# 国税徴収法 / National Tax Collection Act — 第百二十二条 (Article 122) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-122. 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: 第百二十二条 (Article 122)（債権等の権利移転の手続） — address `art-122` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-122 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-122 - 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. --- ### 第百二十二条（債権等の権利移転の手続） — Procedures for Transfer of Rights to Claims, etc. caption: machine translation, not official art-122 · https://japanlaw.org/en/national-tax-collection-act/art-122 · https://japanlaw.org/l/334AC0000000147/art-122 **第一項** 税務署長は、換価した債権又は第七十三条第一項（電話加入権等の差押手続）若しくは第七十三条の二第一項（振替社債等の差押手続）に規定する財産の買受人がその買受代金を納付したときは、売却決定通知書を第三債務者等に交付しなければならない。 art-122/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-122/par-1 · https://japanlaw.org/l/334AC0000000147/art-122/par-1 When the purchaser of a realized claim or of property prescribed in Article 73, paragraph (1) (Procedures for Seizure of Telephone Subscription Rights, etc.) or Article 73-2, paragraph (1) (Procedures for Seizure of Book-Entry Corporate Bonds, etc.) has paid the purchase price, the district director must deliver the written notice of the decision to sell to the third-party debtor, etc. machine translation, not official **第二項** 前項の場合において、第六十五条（債権証書の取上げ）（第七十三条第五項（権利証書の取上げ）において準用する場合を含む。）の規定により取り上げた証書があるときは、これを買受人に引き渡さなければならない。 art-122/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-122/par-2 · https://japanlaw.org/l/334AC0000000147/art-122/par-2 In the case referred to in the preceding paragraph, if there is a document that has been taken up pursuant to the provisions of Article 65 (Taking Up of Instruments Evidencing a Claim) (including as applied mutatis mutandis pursuant to Article 73, paragraph (5) (Taking Up of Certificates of Rights)), the document must be delivered to the purchaser. machine translation, not official --- ## Cites - art-122/par-1: 第七十三条第一項 → 国税徴収法 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-73/par-1 · https://japanlaw.org/l/334AC0000000147/art-73/par-1 - art-122/par-1: 第七十三条の二第一項 → 国税徴収法 第七十三条の二第一項 (Article 73-2, paragraph (1)), art-73-2/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-73-2/par-1 · https://japanlaw.org/l/334AC0000000147/art-73-2/par-1 - art-122/par-2: 前項 → 国税徴収法 第百二十二条第一項 (Article 122, paragraph (1)), art-122/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-122/par-1 · https://japanlaw.org/l/334AC0000000147/art-122/par-1 - art-122/par-2: 第六十五条 → 国税徴収法 第六十五条 (Article 65), art-65 — https://japanlaw.org/en/national-tax-collection-act/art-65 · https://japanlaw.org/l/334AC0000000147/art-65 - art-122/par-2: 第七十三条第五項 → 国税徴収法 第七十三条第五項 (Article 73, paragraph (5)), art-73/par-5 — https://japanlaw.org/en/national-tax-collection-act/art-73/par-5 · https://japanlaw.org/l/334AC0000000147/art-73/par-5 ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税徴収法 第百二十二条第二項（債権等の権利移転の手続） — https://japanlaw.org/en/national-tax-collection-act/art-122/par-2 · https://japanlaw.org/l/334AC0000000147/art-122/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