# 国税徴収法 / National Tax Collection Act — 第百三十八条 (Article 138)

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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: 第百三十八条 (Article 138)（滞納処分費の納入の告知） — address `art-138`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-138
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-138
- 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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### 第百三十八条（滞納処分費の納入の告知） — Notice of Payment of Expenses for the Delinquent Tax Collection Procedure
<sup>caption: machine translation, not official</sup>
<sup>art-138 · https://japanlaw.org/en/national-tax-collection-act/art-138 · https://japanlaw.org/l/334AC0000000147/art-138</sup>

  **第一項**  国税が完納された場合において、滞納処分費につき滞納者の財産を差し押えようとするときは、税務署長は、政令で定めるところにより、滞納者に対し、納入の告知をしなければならない。
  <sup>art-138/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-138/par-1 · https://japanlaw.org/l/334AC0000000147/art-138/par-1</sup>
  If the national tax has been paid in full and the property of the delinquent taxpayer is to be seized with respect to the expenses for the delinquent tax collection procedure, the district director must, as provided by Cabinet Order, give the delinquent taxpayer notice of payment.
  <sup>machine translation, not official</sup>

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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
- 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