# 国税徴収法 / National Tax Collection Act — 第百二十条 (Article 120) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-120. 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: 第百二十条 (Article 120)（有価証券の裏書等） — address `art-120` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-120 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-120 - 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. --- ### 第百二十条（有価証券の裏書等） — Indorsement of Securities caption: machine translation, not official art-120 · https://japanlaw.org/en/national-tax-collection-act/art-120 · https://japanlaw.org/l/334AC0000000147/art-120 **第一項** 税務署長は、換価した有価証券を買受人に引き渡す場合において、その証券に係る権利の移転につき滞納者に裏書、名義変更又は流通回復の手続をさせる必要があるときは、期限を指定して、これらの手続をさせなければならない。 art-120/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-120/par-1 · https://japanlaw.org/l/334AC0000000147/art-120/par-1 When delivering realized securities to the purchaser, if it is necessary to have the delinquent taxpayer carry out procedures for indorsement, change of name or restoration of negotiability with respect to the transfer of the rights relating to the securities, the district director must specify a time limit and have the delinquent taxpayer carry out those procedures. machine translation, not official **第二項** 税務署長は、前項の場合において、滞納者がその期限までに同項の手続をしないときは、滞納者に代つてその手続をすることができる。 art-120/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-120/par-2 · https://japanlaw.org/l/334AC0000000147/art-120/par-2 In the case referred to in the preceding paragraph, if the delinquent taxpayer does not carry out the procedures referred to in that paragraph by that time limit, the district director may carry out the procedures on behalf of the delinquent taxpayer. machine translation, not official --- ## Cites - art-120/par-2: 前項 → 国税徴収法 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-120/par-1 · https://japanlaw.org/l/334AC0000000147/art-120/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税徴収法 第百二十条第二項（有価証券の裏書等） — https://japanlaw.org/en/national-tax-collection-act/art-120/par-2 · https://japanlaw.org/l/334AC0000000147/art-120/par-2 - 国税徴収法 第百二十三条第一項（権利移転に伴う費用の負担） — https://japanlaw.org/en/national-tax-collection-act/art-123/par-1 · https://japanlaw.org/l/334AC0000000147/art-123/par-1 --- ## 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