# 国税徴収法 / National Tax Collection Act — 第百三十五条 (Article 135)

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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: 第百三十五条 (Article 135)（売却決定の取消に伴う措置） — address `art-135`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-135
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-135
- 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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### 第百三十五条（売却決定の取消に伴う措置） — Measures Accompanying Revocation of Decision to Sell
<sup>caption: machine translation, not official</sup>
<sup>art-135 · https://japanlaw.org/en/national-tax-collection-act/art-135 · https://japanlaw.org/l/334AC0000000147/art-135</sup>

  **第一項**  税務署長は、売却決定を取り消したときは、次に掲げる手続をしなければならない。ただし、第百十二条第一項（動産等の売却決定の取消）の規定により、その取消をもつて買受人に対抗することができないときは、この限りでない。
  <sup>art-135/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-135/par-1 · https://japanlaw.org/l/334AC0000000147/art-135/par-1</sup>
  When the district director has revoked a decision to sell, the director must carry out the following procedures; however, this does not apply where, under Article 112, paragraph (1) (Revocation of Decision to Sell Movables, etc.), the revocation cannot be asserted against the purchaser:
  <sup>machine translation, not official</sup>

    **一**  徴収職員が受領した換価代金等の買受人への返還
    <sup>art-135/par-1/item-1 · https://japanlaw.org/en/national-tax-collection-act/art-135/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-135/par-1/item-1</sup>
    return to the purchaser of the proceeds of realization, etc. received by the collection official;
    <sup>machine translation, not official</sup>

    **二**  第百二十一条（権利移転の登記の嘱託）その他の法令の規定により嘱託した換価に係る権利の移転の登記のまつ消の嘱託
    <sup>art-135/par-1/item-2 · https://japanlaw.org/en/national-tax-collection-act/art-135/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-135/par-1/item-2</sup>
    commission of the cancellation of the registration of the transfer of the rights relating to the realization that was commissioned pursuant to the provisions of Article 121 (Commission of Registration of Transfer of Rights) or other laws and regulations; and
    <sup>machine translation, not official</sup>

    **三**  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）その他の法令の規定による嘱託で換価に係るものによりまつ消された質権、抵当権その他の権利の登記の回復の登記の嘱託
    <sup>art-135/par-1/item-3 · 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</sup>
    commission of the registration of restoration of the registration of a pledge, mortgage or other right that was cancelled by a commission relating to the realization pursuant to the provisions of Article 125 (Commission of Cancellation of Registration of Rights Extinguished upon Realization) or other laws and regulations.
    <sup>machine translation, not official</sup>

  **第二項**  前項第三号の規定により嘱託した回復の登記に係る質権者、抵当権者又は先取特権者に対し換価代金等から配当した金額がある場合において、これらの者がその金額を返還しないときは、税務署長は、その金額を限度として、これらの者に代位することができる。この場合において、配当した金額がその質権、抵当権又は先取特権により担保される債権の一部であるときは、税務署長は、その代位した債権者の承諾を要しないで、その代位に係る権利を行使し、かつ、その債権者に優先して弁済を受けることができる。
  <sup>art-135/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-135/par-2 · https://japanlaw.org/l/334AC0000000147/art-135/par-2</sup>
  Where there is an amount distributed from the proceeds of realization, etc. to a pledgee, mortgagee or holder of a statutory lien relating to the registration of restoration commissioned pursuant to the provisions of item (iii) of the preceding paragraph, if they do not return that amount, the district director may be subrogated to them to the extent of that amount. In this case, where the distributed amount is part of the claim secured by that pledge, mortgage or statutory lien, the district director may exercise the right relating to the subrogation and receive payment in priority to that creditor, without the consent of the creditor to whom the director is subrogated.
  <sup>machine translation, not official</sup>

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## Cites
- art-135/par-1: 第百十二条第一項 → 国税徴収法 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-112/par-1 · https://japanlaw.org/l/334AC0000000147/art-112/par-1
- art-135/par-1/item-2: 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
- art-135/par-1/item-3: 第百二十五条 → 国税徴収法 第百二十五条 (Article 125), art-125 — https://japanlaw.org/en/national-tax-collection-act/art-125 · https://japanlaw.org/l/334AC0000000147/art-125
- art-135/par-2: 前項第三号 → 国税徴収法 第百三十五条第一項第三号 (Article 135, paragraph (1), item (iii)), art-135/par-1/item-3 — 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

## Cited by

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

- 国税徴収法 第百三十五条第二項（売却決定の取消に伴う措置） — https://japanlaw.org/en/national-tax-collection-act/art-135/par-2 · https://japanlaw.org/l/334AC0000000147/art-135/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-20261102T095109-003, 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