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National Tax Collection Act

Article 79, paragraph (1), item (i)

第七十九条第一項第一号

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

    the entire amount of the national tax for which the seizure was made is extinguished through payment, appropriation, cancellation of a correction or any other reason; or

    納付、充当、更正の取消その他の理由により差押えに係る国税の全額が消滅したとき。

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

    the entire amount of the national tax for which the seizure was made is extinguished through payment, appropriation, cancellation of a correction or any other reason; or

    納付、充当、更正の取消しその他の理由により差押えに係る国税の全額が消滅したとき。

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