# 国税徴収法 / National Tax Collection Act — 第百三十六条 (Article 136) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-136. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第百三十六条 (Article 136)（滞納処分費の範囲） — address `art-136` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-136 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-136 - 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. --- ### 第百三十六条（滞納処分費の範囲） — Scope of Expenses for the Delinquent Tax Collection Procedure caption: machine translation, not official art-136 · https://japanlaw.org/en/national-tax-collection-act/art-136 · https://japanlaw.org/l/334AC0000000147/art-136 **第一項** 滞納処分費は、国税の滞納処分による財産の差押え、交付要求、差押財産等の保管、運搬、換価及び第九十三条（修理等の処分）の規定による処分、差し押さえた有価証券、債権及び無体財産権等の取立て並びに配当に関する費用（通知書その他の書類の送達に要する費用を除く。）とする。 art-136/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-136/par-1 · https://japanlaw.org/l/334AC0000000147/art-136/par-1 The expenses for the delinquent tax collection procedure are the expenses relating to the seizure of property by the delinquent tax collection procedure for national tax, request for share distribution, custody, transport and realization of seized property, etc., and dispositions pursuant to the provisions of Article 93 (Dispositions such as Repair), the collection of seized securities, claims and incorporeal property, etc., and distribution (excluding the expenses required for the service of written notices and other documents). machine translation, not official --- ## Cites - art-136/par-1: 第九十三条 → 国税徴収法 第九十三条 (Article 93), art-93 — https://japanlaw.org/en/national-tax-collection-act/art-93 · https://japanlaw.org/l/334AC0000000147/art-93 ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税徴収法 第百二十八条第一項第一号（配当すべき金銭） — https://japanlaw.org/en/national-tax-collection-act/art-128/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-128/par-1/item-1 --- ## 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 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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