# Article 146, 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-146/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 146, paragraph (1) (第百四十六条第一項) 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 146, paragraph (1) (第百四十六条第一項) — https://japanlaw.org/en/national-tax-general-rules-act/art-146/par-1 (as Markdown: https://japanlaw.org/md/en/national-tax-general-rules-act/art-146/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、第百三十六条（電磁的記録に係る記録媒体の差押えに代わる処分）の規定により電磁的記録を移転し、又は移転させた上差し押さえた記録媒体について留置の必要がなくなつた場合において、差押えを受けた者と当該記録媒体の所有者、所持者又は保管者とが異なるときは、当該差押えを受けた者に対し、当該記録媒体を交付し、又は当該電磁的記録の複写を許さなければならない。

English (Machine translation, not official):

> In the case where it has become unnecessary to hold a recording medium that was seized after the relevant official transferred, or had a person transfer, an electronic or magnetic record pursuant to the provisions of Article 136 (Disposition in Lieu of Seizure of a Recording Medium Containing an Electronic or Magnetic Record), if the person subject to the seizure and the owner, possessor or custodian of that recording medium are different persons, the relevant official must deliver that recording medium to the person subject to the seizure or allow that person to copy that electronic or magnetic record.

## 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、次の各号に掲げる記録媒体について留置の必要がなくなつた場合において、当該各号に定める者と当該記録媒体の所有者、所持者又は保管者とが異なるときは、当該各号に定める者に対し、当該記録媒体を交付し、又は当該電磁的記録の複写を許さなければならない。

English (Machine translation, not official):

> In the case where it has become unnecessary to hold a recording medium set forth in one of the following items, if the person specified in that item and the owner, possessor or custodian of that recording medium are different persons, the relevant official must deliver that recording medium to the person specified in that item or allow that person to copy that electronic or magnetic record:

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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)