# 国税通則法 / Act on General Rules for National Taxes — 第七十四条の七 (Article 74-7) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7. 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: 第七十四条の七 (Article 74-7)（提出物件の留置き） — address `art-74-7` - 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-74-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-74-7 - 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. --- ### 第七十四条の七（提出物件の留置き） — Retention of Submitted Articles caption: machine translation, not official art-74-7 · https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7 · https://japanlaw.org/l/337AC0000000066/art-74-7 **第一項** 国税庁等又は税関の当該職員は、国税の調査について必要があるときは、当該調査において提出された物件を留め置くことができる。 art-74-7/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-7/par-1 When it is necessary for an examination of national tax, the relevant official of the National Tax Agency, etc. or of customs may retain articles submitted in that examination. machine translation, not official ## Cited by 7 provisions cite this one. No official source publishes this direction. - 国税通則法 第七十四条の八第一項（権限の解釈） — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-8/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-8/par-1 - 国税通則法 附則第三十九条第一項（当該職員の質問検査等に関する経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114/art-39/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-39/par-1 - 国税通則法 附則第四十条第一項（提出物件の留置きに関する経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114/art-40/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-40/par-1 - 租税特別措置法 附則第四十四条第二項（特定の用途に供する石炭に係る石油石炭税の軽減に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-44/par-2 - 租税特別措置法 附則第四十五条第二項（特定の石油製品を特定の運送又は農林漁業の用に供した場合の石油石炭税の還付に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-45/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-45/par-2 - 租税特別措置法 附則第四十六条第二項（引取りに係る沖縄発電用特定石炭等の免税に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-46/par-2 - 租税特別措置法 附則第四十九条第二項（石油石炭税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-49/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-49/par-2 --- ## 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-20260918T180319-020, 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