# 国税通則法 / Act on General Rules for National Taxes — 第百四十六条 (Article 146) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-146. 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: 第百四十六条 (Article 146)（移転した上差し押さえた記録媒体の交付等） — address `art-146` - 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-146 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-146 - 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. --- ### 第百四十六条（移転した上差し押さえた記録媒体の交付等） — Delivery, etc. of a Recording Medium Seized after Transfer caption: machine translation, not official art-146 · https://japanlaw.org/ja/national-tax-general-rules-act/art-146 · https://japanlaw.org/l/337AC0000000066/art-146 **第一項** 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。 art-146/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-146/par-1 · https://japanlaw.org/l/337AC0000000066/art-146/par-1 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. machine translation, not official **第二項** 前条第二項の規定は、前項の規定による交付又は複写について準用する。 art-146/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-146/par-2 · https://japanlaw.org/l/337AC0000000066/art-146/par-2 The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the delivery or copying under the provisions of the preceding paragraph. machine translation, not official **第三項** 前項において準用する前条第二項の規定による公告の日から六月を経過しても前項の交付又は複写の請求がないときは、その交付をし、又は複写をさせることを要しない。 art-146/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-146/par-3 · https://japanlaw.org/l/337AC0000000066/art-146/par-3 If no request for the delivery or copying referred to in the preceding paragraph has been made even after six months have elapsed from the date of the public notice under the provisions of paragraph (2) of the preceding Article as applied mutatis mutandis pursuant to the preceding paragraph, it is not necessary to make the delivery or to allow the copying. machine translation, not official --- ## Cites - art-146/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 - art-146/par-2: 前条第二項 → 国税通則法 第百四十五条第二項 (Article 145, paragraph (2)), art-145/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-145/par-2 · https://japanlaw.org/l/337AC0000000066/art-145/par-2 - art-146/par-2: 前項 → 国税通則法 第百四十六条第一項 (Article 146, paragraph (1)), art-146/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-146/par-1 · https://japanlaw.org/l/337AC0000000066/art-146/par-1 - art-146/par-3: 前項 → 国税通則法 第百四十六条第二項 (Article 146, paragraph (2)), art-146/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-146/par-2 · https://japanlaw.org/l/337AC0000000066/art-146/par-2 - art-146/par-3: 前条第二項 → 国税通則法 第百四十五条第二項 (Article 145, paragraph (2)), art-145/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-145/par-2 · https://japanlaw.org/l/337AC0000000066/art-145/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税通則法 第百四十六条第二項（移転した上差し押さえた記録媒体の交付等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-146/par-2 · https://japanlaw.org/l/337AC0000000066/art-146/par-2 - 国税通則法 第百四十六条第三項（移転した上差し押さえた記録媒体の交付等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-146/par-3 · https://japanlaw.org/l/337AC0000000066/art-146/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-20260918T180319-035, translated 2026-09-18 - This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18