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The right to receive benefits may not be transferred, provided as collateral, or seized; provided, however, that this does not apply to a case of seizing the right to receive old-age benefits and a lump-sum death benefit based on a disposition of national tax delinquency (including a disposition governed by the same rules).
給付を受ける権利は、譲り渡し、担保に供し、又は差し押さえることができない。ただし、老齢給付金及び死亡一時金を受ける権利を国税滞納処分（その例による処分を含む。）により差し押さえる場合は、この限りでない。
Taxes and other public charges may not be imposed based on money paid as disability benefits.
租税その他の公課は、障害給付金として支給を受けた金銭を標準として、課することができない。
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This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.