国税に関する法律の規定により提供される担保の種類は、次に掲げるものとする。
The types of security to be provided pursuant to the provisions of the national tax laws are to be as follows:
国債及び地方債
national government bonds and local government bonds;
社債（特別の法律により設立された法人が発行する債券を含む。）その他の有価証券で税務署長等（国税に関する法律の規定により国税庁長官又は国税局長が担保を徴するものとされている場合には、国税庁長官又は国税局長。以下この条及び次条において同じ。）が確実と認めるもの
corporate bonds (including debentures issued by a corporation established under a special Act) and other securities that the district director of the tax office, etc. (if the Commissioner of the National Tax Agency or a regional commissioner is to request security pursuant to the provisions of the national tax laws, the Commissioner of the National Tax Agency or the regional commissioner; the same applies hereinafter in this Article and the following Article) finds to be reliable;
土地
land;
建物、立木及び登記される船舶並びに登録を受けた飛行機、回転翼航空機及び自動車並びに登記を受けた建設機械で、保険に附したもの
buildings, standing trees, and registered vessels, as well as registered airplanes, rotorcraft and motor vehicles, and registered construction machinery, that are insured;
鉄道財団、工場財団、鉱業財団、軌道財団、運河財団、漁業財団、港湾運送事業財団、道路交通事業財団及び観光施設財団
railway foundations, factory foundations, mining foundations, tramway foundations, canal foundations, fishery foundations, port transport business foundations, road transport business foundations and tourist facility foundations;
税務署長等が確実と認める保証人の保証
a guarantee by a guarantor whom the district director of the tax office, etc. finds to be reliable; and
金銭
cash.