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National Tax Collection Act

Article 54, paragraph (1), item (iii)

第五十四条第一項第三号

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

How the changes are shown

Underlined: words the amendment adds. A bar: where it removes words.Underlined: words the amendment adds. Struck through: the words it removes.Underlined: words the amendment adds. Struck through: the words it removes.

  1. In force today

    Property subject to the provisions of Article 73 (Seizure of Telephone Subscription Rights, etc.) or Article 73-2 (Seizure of Book-Entry Corporate Bonds, etc.).

    第七十三条(電話加入権等の差押え)又は第七十三条の二(振替社債等の差押え)の規定の適用を受ける財産

  2. Not yet in force Act No. 12 of 2026 Reworded

    Property subject to the provisions of Article 73 (Seizure of Telephone Subscription Rights, etc.) or Article 73-2 (Seizure of Book-Entry Corporate Bonds, etc.Articles 72-2 through 73-2 (Procedures for Seizure of Specified Electronically Transferred Property Rights, etc. and Time of Taking Effect).

    第七十三条(電話加入権等の差押え)又は第七十三条の二(振替社債等の差押え第七十二条の二から第七十三条の二まで(特定電子移転財産権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

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