National Tax Collection Act
Article 73, paragraph (3)
第七十三条第三項
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
The provisions of paragraphs (3) and (4) of the preceding Article apply mutatis mutandis to the seizure of property prescribed in paragraph (1) for which registration is required for the transfer of the right (excluding that prescribed in the following paragraph). In this case, the term "seizure document" in paragraph (4) of that Article is deemed to be replaced with "written notice of seizure".
前条第三項及び第四項の規定は、第一項に規定する財産でその権利の移転につき登記を要するもの（次項に規定するものを除く。）の差押について準用する。この場合において、同条第四項中「差押書」とあるのは、「差押通知書」と読み替えるものとする。
The provisions of Article 72, paragraphs (3) and (4)
of the preceding Article(Procedures for Seizure of Patent Rights, etc. and Time of Taking Effect) apply mutatis mutandis to the seizure of property prescribed in paragraph (1) for which registration is required for the transfer of the right (excluding that prescribed in the following paragraph). In this case, the term "seizure document" in paragraph (4) of that Article is deemed to be replaced with "written notice of seizure".前条第七十二条第三項及び第四項の（特許権等の差押えの手続及び効力発生時期）の規定は、第一項に規定する財産でその権利の移転につき登記を要するもの（次項に規定するものを除く。）の差押えについて準用する。この場合において、同条第四項中「差押書」とあるのは、「差押通知書」と読み替えるものとする。