# 国税徴収法 / National Tax Collection Act — 第百二十七条 (Article 127)

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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: 第百二十七条 (Article 127)（法定地上権等の設定） — address `art-127`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-127
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-127
- 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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### 第百二十七条（法定地上権等の設定） — Establishment of Statutory Superficies Right, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-127 · https://japanlaw.org/en/national-tax-collection-act/art-127 · https://japanlaw.org/l/334AC0000000147/art-127</sup>

    **第一項**  土地及びその上にある建物又は立木（以下この条において「建物等」という。）が滞納者の所有に属する場合において、その土地又は建物等の差押があり、その換価によりこれらの所有者を異にするに至つたときは、その建物等につき、地上権が設定されたものとみなす。
    <sup>art-127/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-127/par-1 · https://japanlaw.org/l/334AC0000000147/art-127/par-1</sup>
    If land and a building or standing trees on it (hereinafter in this Article referred to as "buildings, etc.") are owned by a delinquent taxpayer, and the land or the buildings, etc. are seized and, as a result of their realization, they come to have different owners, it is deemed that a superficies right has been established with respect to those buildings, etc.
    <sup>machine translation, not official</sup>

    **第二項**  前項の規定は、地上権及びその目的となる土地の上にある建物等が滞納者に属する場合について準用する。この場合において、同項中「地上権が設定された」とあるのは、「地上権の存続期間内において土地の賃貸借をした」と読み替えるものとする。
    <sup>art-127/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-127/par-2 · https://japanlaw.org/l/334AC0000000147/art-127/par-2</sup>
    The provisions of the preceding paragraph apply mutatis mutandis where a superficies right and the buildings, etc. on the land that is the subject of that right belong to a delinquent taxpayer. In this case, the phrase "a superficies right has been established" in that paragraph is deemed to be replaced with "a lease of the land has been made within the duration of the superficies right".
    <sup>machine translation, not official</sup>

    **第三項**  前二項の場合において、その権利の存続期間及び地代は、当事者の請求により裁判所が定める。
    <sup>art-127/par-3 · https://japanlaw.org/en/national-tax-collection-act/art-127/par-3 · https://japanlaw.org/l/334AC0000000147/art-127/par-3</sup>
    In the cases referred to in the preceding two paragraphs, the duration and the ground rent of the right are to be determined by the court at the request of the parties.
    <sup>machine translation, not official</sup>

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## Cites
- art-127/par-1: この条 → 国税徴収法 第百二十七条 (Article 127), art-127 — https://japanlaw.org/en/national-tax-collection-act/art-127 · https://japanlaw.org/l/334AC0000000147/art-127
- art-127/par-2: 前項 → 国税徴収法 第百二十七条第一項 (Article 127, paragraph (1)), art-127/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-127/par-1 · https://japanlaw.org/l/334AC0000000147/art-127/par-1
- art-127/par-3: 前二項 → 国税徴収法 第百二十七条第一項 (Article 127, paragraph (1)), art-127/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-127/par-1 · https://japanlaw.org/l/334AC0000000147/art-127/par-1
- art-127/par-3: 前二項 → 国税徴収法 第百二十七条第二項 (Article 127, paragraph (2)), art-127/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-127/par-2 · https://japanlaw.org/l/334AC0000000147/art-127/par-2

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 国税徴収法 第百二十七条第一項（法定地上権等の設定） — https://japanlaw.org/en/national-tax-collection-act/art-127/par-1 · https://japanlaw.org/l/334AC0000000147/art-127/par-1
- 国税徴収法 第百二十七条第二項（法定地上権等の設定） — https://japanlaw.org/en/national-tax-collection-act/art-127/par-2 · https://japanlaw.org/l/334AC0000000147/art-127/par-2
- 国税徴収法 第百二十七条第三項（法定地上権等の設定） — https://japanlaw.org/en/national-tax-collection-act/art-127/par-3 · https://japanlaw.org/l/334AC0000000147/art-127/par-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
- 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 220 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02