# Article 145, paragraph (2), 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-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 145, paragraph (2) (第百四十五条第二項) 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 (2) (第百四十五条第二項) — https://japanlaw.org/en/national-tax-general-rules-act/art-145/par-2 (as Markdown: https://japanlaw.org/md/en/national-tax-general-rules-act/art-145/par-2)
- 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:

> 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。

English (Machine translation, not official):

> 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.

## 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:

> 国税庁長官、国税局長又は税務署長は、前項の領置物件、差押物件又は記録媒体について、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。

English (Machine translation, not official):

> 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 recording media 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.

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## 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)