National Tax Collection Act
Article 54, paragraph (1), item (ii)
第五十四条第一項第二号
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
Claims (excluding telephone subscription rights, rights of lease, property subject to the provisions of Article 73-2 (Seizure of Book-Entry Corporate Bonds, etc.), and other claims that cannot be collected; the same applies hereinafter in this Chapter); or
債権（電話加入権、賃借権、第七十三条の二（振替社債等の差押え）の規定の適用を受ける財産その他取り立てることができない債権を除く。以下この章において同じ。）
Claims (excluding telephone subscription rights, rights of lease, property subject to the provisions of Article 73-2 (Procedures for Seizure of Book-Entry Corporate Bonds, etc. and Time of Taking Effect), and other claims that cannot be collected; the same applies hereinafter in this Chapter); or
債権（電話加入権、賃借権、第七十三条の二（振替社債等の差押えの手続及び効力発生時期）の規定の適用を受ける財産その他取り立てることができない債権を除く。以下この章において同じ。）