# Article 159, 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-159/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 159, paragraph (3) (第百五十九条第三項) 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 159, paragraph (3) (第百五十九条第三項) — https://japanlaw.org/en/national-tax-general-rules-act/art-159/par-3 (as Markdown: https://japanlaw.org/md/en/national-tax-general-rules-act/art-159/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:

> 前項の領置物件、差押物件又は記録命令付差押物件が第百四十四条第一項（領置物件等の処置）の規定による保管に係るものである場合においては、同項の保管証をもつて引き継ぐとともに、その旨を同項の規定により当該物件を保管させた者に通知しなければならない。

English (Machine translation, not official):

> In the case where the retained articles, seized articles or articles seized with a recording order referred to in the preceding paragraph are in custody under the provisions of Article 144, paragraph (1) (Handling of Retained Articles, etc.), they must be transferred by means of the custody receipt referred to in that paragraph, and the person in whose custody the articles were placed pursuant to the provisions of that paragraph must be notified 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:

> 前項の領置物件又は差押物件が第百四十四条第一項（領置物件等の処置）の規定による保管に係るものである場合においては、同項の保管証をもつて引き継ぐとともに、その旨を同項の規定により当該物件を保管させた者に通知しなければならない。

English (Machine translation, not official):

> In the case where the retained articles or seized articles referred to in the preceding paragraph are in custody under the provisions of Article 144, paragraph (1) (Handling of Retained Articles, etc.), they must be transferred by means of the custody receipt referred to in that paragraph, and the person in whose custody the articles were placed pursuant to the provisions of that paragraph must be notified 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)