# 国税徴収法 / National Tax Collection Act — 第百二十三条 (Article 123)

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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: 第百二十三条 (Article 123)（権利移転に伴う費用の負担） — address `art-123`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-123
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-123
- 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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### 第百二十三条（権利移転に伴う費用の負担） — Bearing of Expenses Accompanying Transfer of Rights
<sup>caption: machine translation, not official</sup>
<sup>art-123 · https://japanlaw.org/en/national-tax-collection-act/art-123 · https://japanlaw.org/l/334AC0000000147/art-123</sup>

    **第一項**  第百二十条第二項（有価証券の裏書等の代位）の規定による手続に関する費用及び第百二十一条（権利移転の登記の嘱託）の規定による嘱託に係る登記の登録免許税その他の費用は、買受人の負担とする。
    <sup>art-123/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-123/par-1 · https://japanlaw.org/l/334AC0000000147/art-123/par-1</sup>
    Expenses for the procedures under the provisions of Article 120, paragraph (2) (Subrogation for Indorsement of Securities, etc.), and the registration and license tax and other expenses for the registration pertaining to the commission under the provisions of Article 121 (Commission of Registration of Transfer of Rights) are to be borne by the purchaser.
    <sup>machine translation, not official</sup>

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## Cites
- art-123/par-1: 第百二十条第二項 → 国税徴収法 第百二十条第二項 (Article 120, paragraph (2)), 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
- art-123/par-1: 第百二十一条 → 国税徴収法 第百二十一条 (Article 121), art-121 — https://japanlaw.org/en/national-tax-collection-act/art-121 · https://japanlaw.org/l/334AC0000000147/art-121

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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-20261102T031546-020, translated 2026-11-02
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-tax-collection-act-20261102T031546-020, 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