# Article 144, paragraph (1), its wordings — Act on General Rules for National Taxes

This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/history/art-144/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 144, paragraph (1) (第百四十四条第一項) changed with each amendment, and how it will change.

- Law: Act on General Rules for National Taxes (国税通則法) — https://japanlaw.org/en/national-tax-general-rules-act
- Provision: Article 144, paragraph (1) (第百四十四条第一項) — https://japanlaw.org/en/national-tax-general-rules-act/art-144/par-1 (as Markdown: https://japanlaw.org/md/en/national-tax-general-rules-act/art-144/par-1)
- The law's amendments: https://japanlaw.org/en/national-tax-general-rules-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 12 of 2026

- State: In force

Japanese:

> 運搬又は保管に不便な領置物件、差押物件又は記録命令付差押物件は、その所有者又は所持者その他当該職員が適当と認める者に、その承諾を得て、保管証を徴して保管させることができる。

English (Machine translation, not official):

> Retained articles, seized articles or articles seized with a recording order that are inconvenient to transport or keep may be placed in the custody of their owner or possessor or any other person whom the relevant official finds appropriate, with that person's consent and by obtaining a custody receipt from that person.

## 2. 1 October 2027 — Act No. 12 of 2026

- State: Not yet in force
- Takes effect: 1 October 2027
- The amendment: Reworded (Act No. 12 of 2026) — https://japanlaw.org/en/national-tax-general-rules-act/amendments/20271001_508AC0000000012

Japanese:

> 運搬又は保管に不便な領置物件又は差押物件は、その所有者又は所持者その他当該職員が適当と認める者に、その承諾を得て、保管証を徴して保管させることができる。

English (Machine translation, not official):

> Retained articles or seized articles that are inconvenient to transport or keep may be placed in the custody of their owner or possessor or any other person whom the relevant official finds appropriate, with that person's consent and by obtaining a custody receipt from that person.

---

## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/337AC0000000066)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb)
- 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/337AC0000000066/20261101_507AC0000000013)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/337AC0000000066/20271001_508AC0000000012)