# 国税徴収法 / National Tax Collection Act — 第百二十四条 (Article 124)
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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: 第百二十四条 (Article 124)（担保権の消滅又は引受け） — address `art-124`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-124
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-124
- 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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### 第百二十四条（担保権の消滅又は引受け） — Extinguishment or Assumption of Security Interests
caption: machine translation, not official
art-124 · https://japanlaw.org/en/national-tax-collection-act/art-124 · https://japanlaw.org/l/334AC0000000147/art-124
**第一項** 換価財産上の質権、抵当権、先取特権、留置権、担保のための仮登記に係る権利及び担保のための仮登記に基づく本登記（本登録を含む。）でその財産の差押え後にされたものに係る権利は、その買受人が買受代金を納付した時に消滅する。第二十四条（譲渡担保権者の物的納税責任）の規定により譲渡担保財産に対し滞納処分を執行した場合において、滞納者がした再売買の予約の仮登記があるときは、その仮登記により保全される請求権についても、同様とする。
art-124/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-124/par-1 · https://japanlaw.org/l/334AC0000000147/art-124/par-1
A pledge, mortgage, statutory lien, or right of retention on property put up for realization, a right pertaining to a provisional registration for security, and a right pertaining to a final registration (including definitive registration) that is based on a provisional registration for security and was made after the seizure of that property are extinguished when the purchaser pays the purchase price. The same applies, in the case where delinquent tax collection procedures have been executed against property transferred as security pursuant to the provisions of Article 24 (Liability in Rem for Tax of a Holder of Property Transferred as Security), and there is a provisional registration of a reservation of repurchase made by the delinquent taxpayer, to the claim preserved by that provisional registration.
machine translation, not official
**第二項** 税務署長は、不動産、船舶、航空機、自動車又は建設機械を換価する場合において、次の各号のいずれにも該当するときは、その財産上の質権、抵当権又は先取特権（登記がされているものに限る。以下この条において同じ。）に関する負担を買受人に引き受けさせることができる。この場合において、その引受けがあつた質権、抵当権又は先取特権については、前項の規定は、適用しない。
art-124/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-124/par-2 · https://japanlaw.org/l/334AC0000000147/art-124/par-2
If, when realizing real property, a ship, an aircraft, a motor vehicle, or construction machinery, all of the following items apply, the district director may have the purchaser assume the burden relating to a pledge, mortgage, or statutory lien on that property (limited to those that have been registered; the same applies hereinafter in this Article). In this case, the provisions of the preceding paragraph do not apply to the pledge, mortgage, or statutory lien so assumed.
machine translation, not official
**一** 差押えに係る国税（特定参加差押不動産を換価する場合にあつては、換価同意行政機関等の滞納処分による差押えに係る地方税又は公課を含む。）がその質権、抵当権又は先取特権により担保される債権に次いで徴収するものであるとき。
art-124/par-2/item-1 · https://japanlaw.org/en/national-tax-collection-act/art-124/par-2/item-1 · https://japanlaw.org/l/334AC0000000147/art-124/par-2/item-1
When the national tax pertaining to the seizure (in the case of realizing specified real property under participatory seizure, including the local tax or public charge pertaining to the seizure by the delinquent tax collection procedure of an administrative agency, etc. consenting to realization) is to be collected next after the claim secured by that pledge, mortgage, or statutory lien;
machine translation, not official
**二** その質権、抵当権又は先取特権により担保される債権の弁済期限がその財産の売却決定期日から六月以内に到来しないとき。
art-124/par-2/item-2 · https://japanlaw.org/en/national-tax-collection-act/art-124/par-2/item-2 · https://japanlaw.org/l/334AC0000000147/art-124/par-2/item-2
When the due date for performance of the claim secured by that pledge, mortgage, or statutory lien does not arrive within six months from the date of decision to sell that property; and
machine translation, not official
**三** その質権、抵当権又は先取特権を有する者から申出があつたとき。
art-124/par-2/item-3 · https://japanlaw.org/en/national-tax-collection-act/art-124/par-2/item-3 · https://japanlaw.org/l/334AC0000000147/art-124/par-2/item-3
When an application has been made by the person who holds that pledge, mortgage, or statutory lien.
machine translation, not official
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## Cites
- art-124/par-1: 第二十四条 → 国税徴収法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/national-tax-collection-act/art-24 · https://japanlaw.org/l/334AC0000000147/art-24
- art-124/par-2: この条 → 国税徴収法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/en/national-tax-collection-act/art-124 · https://japanlaw.org/l/334AC0000000147/art-124
- art-124/par-2: 前項 → 国税徴収法 第百二十四条第一項 (Article 124, paragraph (1)), art-124/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-124/par-1 · https://japanlaw.org/l/334AC0000000147/art-124/par-1
## Cited by
1 provision cites this one. No official source publishes this direction.
- 国税徴収法 第百二十四条第二項（担保権の消滅又は引受け） — https://japanlaw.org/en/national-tax-collection-act/art-124/par-2 · https://japanlaw.org/l/334AC0000000147/art-124/par-2
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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