# 国税徴収法 / National Tax Collection Act — 第百十六条 (Article 116)

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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: 第百十六条 (Article 116)（買受代金の納付の効果） — address `art-116`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-116
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-116
- 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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### 第百十六条（買受代金の納付の効果） — Effect of Payment of the Purchase Price
<sup>caption: machine translation, not official</sup>
<sup>art-116 · https://japanlaw.org/en/national-tax-collection-act/art-116 · https://japanlaw.org/l/334AC0000000147/art-116</sup>

    **第一項**  買受人は、買受代金を納付した時に換価財産を取得する。
    <sup>art-116/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-116/par-1 · https://japanlaw.org/l/334AC0000000147/art-116/par-1</sup>
    The purchaser acquires the property put up for realization at the time the purchaser pays the purchase price.
    <sup>machine translation, not official</sup>

    **第二項**  徴収職員が買受代金を受領したときは、その限度において、滞納者から換価に係る国税を徴収したものとみなす。
    <sup>art-116/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-116/par-2 · https://japanlaw.org/l/334AC0000000147/art-116/par-2</sup>
    When a collection official has received the purchase price, the national tax relating to the realization is deemed to have been collected from the delinquent taxpayer to the extent of the amount received.
    <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-20261102T095109-001, 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