第五十三条（国税庁長官等が徴した担保の処分）
Article 53Disposition of Security Requested by the Commissioner of the National Tax Agency, etc.
国税庁長官又は国税局長は、国税に関する法律の規定により担保を徴した場合（第四十三条第三項又は第四十四条第一項（徴収の引継ぎ）の規定により徴収の引継ぎを受けた国税局長がその引継ぎに係る国税につき担保を徴した場合を除く。）において、その担保の提供されている国税がその納期限までに完納されないときは、政令で定める税務署長にその担保として提供された財産の処分その他前条に規定する処分を行なわせるものとする。
If the Commissioner of the National Tax Agency or a regional commissioner has requested security pursuant to the provisions of the national tax laws (excluding where a regional commissioner who has taken over collection pursuant to the provisions of Article 43, paragraph (3) or Article 44, paragraph (1) (Takeover of Collection) has requested security for the national tax so taken over), and the national tax for which the security has been provided is not paid in full by its due date for payment, the Commissioner of the National Tax Agency or the regional commissioner is to have the district director specified by Cabinet Order carry out the disposition of the property provided as that security and the other dispositions prescribed in the preceding Article.