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National Tax Collection Act

Article 73, paragraph (5)

第七十三条第五項

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

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

    The provisions of Article 65 (Taking Up of Instruments Evidencing a Claim) and Article 67 (Collection of Seized Claims) apply mutatis mutandis to the property prescribed in paragraph (1).

    第六十五条(債権証書の取上げ)及び第六十七条(差し押えた債権の取立)の規定は、第一項に規定する財産について準用する。

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

    The provisions of Article 65 (Taking Up of Instruments Evidencing a Claim) and Article 67 (Collection of Seized Claims) apply mutatis mutandis to the property prescribed in paragraph (1).

    第六十五条(債権証書の取上げ)及び第六十七条(差し押さえた債権の取立て)の規定は、第一項に規定する財産について準用する。

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