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Articles 37 to 41 Contents · 7 of 24 Articles 47 to 58

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Chapter IV Deleted

第四章　削除

Articles 42 to 46

第四十二条から第四十六条まで

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National Tax Collection Act

国税徴収法（こくぜいちょうしゅうほう）

173 articlesIn force 25 May 2026

Enacting Statement 1 Chapter I General Provisions Article 1Purpose Article 2Definitions Article 3Application of This Act to Associations or Foundations Without Legal Personality Articles 4 to 7Deleted Chapter II Coordination between National Tax and Other Claims Section 1 Principle of General Priority Article 8Principle of Priority of National Tax Article 9Priority of Expenses of Compulsory Liquidation Procedure Article 10Priority of Direct Expenses for the Delinquent Tax Collection Procedure Article 11Priority of Consumption Tax, etc. in the Case of Compulsory Liquidation Section 2 Coordination of National Tax and Local Tax Article 12Priority of National Tax by Prior Seizure Article 13Priority of National Tax by Prior Request for Share Distribution Article 14Priority of National Tax for Which Security Has Been Taken Section 3 Coordination of National Tax and Secured Claims Article 15Priority of Pledges Established on or before the Statutory Due Date for Tax Payment, etc.Article 16Priority of Mortgages Created on or before the Statutory Due Date for Tax Payment, etc.Article 17Priority of Pledges or Mortgages Created before Acquisition Article 18Limits on the Amount Given Priority for Pledges and Mortgages, etc.Article 18-2Priority of Enterprise Value Charges Created on or before the Statutory Due Date for Tax Payment, etc.Article 19Priority of Statutory Liens for Preservation of Real Property, etc.Article 20Priority of Statutory Liens for Lease of Real Property, etc. Existing on or before the Statutory Due Date for Tax Payment, etc.Article 21Priority of Rights of Retention Article 22Collection of National Tax Where Property Subject to Security Interest Is Transferred Section 4 Coordination of National Tax and Claims Relating to Provisional Registration or Transfer as Security Article 23Priority of Claims Secured by Provisional Registrations Made on or before the Statutory Due Date for Tax Payment, etc.Article 24Liability in Rem for Tax of a Holder of Property Transferred as Security Article 25Special Provisions on the Realization of Property Transferred as Security, etc.Section 5 Adjustment of Competition between National Tax and Local Tax, etc. and Private Claims Article 26Adjustment of Competition between National Tax and Local Tax, etc. and Private Claims Chapter III Secondary Tax Liability Articles 27 to 31Deleted Article 32General Rules on Secondary Tax Liability Article 33Secondary Tax Liability of Members of General Partnership Companies, etc.Article 34Secondary Tax Liability of Liquidators, etc.Article 35Secondary Tax Liability of Family Corporations Article 36Secondary Tax Liability for Substantively Taxed Amounts, etc.Article 37Secondary Tax Liability of Joint Business Operators Article 38Secondary Tax Liability of Persons in a Special Relationship Who Have Taken Over a Business Article 39Secondary Tax Liability of Transferees for No Consideration or at a Remarkably Low Price, etc.Article 40Secondary Tax Liability of Officers, etc. of Stock Companies That Have Evaded National Tax by Deceit or Other Wrongful Acts Article 41Secondary Tax Liability Pertaining to Associations or Foundations without Legal Personality Chapter IV Deleted Articles 42 to 46Deleted Chapter V Delinquent Tax Collection Procedures Section 1 Seizure of Property Subsection 1 Common Provisions Article 47Requirements for Seizure Article 48Prohibition of Excessive Seizure and Futile Seizure Article 49Respect for the Rights of Third Parties in Selecting Seized Property Article 50Substitution of Seizure of Property That Is the Subject of Rights of Third Parties Article 51Seizure Where Inheritance Has Occurred Article 52Effect of Seizure on Fruits Article 52-2Effect of Seizure of Property with Provisional Registration for Security Article 53Effect of Seizure of Insured Property Article 54Seizure Record Article 55Notice of Seizure to Pledgees, etc.Subsection 2 Seizure of Movables or Securities Article 56Procedures for Seizure and Time of Taking Effect, etc.Article 57Collection of Claims Relating to Securities Article 58Procedures for Seizure of Movables, etc. in the Possession of a Third Party Article 59Protection of the Rights of Third Parties, etc. Ordered to Deliver Article 60Custody of Seized Movables, etc.Article 61Use and Taking of Profits from Seized Movables Subsection 3 Seizure of Claims Article 62Procedures for Seizure and Time of Taking Effect Article 62-2Procedures for Seizure of Electronically Recorded Monetary Claims and Time of Taking Effect Article 63Scope of Claims to Be Seized Article 64Seizure of Claims Secured by Mortgages, etc.Article 65Taking Up of Instruments Evidencing a Claim Article 66Effect of Seizure of Continuing Income Article 67Collection of Seized Claims Subsection 4 Seizure of Real Property, etc.Article 68Procedures for Seizure of Real Property and Time of Taking Effect Article 69Use and Profit of Seized Real Property Article 70Seizure of Ships or Aircraft Article 71Seizure of Motor Vehicles, Construction Machinery or Small Vessels Subsection 5 Seizure of Incorporeal Property, etc.Article 72Procedures for Seizure of Patent Rights, etc. and Time of Taking Effect Article 73Procedures for Seizure of Telephone Subscription Rights, etc. and Time of Taking Effect Article 73-2Procedures for Seizure of Book-Entry Corporate Bonds, etc. and Time of Taking Effect Article 74Request for Refund of Seized Equity Interests Subsection 6 Property Exempt from Seizure Article 75General Property Exempt from Seizure Article 76Prohibition on Seizure of Salary Article 77Prohibition of Seizure of Benefits Under Social Insurance Systems Article 78Property Conditionally Exempt from Seizure Subsection 7 Release of Seizure Article 79Requirements for Release of Seizure Article 80Procedures for Release of Seizure Article 81Notice of Release of Seizure to Pledgees, etc.Section 2 Request for Share Distribution Article 82Procedures for Request for Share Distribution Article 83Restrictions on Request for Share Distribution Article 84Release of Request for Share Distribution Article 85Demand for Release of Request for Share Distribution Article 86Procedures for Participatory Seizure Article 87Effect of Participatory Seizure Article 88Restrictions on and Release of Participatory Seizure, etc.Section 3 Realization of Property Subsection 1 Common Provisions Article 89Scope of Property to Be Realized, etc.Article 89-2Realization by the District Director Who Made a Participatory Seizure Article 89-3Revocation of Realization Execution Decision Article 89-4Continuation of Realization by the District Director Who Revoked a Realization Execution Decision Article 90Restrictions on Realization Article 91Possession Before Realization of Motor Vehicles, etc.Article 92Restrictions on Purchasers Article 93Dispositions such as Repair Subsection 2 Public Auction Article 94Public Auction Article 95Public Auction Notice Article 96Notice of Public Auction Article 97Place of Public Auction Article 98Determination of the Estimated Value Article 99Public Notice of the Estimated Value, Etc.Article 99-2Statement Indicating That the Relevant Person Is Not an Organized Crime Group Member, etc.Article 100Public Auction Deposit Article 101Bidding and Opening of Bids Article 102Re-bidding Article 103Auction by Competitive Bidding Article 104Determination of the Highest Bidder Article 104-2Determination of the Next Highest Bidder Article 105Determination of the Highest Bidder under the Multiple Successful Bid System Article 106Announcement of the Close of Bidding or Auction by Competitive Bidding, etc.Article 106-2Commission of Examinations Article 107Second Public Auction Article 108Measures to Ensure Proper Conduct of Public Auctions Subsection 3 Sale by Private Contract Article 109Sale by Private Contract Article 110Purchase by the State Subsection 4 Decision to Sell Article 111Decision to Sell Movables, etc.Article 112Revocation of Decision to Sell Movables, etc.Article 113Decision to Sell Real Property, etc.Article 114Cancellation of Purchase Applications, etc.Subsection 5 Payment of Price and Transfer of Rights Article 115Payment Deadline for Payment of the Purchase Price, etc.Article 116Effect of Payment of the Purchase Price Article 117Revocation of Decision to Sell upon Full Payment of National Taxes, etc.Article 118Delivery of Written Notice of the Decision to Sell Article 119Delivery of Movables, etc.Article 120Indorsement of Securities Article 121Commission of Registration of Transfer of Rights Article 122Procedures for Transfer of Rights to Claims, etc.Article 123Bearing of Expenses Accompanying Transfer of Rights Article 124Extinguishment or Assumption of Security Interests Article 125Commission of Cancellation of Registration of Rights Extinguished upon Realization Article 126Warranty, etc.Article 127Establishment of Statutory Superficies Right, etc.Section 4 Distribution of Proceeds of Realization, etc.Article 128Money to Be Distributed Article 129Principles of Distribution Article 130Method of Confirming the Amount of Claims Article 131Statement of Distribution Article 132Date of Delivery of the Proceeds of Realization, etc.Article 133Delivery of the Proceeds of Realization, etc.Article 134Deposit of the Proceeds of Realization, etc.Article 135Measures Accompanying Revocation of Decision to Sell Section 5 Expenses for the Delinquent Tax Collection Procedure Article 136Scope of Expenses for the Delinquent Tax Collection Procedure Article 137Order of Distribution, etc. of Expenses for the Delinquent Tax Collection Procedure Article 138Notice of Payment of Expenses for the Delinquent Tax Collection Procedure Section 6 Miscellaneous Provisions Subsection 1 Effect of Delinquent Tax Collection Procedures Article 139Effect of Delinquent Tax Collection Procedures Where Inheritance, etc. Has Occurred Article 140Effect of Delinquent Tax Collection Procedures on Property Subject to Provisional Seizure, etc.Subsection 2 Investigation of Property Article 141Authority of Collection Officials to Question and Inspect in Investigations Concerning Delinquent Tax Collection Procedures Article 141-2Retention of Submitted Articles Article 142Authority and Methods of Search Article 143Time Limits on Searches Article 144Witnesses to Searches Article 145Prohibition of Entry and Exit Article 146Preparation of Search Records Article 146-2Requests for Cooperation to Business Operators, etc.Article 147Presentation of Identification Cards, etc.Chapter VI Grace Periods and Suspension, etc. of Delinquent Tax Collection Procedures Section 1 Grace Period for Realization Articles 148 to 150Deleted Article 151Requirements for Grace Periods for Realization, etc.Article 151-2 Article 152Payment in Installments, Notices, etc. Relating to Grace Period for Realization Section 2 Suspension of Delinquent Tax Collection Procedures Article 153Requirements for Suspension of Delinquent Tax Collection Procedures, etc.Article 154Revocation of Suspension of Delinquent Tax Collection Procedures Articles 155 to 157Deleted Section 3 Security for Preservation and Preservative Seizure Article 158Security for Preservation Article 159Preservative Seizure Article 160Deleted Chapter VII Deleted Articles 161 to 165Deleted Chapter VIII Special Provisions on Appeals and Litigation Articles 166 to 170Deleted Article 171Special Provisions on Time Limits for Appeals, etc. Concerning Delinquent Tax Collection Procedures Article 172Restrictions on Removal of Seized Movables, etc.Article 173Restrictions on Revocation of Decisions to Sell Real Property, etc.Chapter IX Miscellaneous Provisions Articles 174 to 181Deleted Article 182Execution of the Delinquent Tax Collection Procedure by District Director or Regional Commissioner Article 183Execution of the Delinquent Tax Collection Procedure by Director-General of a Customs House Article 184Provisions for Replacement of Terms Where Collection Is Made by Regional Commissioner Article 185Provisions for Replacement of Terms Where Collection Is Made by Director-General of a Customs House Article 186Delegation to Cabinet Order Chapter X Penal Provisions Article 187 Article 188 Article 189 Article 190

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as amended by Act on the Promotion of Business Financing, etc. (Act No. 52 of 2024)事業性融資の推進等に関する法律

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