National Tax Collection Act
Article 80, paragraph (1)
第八十条第一項
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 release of a seizure is effected by notifying the delinquent taxpayer to that effect; provided, however, that the release of the seizure of claims and of incorporeal property, etc. for which there is a third-party debtor, etc. is effected by notifying the third-party debtor, etc. to that effect.
差押の解除は、その旨を滞納者に通知することによつて行う。ただし、債権及び第三債務者等のある無体財産権等の差押の解除は、その旨を第三債務者等に通知することによつて行う。
The release of a seizure is effected by notifying the delinquent taxpayer to that effect; provided, however, that the release of the seizure of claims and of incorporeal property, etc. for which there is a third-party debtor, etc. is effected by notifying the third-party debtor, etc. to that effect.
差押えの解除は、その旨を滞納者に通知することによつて行う。ただし、債権及び第三債務者等のある無体財産権等の差押えの解除は、その旨を第三債務者等に通知することによつて行う。