# 国税徴収法 / National Tax Collection Act — 第一条 (Article 1)

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- Law: 国税徴収法 (National Tax Collection Act), 昭和三十四年法律第百四十七号
- English title "National Tax Collection Act": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第一条 (Article 1)（目的） — address `art-1`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-1
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第一条（目的） — Purpose
<sup>caption: machine translation, not official</sup>
<sup>art-1 · https://japanlaw.org/en/national-tax-collection-act/art-1 · https://japanlaw.org/l/334AC0000000147/art-1</sup>

**第一項**  この法律は、国税の滞納処分その他の徴収に関する手続の執行について必要な事項を定め、私法秩序との調整を図りつつ、国民の納税義務の適正な実現を通じて国税収入を確保することを目的とする。
<sup>art-1/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-1/par-1 · https://japanlaw.org/l/334AC0000000147/art-1/par-1</sup>
The purpose of this Act is to secure national tax revenue through the proper realization of the people's tax liability, while achieving coordination with the private law order, by providing for the matters necessary for the execution of the delinquent tax collection procedure for national taxes and other procedures concerning collection.
<sup>machine translation, not official</sup>

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 国税徴収法 — the text in force from 2026-05-25 (https://laws.e-gov.go.jp/law/334AC0000000147/20260525_506AC0000000052), retrieved 2026-11-02
- Japanese Law Translation Database System, Ministry of Justice (法務省) — National Tax Collection Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3874/tb), retrieved 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T030741-001, translated 2026-11-02
- This site's parser, version 222 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02