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Article 140Effect of Delinquent Tax Collection Procedures on Property Subject to Provisional Seizure, etc.

第百四十条(仮差押等がされた財産に対する滞納処分の効力)

The execution of a delinquent tax collection procedure is not hindered by a provisional seizure or provisional disposition.

滞納処分は、仮差押又は仮処分によりその執行を妨げられない。

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