# 国税通則法 / Act on General Rules for National Taxes — 第百四十四条 (Article 144) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-144. 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: 第百四十四条 (Article 144)（領置物件等の処置） — address `art-144` - 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-144 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-144 - 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. --- ### 第百四十四条（領置物件等の処置） — Handling of Retained Articles, etc. caption: machine translation, not official art-144 · https://japanlaw.org/ja/national-tax-general-rules-act/art-144 · https://japanlaw.org/l/337AC0000000066/art-144 **第一項** 運搬又は保管に不便な領置物件、差押物件又は記録命令付差押物件は、その所有者又は所持者その他当該職員が適当と認める者に、その承諾を得て、保管証を徴して保管させることができる。 art-144/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-144/par-1 · https://japanlaw.org/l/337AC0000000066/art-144/par-1 Retained articles, seized articles or articles seized with a recording order that are inconvenient to transport or keep may be placed in the custody of their owner or possessor or any other person whom the relevant official finds appropriate, with that person's consent and by obtaining a custody receipt from that person. machine translation, not official **第二項** 国税庁長官、国税局長又は税務署長は、領置物件又は差押物件が腐敗し、若しくは変質したとき、又は腐敗若しくは変質のおそれがあるときは、政令で定めるところにより、公告した後これを公売に付し、その代金を供託することができる。 art-144/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-144/par-2 · https://japanlaw.org/l/337AC0000000066/art-144/par-2 The Commissioner of the National Tax Agency, a regional commissioner or a district director may, when retained articles or seized articles have rotted or deteriorated, or are likely to rot or deteriorate, sell them at public auction after giving public notice and deposit the proceeds, as prescribed by Cabinet Order. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税通則法 第百五十九条第三項（検察官への引継ぎ） — https://japanlaw.org/ja/national-tax-general-rules-act/art-159/par-3 · https://japanlaw.org/l/337AC0000000066/art-159/par-3 --- ## 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