The following property may not be seized:
次に掲げる財産は、差し押えることができない。
clothing, bedding, furniture, kitchen utensils, tatami mats, and fittings that are indispensable for the livelihood of the delinquent taxpayer and the spouse sharing the same livelihood with that person (including a person who has not filed a notification of marriage but is in a de facto marital relationship) and other relatives sharing the same livelihood with that person (hereinafter referred to as "relatives sharing the same livelihood");
滞納者及びその者と生計を一にする配偶者（届出をしていないが、事実上婚姻関係にある者を含む。）その他の親族（以下「生計を一にする親族」という。）の生活に欠くことができない衣服、寝具、家具、台所用具、畳及び建具
food and fuel necessary for three months for the livelihood of the delinquent taxpayer and the relatives sharing the same livelihood with that person;
equipment, fertilizers, work animals or their feed that are indispensable for agriculture as well as seeds or any similar agricultural products that are indispensable for continuing agriculture until the next harvest conducted by a person who works in agriculture mainly on their own;
主として自己の労力により農業を営む者の農業に欠くことができない器具、肥料、労役の用に供する家畜及びその飼料並びに次の収穫まで農業を続行するために欠くことができない種子その他これに類する農産物
fishing nets or any other fishing tackle, bait or juvenile fish or other similar marine products that are indispensable for catching or farming marine products by a person who works in the fishing industry mainly on their own;
主として自己の労力により漁業を営む者の水産物の採捕又は養殖に欠くことができない漁網その他の漁具、えさ及び稚魚その他これに類する水産物
equipment or any other objects (excluding merchandise) that are indispensable for the work of a technician, an artisan, a laborer or any other person who works in an occupation or business mainly by their own intellectual or physical labor (excluding those prescribed in the preceding two items);
技術者、職人、労務者その他の主として自己の知的又は肉体的な労働により職業又は営業に従事する者（前二号に規定する者を除く。）のその業務に欠くことができない器具その他の物（商品を除く。）
a registered seal or any other seal that is indispensable for an occupation or daily living;
実印その他の印で職業又は生活に欠くことができないもの
a Buddhist statue, a memorial tablet or other object that is indispensable for direct use in religious service or worship;
仏像、位牌その他礼拝又は祭祀に直接供するため欠くことができない物
genealogical records, diaries, and similar documents necessary for the delinquent taxpayer;
滞納者に必要な系譜、日記及びこれに類する書類
decorations and other badges of honor received by the delinquent taxpayer or their relatives;
滞納者又はその親族が受けた勲章その他名誉の章票
books and equipment necessary for the study of the delinquent taxpayer or the relatives sharing the same livelihood with that person;
inventions or works that have not yet been made public;
発明又は著作に係るもので、まだ公表していないもの
artificial hands, artificial legs, and other objects used to supplement the body that are necessary for the delinquent taxpayer or the relatives sharing the same livelihood with that person;
fire fighting machinery or equipment, evacuation equipment or any other supplies that are required to be put in place in a building or any other structure pursuant to the provisions of laws and regulations for disaster prevention or safety reasons.
建物その他の工作物について、災害の防止又は保安のため法令の規定により設備しなければならない消防用の機械又は器具、避難器具その他の備品
The provisions of item (i) of the preceding paragraph (limited to the part pertaining to tatami mats and fittings) and item (xiii) of that paragraph do not apply when the property prescribed in those provisions is seized together with the building or other structure.
Read this with the articles around it
delinquent taxpayermachine translation
「滞納者」
A taxpayer (納税者) who has not paid a national tax they owe by its due date for payment, the original due date being the one that counts: a later date to which a tax payment grace period (納税の猶予) or a grace period for collection or for the delinquent tax collection procedure (滞納処分) has extended it does not.
Defined inArticle 2, paragraph (1), item (ix)· applies throughout the law
relative sharing the same livelihoodmachine translation
「生計を一にする親族」
The delinquent taxpayer's spouse, including a partner in an unregistered marriage, and other relatives, who share the delinquent taxpayer's livelihood (生計を一にする).
Short name set inArticle 75, paragraph (1), item (i)