# Article 145, 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-145/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 145, paragraph (1) (第百四十五条第一項) 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 145, paragraph (1) (第百四十五条第一項) — https://japanlaw.org/en/national-tax-general-rules-act/art-145/par-1 (as Markdown: https://japanlaw.org/md/en/national-tax-general-rules-act/art-145/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:

> 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。

English (Machine translation, not official):

> 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.

## 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:

> 当該職員は、領置物件、差押物件又は電磁的記録提供命令（第百三十二条第一項第一号イ（臨検、捜索又は差押え等）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。

English (Machine translation, not official):

> When it has become unnecessary to hold retained articles, seized articles or recording media submitted by an order to provide electronic or magnetic records (limited to one ordering provision by the method set forth in Article 132, paragraph (1), item (i), (a) (On-Site Inspection, Search, Seizure, etc.)), the relevant official must return them to the person who is to receive their return.

---

## 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)