# Article 145, paragraph (3), 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-3. 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 (3) (第百四十五条第三項) 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 (3) (第百四十五条第三項) — https://japanlaw.org/en/national-tax-general-rules-act/art-145/par-3 (as Markdown: https://japanlaw.org/md/en/national-tax-general-rules-act/art-145/par-3)
- 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:

> 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。

English (Machine translation, not official):

> 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.

## 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:

> 前項の公告に係る領置物件、差押物件又は記録媒体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。

English (Machine translation, not official):

> If no request for the return of the retained articles, seized articles or recording media 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.

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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)