# 国税徴収法 / National Tax Collection Act — 第百三十九条 (Article 139)

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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: 第百三十九条 (Article 139)（相続等があつた場合の滞納処分の効力） — address `art-139`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-139
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-139
- 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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### 第百三十九条（相続等があつた場合の滞納処分の効力） — Effect of Delinquent Tax Collection Procedures Where Inheritance, etc. Has Occurred
<sup>caption: machine translation, not official</sup>
<sup>art-139 · https://japanlaw.org/en/national-tax-collection-act/art-139 · https://japanlaw.org/l/334AC0000000147/art-139</sup>

    **第一項**  滞納者の財産について滞納処分を執行した後、滞納者が死亡し、又は滞納者である法人が合併により消滅したときは、その財産につき滞納処分を続行することができる。
    <sup>art-139/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-139/par-1 · https://japanlaw.org/l/334AC0000000147/art-139/par-1</sup>
    After a delinquent tax collection procedure has been executed on the property of a delinquent taxpayer, if the delinquent taxpayer dies or a corporation that is the delinquent taxpayer is extinguished by merger, the delinquent tax collection procedure may be continued on that property.
    <sup>machine translation, not official</sup>

    **第二項**  滞納者の死亡後その国税につき滞納者の名義の財産に対してした差押えは、当該国税につきその財産を有する相続人に対してされたものとみなす。ただし、徴収職員がその死亡を知つていたときは、この限りでない。
    <sup>art-139/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-139/par-2 · https://japanlaw.org/l/334AC0000000147/art-139/par-2</sup>
    A seizure made, after the death of the delinquent taxpayer, on property in the name of the delinquent taxpayer for that national tax is deemed to have been made against the heir who holds that property with respect to that national tax; however, this does not apply if the collection official knew of the death.
    <sup>machine translation, not official</sup>

    **第三項**  信託の受託者の任務が終了した場合において、新たな受託者が就任するに至るまでの間に信託財産に属する財産について滞納処分を執行した後、新たな受託者が就任したときは、その財産につき滞納処分を続行することができる。
    <sup>art-139/par-3 · https://japanlaw.org/en/national-tax-collection-act/art-139/par-3 · https://japanlaw.org/l/334AC0000000147/art-139/par-3</sup>
    Where the duties of the trustee of a trust have ended, if a new trustee takes office after a delinquent tax collection procedure has been executed, during the period until a new trustee takes office, on property belonging to the trust property, the delinquent tax collection procedure may be continued on that property.
    <sup>machine translation, not official</sup>

    **第四項**  信託の受託者である法人の信託財産に属する財産について滞納処分を執行した後、当該受託者である法人としての権利義務を承継する分割が行われたときは、その財産につき滞納処分を続行することができる。
    <sup>art-139/par-4 · https://japanlaw.org/en/national-tax-collection-act/art-139/par-4 · https://japanlaw.org/l/334AC0000000147/art-139/par-4</sup>
    After a delinquent tax collection procedure has been executed on property belonging to the trust property of a corporation that is the trustee of a trust, if a split has been carried out by which the rights and obligations of that corporation as trustee are succeeded to, the delinquent tax collection procedure may be continued on that property.
    <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