Supplementary Provisions, Article 4 — Act on General Rules for National Taxes

1 article

Supplementary Provisions, Article 4Transitional Measures for Advance Preservative Seizure

第四条（繰上保全差押に関する経過措置）

The provisions of Article 38, paragraphs (3) and (4) (Advance Preservative Seizure) apply to national tax for which the tax liability is established after the enforcement of this Act.

第三十八条第三項及び第四項（繰上保全差押）の規定は、この法律の施行後に納税義務が成立した国税について適用する。

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Defined terms2

tax liability
納税義務（のうぜいぎむ）
The obligation to pay a national tax — or, for national withholding tax (源泉徴収等による国税), to collect it and pay it to the State.
第一項
national tax
国税（こくぜい）
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
国が課する税のうち関税、とん税、特別とん税、森林環境税及び特別法人事業税以外のもの
一

This version

as amended by Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Civil Code, etc. (Act No. 46 of 2026)民法等の一部を改正する法律の施行に伴う関係法律の整備等に関する法律

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