# 国税徴収法 / National Tax Collection Act — 第百十九条 (Article 119) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-119. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第百十九条 (Article 119)（動産等の引渡し） — address `art-119` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-119 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-119 - 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. --- ### 第百十九条（動産等の引渡し） — Delivery of Movables, etc. caption: machine translation, not official art-119 · https://japanlaw.org/en/national-tax-collection-act/art-119 · https://japanlaw.org/l/334AC0000000147/art-119 **第一項** 税務署長は、換価した動産、有価証券又は自動車、建設機械若しくは小型船舶（徴収職員が占有したものに限る。）の買受人が買受代金を納付したときは、その財産を買受人に引き渡さなければならない。 art-119/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-119/par-1 · https://japanlaw.org/l/334AC0000000147/art-119/par-1 When the purchaser of realized movables, securities, or motor vehicles, construction machinery or small vessels (limited to those that a collection official has taken into possession) has paid the purchase price, the district director must deliver the property to the purchaser. machine translation, not official **第二項** 税務署長は、前項の場合において、その財産を滞納者又は第三者に保管させているときは、売却決定通知書を買受人に交付する方法によりその財産の引渡をすることができる。この場合において、その引渡をした税務署長は、その旨を滞納者又は第三者に通知しなければならない。 art-119/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-119/par-2 · https://japanlaw.org/l/334AC0000000147/art-119/par-2 In the case referred to in the preceding paragraph, if the property is being kept by the delinquent taxpayer or a third party, the district director may deliver the property by delivering the written notice of the decision to sell to the purchaser. In this case, the district director who has delivered the property must notify the delinquent taxpayer or the third party to that effect. machine translation, not official --- ## Cites - art-119/par-2: 前項 → 国税徴収法 第百十九条第一項 (Article 119, paragraph (1)), art-119/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-119/par-1 · https://japanlaw.org/l/334AC0000000147/art-119/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税徴収法 第百十九条第二項（動産等の引渡し） — https://japanlaw.org/en/national-tax-collection-act/art-119/par-2 · https://japanlaw.org/l/334AC0000000147/art-119/par-2 --- ## 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