# 国税徴収法 / National Tax Collection Act — 第百二十五条 (Article 125)

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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: 第百二十五条 (Article 125)（換価に伴い消滅する権利の登記のまつ消の嘱託） — address `art-125`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-125
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-125
- 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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### 第百二十五条（換価に伴い消滅する権利の登記のまつ消の嘱託） — Commission of Cancellation of Registration of Rights Extinguished upon Realization
<sup>caption: machine translation, not official</sup>
<sup>art-125 · https://japanlaw.org/en/national-tax-collection-act/art-125 · https://japanlaw.org/l/334AC0000000147/art-125</sup>

    **第一項**  税務署長は、第百二十一条（権利移転の登記の嘱託）の規定により権利の移転の登記を嘱託する場合において、換価に伴い消滅する権利に係る登記があるときは、あわせてそのまつ消を関係機関に嘱託しなければならない。
    <sup>art-125/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-125/par-1 · https://japanlaw.org/l/334AC0000000147/art-125/par-1</sup>
    When commissioning the registration of transfer of a right pursuant to the provisions of Article 121 (Commission of Registration of Transfer of Rights), if there is a registration pertaining to a right that is extinguished upon realization, the district director must also commission the relevant authority to cancel it.
    <sup>machine translation, not official</sup>

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## Cites
- art-125/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

## Cited by

1 provision cites this one. No official source publishes this direction.

- 国税徴収法 第百三十五条第一項第三号（売却決定の取消に伴う措置） — https://japanlaw.org/en/national-tax-collection-act/art-135/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-135/par-1/item-3

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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
- This site's parser, version 222 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02
