# 国税通則法 / Act on General Rules for National Taxes — 第百四十三条 (Article 143) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-143. 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. - Law: 国税通則法 (Act on General Rules for National Taxes), 昭和三十七年法律第六十六号 - English title "Act on General Rules for National Taxes": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第百四十三条 (Article 143)（領置目録等の作成等） — address `art-143` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-general-rules-act/art-143 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-143 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第百四十三条（領置目録等の作成等） — Preparation of an Inventory of Retained Articles, etc. caption: machine translation, not official art-143 · https://japanlaw.org/ja/national-tax-general-rules-act/art-143 · https://japanlaw.org/l/337AC0000000066/art-143 **第一項** 当該職員は、領置、差押え又は記録命令付差押えをしたときは、その目録を作成し、領置物件、差押物件若しくは記録命令付差押物件の所有者、所持者若しくは保管者（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）の規定による処分を受けた者を含む。）又はこれらの者に代わるべき者にその謄本を交付しなければならない。 art-143/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-143/par-1 · https://japanlaw.org/l/337AC0000000066/art-143/par-1 When the relevant official has carried out a retention, seizure or seizure with a recording order, the official must prepare an inventory thereof and deliver a transcript of it to the owner, possessor or custodian of the retained articles, seized articles or articles seized with a recording order (including a person who has been subject to a disposition pursuant to the provisions of Article 136 (Disposition in Lieu of Seizure of a Recording Medium Containing an Electronic or Magnetic Record)) or to a person who is to act in their place. machine translation, not official --- ## Cites - art-143/par-1: 第百三十六条 → 国税通則法 第百三十六条 (Article 136), art-136 — https://japanlaw.org/ja/national-tax-general-rules-act/art-136 · https://japanlaw.org/l/337AC0000000066/art-136 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/337AC0000000066/20260624_508AC0000000046), retrieved 2026-09-18 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on General Rules for National Taxes — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-034, translated 2026-10-19 - This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18