general-rules-act/art-146/par-2 · https://japanlaw.org/l/337AC0000000066/art-146/par-2 - 国税通則法 第百四十六条第三項（移転した上差し押さえた記録媒体の交付等） — https://japanlaw.org/en/national-tax-general-rules-act/art-146/par-3 · https://japanlaw.org/l/337AC0000000066/art-146/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/337AC0000000066/20260624_508AC0000000046), retrieved 2026-09-18 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on General Rules for National Taxes — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-034, translated 2026-10-19 - This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18