Subsection 5 Seizure of Incorporeal Property, etc.
第五款 無体財産権等の差押
Article 72Procedures for Seizure of Patent Rights, etc. and Time of Taking Effect
第七十二条（特許権等の差押えの手続及び効力発生時期）
Changes on (Act No. 12 of 2026)
Of the property not subject to the provisions of the preceding three Subsections (hereinafter referred to as "incorporeal property, etc."), the seizure of patent rights, copyrights and other property for which there is no third-party debtor, etc. is effected by serving a seizure document on the delinquent taxpayer.
The effect of the seizure under the preceding paragraph arises at the time the seizure document is served on the delinquent taxpayer.
When the district director has seized incorporeal property, etc. for which registration is required for the transfer of the right, the district director must commission the relevant authority to register the seizure.
税務署長は、無体財産権等でその権利の移転につき登記を要するものを差し押さえたときは、差押えの登記を関係機関に嘱託しなければならない。
If the registration of the seizure under the preceding paragraph is made before the service of the seizure document, the effect of the seizure arises at the time the registration of the seizure is made, notwithstanding the provisions of paragraph (2).
The effect of the seizure of a patent right, utility model right or other right for which a restriction on its disposition does not take effect unless it is registered arises at the time the registration of the seizure is made, notwithstanding the provisions of paragraph (2) and the preceding paragraph.
Article 73Procedures for Seizure of Telephone Subscription Rights, etc. and Time of Taking Effect
第七十三条（電話加入権等の差押えの手続及び効力発生時期）
The seizure of telephone subscription rights, the equity interest of a member of a general partnership company, and other property for which there is a third-party debtor, etc., among incorporeal property, etc. (excluding corporate bonds, etc. prescribed in Article 2, paragraph (1) (Definitions) of the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001) the attribution of rights to which is determined by entries or records in the transfer account book (referred to as "book-entry corporate bonds, etc." in the following Article)) is effected by serving a written notice of seizure on the third-party debtor, etc.
Changes on (Act No. 12 of 2026)
The effect of the seizure under the preceding paragraph arises at the time the written notice of seizure is served on the third-party debtor, etc.
Changes on (Act No. 12 of 2026)
The provisions of paragraphs (3) and (4) of the preceding Article apply mutatis mutandis to the seizure of property prescribed in paragraph (1) for which registration is required for the transfer of the right (excluding that prescribed in the following paragraph). In this case, the term "seizure document" in paragraph (4) of that Article is deemed to be replaced with "written notice of seizure".
Changes on (Act No. 12 of 2026)
The provisions of paragraph (5) of the preceding Article apply mutatis mutandis to the seizure of an exclusive license on a patent right, or any other right, for which a restriction on its disposition does not take effect unless it is registered.
前条第五項の規定は、特許権についての専用実施権その他の権利でその処分の制限につき登記をしなければ効力が生じないものとされているものの差押えについて準用する。
Changes on (Act No. 12 of 2026)
The provisions of Article 65 (Taking Up of Instruments Evidencing a Claim) and Article 67 (Collection of Seized Claims) apply mutatis mutandis to the property prescribed in paragraph (1).
Article 73-2Procedures for Seizure of Book-Entry Corporate Bonds, etc. and Time of Taking Effect
第七十三条の二（振替社債等の差押えの手続及び効力発生時期）
The seizure of book-entry corporate bonds, etc. is effected by serving a written notice of seizure on the issuer of the book-entry corporate bonds, etc. (hereinafter in this paragraph and the following paragraph referred to as the "issuer") and the book-entry transfer institution, etc. prescribed in Article 2, paragraph (5) (Definitions) of the Act on Book-Entry Transfer of Corporate Bonds and Shares with which the delinquent taxpayer has had an account opened (where the delinquent taxpayer has made a demand set out in one of the following items and the book-entry corporate bonds, etc. relating to that demand are entered or recorded in the purchase account specified in that item, and the book-entry corporate bonds, etc. relating to that demand are to be seized, the book-entry transfer institution, etc. with which the issuer has had that purchase account opened; hereinafter referred to as the "book-entry transfer institution, etc." in this Article).
an exercise of appraisal rights, exercise of appraisal rights on investment units or exercise of appraisal rights on preferred equity investments prescribed in Article 155, paragraph (1) (Special Provisions of the Companies Act on Exercise of Appraisal Rights) of the Act on Book-Entry Transfer of Corporate Bonds and Shares (including where applied mutatis mutandis with the terms replaced under Article 228, paragraph (1) (Application Mutatis Mutandis of Provisions on Shares to Investment Units) and Article 239, paragraph (1) (Application Mutatis Mutandis of Provisions on Shares to Preferred Equity) of the Act on Book-Entry Transfer of Corporate Bonds and Shares; the same applies hereinafter in this item): the purchase account prescribed in Article 155, paragraph (1) of that Act;
社債、株式等の振替に関する法律第百五十五条第一項（株式買取請求に関する会社法の特例）（社債、株式等の振替に関する法律第二百二十八条第一項（投資口に関する株式に係る規定の準用）及び第二百三十九条第一項（優先出資に関する株式に係る規定の準用）において読み替えて準用する場合を含む。以下この号において同じ。）に規定する株式買取請求、投資口買取請求又は優先出資買取請求 同法第百五十五条第一項に規定する買取口座
an exercise of appraisal rights on share options or exercise of appraisal rights on new investment unit options prescribed in Article 183, paragraph (1) (Special Provisions of the Companies Act on Exercise of Appraisal Rights on Share Options) of the Act on Book-Entry Transfer of Corporate Bonds and Shares (including where applied mutatis mutandis with the terms replaced under Article 247-3, paragraph (1) (Application Mutatis Mutandis of Provisions on Share Options to New Investment Unit Options) of the Act on Book-Entry Transfer of Corporate Bonds and Shares; the same applies hereinafter in this item): the purchase account prescribed in Article 183, paragraph (1) of that Act;
社債、株式等の振替に関する法律第百八十三条第一項（新株予約権買取請求に関する会社法の特例）（社債、株式等の振替に関する法律第二百四十七条の三第一項（新投資口予約権に関する新株予約権に係る規定の準用）において読み替えて準用する場合を含む。以下この号において同じ。）に規定する新株予約権買取請求又は新投資口予約権買取請求 同法第百八十三条第一項に規定する買取口座
an exercise of appraisal rights on bonds with share options prescribed in Article 215, paragraph (1) (Special Provisions of the Companies Act on Exercise of Appraisal Rights on Bonds with Share Options) of the Act on Book-Entry Transfer of Corporate Bonds and Shares: the purchase account prescribed in that paragraph;
社債、株式等の振替に関する法律第二百十五条第一項（新株予約権付社債買取請求に関する会社法の特例）に規定する新株予約権付社債買取請求 同項に規定する買取口座
an exercise of appraisal rights prescribed in Article 259, paragraph (1) (Special Provisions of the Merger and Conversion Act on Exercise of Appraisal Rights in a Merger of Financial Institutions, etc.) of the Act on Book-Entry Transfer of Corporate Bonds and Shares: the purchase account prescribed in that paragraph;
社債、株式等の振替に関する法律第二百五十九条第一項（金融機関の合併における株式買取請求に関する合併転換法の特例等）に規定する株式買取請求 同項に規定する買取口座
an exercise of appraisal rights on share options prescribed in Article 260, paragraph (1) (Special Provisions of the Merger and Conversion Act on Exercise of Appraisal Rights on Share Options in a Merger of Financial Institutions, etc.) of the Act on Book-Entry Transfer of Corporate Bonds and Shares: the purchase account prescribed in that paragraph;
社債、株式等の振替に関する法律第二百六十条第一項（金融機関の合併における新株予約権買取請求に関する合併転換法の特例等）に規定する新株予約権買取請求 同項に規定する買取口座
an exercise of appraisal rights prescribed in Article 266, paragraph (1) (Special Provisions of the Insurance Business Act on Exercise of Appraisal Rights in a Merger of Insurance Companies, etc.) of the Act on Book-Entry Transfer of Corporate Bonds and Shares: the purchase account prescribed in that paragraph;
社債、株式等の振替に関する法律第二百六十六条第一項（保険会社の合併における株式買取請求に関する保険業法の特例等）に規定する株式買取請求 同項に規定する買取口座
an exercise of appraisal rights on share options prescribed in Article 267, paragraph (1) (Special Provisions of the Insurance Business Act on Exercise of Appraisal Rights on Share Options in a Merger of Insurance Companies, etc.) of the Act on Book-Entry Transfer of Corporate Bonds and Shares: the purchase account prescribed in that paragraph;
社債、株式等の振替に関する法律第二百六十七条第一項（保険会社の合併における新株予約権買取請求に関する保険業法の特例等）に規定する新株予約権買取請求 同項に規定する買取口座
an exercise of appraisal rights prescribed in Article 273, paragraph (1) (Special Provisions of the Financial Instruments and Exchange Act on Exercise of Appraisal Rights in a Merger of Financial Instruments Exchanges, etc.) of the Act on Book-Entry Transfer of Corporate Bonds and Shares: the purchase account prescribed in that paragraph;
社債、株式等の振替に関する法律第二百七十三条第一項（金融商品取引所の合併における株式買取請求に関する金融商品取引法の特例等）に規定する株式買取請求 同項に規定する買取口座
an exercise of appraisal rights on share options prescribed in Article 274, paragraph (1) (Special Provisions of the Financial Instruments and Exchange Act on Exercise of Appraisal Rights on Share Options in a Merger of Financial Instruments Exchanges, etc.) of the Act on Book-Entry Transfer of Corporate Bonds and Shares: the purchase account prescribed in that paragraph.
社債、株式等の振替に関する法律第二百七十四条第一項（金融商品取引所の合併における新株予約権買取請求に関する金融商品取引法の特例等）に規定する新株予約権買取請求 同項に規定する買取口座
When seizing book-entry corporate bonds, etc., a collection official must prohibit the issuer from performing its obligations with respect to them, the book-entry transfer institution, etc. from transferring or deleting them, and the delinquent taxpayer from collecting or otherwise disposing of them or from applying for their transfer or deletion.
The seizure under paragraph (1) takes effect when the written notice of seizure is served on the book-entry transfer institution, etc.
The provisions of Article 67 (Collection of Seized Claims) apply mutatis mutandis to book-entry corporate bonds, etc.
Article 74Request for Refund of Seized Equity Interests
第七十四条（差し押さえた持分の払戻しの請求）
If the district director has seized the equity interest of a delinquent taxpayer who is a member or other constituent of a corporation, such as an enterprise cooperative under the Small and Medium-Sized Enterprise Cooperatives Act or a shinkin bank, in which a constituent holding an equity interest, such as a member, may withdraw voluntarily (where prior notice or other fixed procedures are required for withdrawal, voluntarily after completing them) (excluding general partnership companies, limited partnership companies, and limited liability companies; hereinafter referred to as a "cooperative, etc." in this Article), and there is a ground set out below with respect to that equity interest, and it is found that, even if delinquent tax collection procedures are executed on property other than that equity interest, the national tax to be collected would still be insufficient, the district director may request the cooperative, etc. to refund part of that equity interest (or, for an equity interest the transfer of which to the cooperative, etc. is permitted, to take it over).
税務署長は、中小企業等協同組合法に基づく企業組合、信用金庫その他の法人で組合員、会員その他の持分を有する構成員が任意に（脱退につき予告その他一定の手続を要する場合には、これをした後任意に）脱退することができるもの（合名会社、合資会社及び合同会社を除く。以下この条において「組合等」という。）の組合員、会員その他の構成員である滞納者の持分を差し押さえた場合において、当該持分につき次に掲げる理由があり、かつ、その持分以外の財産につき滞納処分を執行してもなお徴収すべき国税に不足すると認められるときは、その組合等に対し、その持分の一部の払戻し（組合等による譲受けが認められている持分については、譲受け）を請求することができる。
that, even when the equity interest is put up for realization again, there is still no purchaser; or
その持分を再度換価に付してもなお買受人がないこと。
that, because an Act or the articles of incorporation restrict the transfer of the equity interest, it cannot be transferred.
その持分の譲渡につき法律又は定款に制限があるため、譲渡することができないこと。
The request prescribed in the preceding paragraph may be made only after prior notice has been given to the cooperative, etc. 30 days in advance (or, for withdrawal from a cooperative, etc. that requires, under the provisions of an Act or the articles of incorporation, prior notice to the cooperative, etc. a fixed period in advance that differs from this, that period).
Subsection 6 Property Exempt from Seizure
第六款 差押禁止財産
Article 75General Property Exempt from Seizure
第七十五条（一般の差押禁止財産）
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.
national taxmachine translation
「国税」
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.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
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
collection officialmachine translation
「徴収職員」
The district director of a tax office (税務署長) or any other official engaged in the work of collecting national taxes.
Defined inArticle 2, paragraph (1), item (xi)· applies throughout the law
third-party debtor, etc.machine translation
「第三債務者等」
A third-party debtor (第三債務者) or a person in a like position, for property to which Article 62 or 73 applies, other than property whose rights need registration to be transferred.
Short name set inArticle 24, paragraph (5), item (ii)
incorporeal property, etc.machine translation
「無体財産権等」
As defined in Article 72, paragraph 1 of the National Tax Collection Act, property to which the three preceding subsections (款) of that Act on seizure do not apply, such as patent rights and copyrights.
Short name set inArticle 72, paragraph (1)
book-entry corporate bond, etc.machine translation
「振替社債等」
In Articles 73 and 73-2, corporate bonds, etc. (社債等) as Article 2, paragraph 1 of the Act on Book-Entry Transfer of Corporate Bonds and Shares defines them, whose ownership is determined by the entries or records in the book-entry transfer account register (振替口座簿).
Short name set inArticle 73, paragraph (1)· applies only in this provision and in Article 73-2
book-entry transfer institution, etc.machine translation
「振替機関等」
In Article 73-2, the book-entry transfer institution, etc., as Article 2, paragraph 5 of the Act on Book-Entry Transfer of Corporate Bonds and Shares defines it, with which the delinquent taxpayer has an account, or, for book-entry bonds or shares recorded in a purchase account (買取口座) after the delinquent taxpayer has demanded their purchase, the one with which the issuer has that account.
Short name set inArticle 73-2, paragraph (1)· applies only in this article
issuermachine translation
「発行者」
In Article 73-2, paragraphs 1 and 2, the issuer of book-entry corporate bonds, etc. (振替社債等).
Short name set inArticle 73-2, paragraph (1)· applies only in this paragraph and in Article 73-2, paragraph (2)
cooperative, etc.machine translation
「組合等」
In Article 74, a corporation, such as an enterprise cooperative (企業組合) under the Small and Medium-Sized Enterprise Cooperatives Act or a shinkin bank (信用金庫), whose members holding equity interests (持分) may withdraw at will (after giving notice or completing any required procedure), other than a general partnership company (合名会社), limited partnership company (合資会社) or limited liability company (合同会社).
Short name set inArticle 74, paragraph (1)· applies only in this article
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)
articles of incorporation
定款
A company's own basic rules, written by its founders when it is formed: at least its purpose, its trade name, where its head office is, the value of the property contributed at incorporation and who the founders are (Companies Act, Article 27). A stock company's must be certified by a notary before it takes effect (Article 30, paragraph (1)), and can later be changed by a resolution of the shareholders meeting (Article 466). Many rules in the Act apply "unless the articles of incorporation provide otherwise", so a company's articles decide a great deal of how the Act applies to it.
Written by AI using Companies Act, Arts. 26, 27, 30, 466, 575 as a reference.
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.
registration
登記
Entry in a public register kept by a registry office (登記所) — a Legal Affairs Bureau or one of its branch offices — so that the matter is made public (Real Property Registration Act, Articles 1 and 6, paragraph (1)). Rights in land and buildings, such as ownership, a superficies (地上権), a statutory lien (先取特権), a mortgage and a right of lease (賃借権), can be registered under that Act (Article 3), and matters the Commercial Code, the Companies Act and other Acts require to be registered are registered under the Commercial Registration Act (Article 1). Registration also lets a right be asserted against third parties: acquiring, losing or changing a right in rem (物権) in land or a building, such as ownership, cannot be asserted against third parties until it is registered (Civil Code, Article 177), and a matter the Companies Act requires to be registered cannot be asserted against a third party who does not know of it until it has been registered, nor, even after that, against one who had a justifiable reason for not knowing of the registration (Companies Act, Article 908, paragraph (1)).
Written by AI using Real Property Registration Act, Arts. 1, 3, 6, Commercial Registration Act, Art. 1, Civil Code, Art. 177 and Companies Act, Art. 908 as a reference.