# 国税徴収法 / National Tax Collection Act — 第百五十八条 (Article 158) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-158. 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: 第百五十八条 (Article 158)（保全担保） — address `art-158` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-158 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-158 - 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. --- ### 第百五十八条（保全担保） — Security for Preservation caption: machine translation, not official art-158 · https://japanlaw.org/en/national-tax-collection-act/art-158 · https://japanlaw.org/l/334AC0000000147/art-158 **第一項** 納税者が消費税等（消費税を除く。）を滞納した場合において、その後その者に課すべきその国税の徴収を確保することができないと認められるときは、税務署長は、その国税の担保として、金額及び期限を指定して、その者に国税通則法第五十条各号（担保の種類）に掲げるものの提供を命ずることができる。 art-158/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-158/par-1 · https://japanlaw.org/l/334AC0000000147/art-158/par-1 If a taxpayer is delinquent in paying consumption tax, etc. (excluding consumption tax) and it is found that collection of that national tax to be imposed on the taxpayer thereafter cannot be secured, the district director may, as security for that national tax, designate an amount and a time limit and order the taxpayer to provide any of the things listed in the items of Article 50 (Types of Security) of the Act on General Rules for National Taxes. machine translation, not official **第二項** 前項の規定により指定する金額は、その提供を命ずる月の前月分の当該国税の額の三倍に相当する金額（その金額が前年におけるその提供を命ずる月に対応する月分及びその後二月分の当該国税の金額に満たないときは、その額）を限度とする。 art-158/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-158/par-2 · https://japanlaw.org/l/334AC0000000147/art-158/par-2 The amount designated pursuant to the provisions of the preceding paragraph is limited to an amount equivalent to three times the amount of the national tax in question for the month preceding the month in which the provision of security is ordered (or, if that amount is less than the amount of the national tax in question for the month corresponding to the month in which the provision of security is ordered in the preceding year and for the two months following that month, that latter amount). machine translation, not official **第三項** 税務署長は、第一項の規定により当該国税（酒税を除く。）の担保の提供を命じた場合において、納税者がその指定された期限までにその命ぜられた担保を提供しないときは、当該国税に関し、その者の財産で抵当権の目的となるものにつき、同項の規定により指定した金額を限度として抵当権を設定することを書面で納税者に通知することができる。 art-158/par-3 · https://japanlaw.org/en/national-tax-collection-act/art-158/par-3 · https://japanlaw.org/l/334AC0000000147/art-158/par-3 If the district director has ordered the provision of security for the national tax in question (excluding liquor tax) pursuant to the provisions of paragraph (1) and the taxpayer does not provide the ordered security by the designated time limit, the district director may notify the taxpayer in writing that, in relation to that national tax, a mortgage will be established, up to the amount designated pursuant to the provisions of that paragraph, on the taxpayer's property that can be the subject of a mortgage. machine translation, not official **第四項** 前項の通知があつたときは、その通知を受けた納税者は、同項の抵当権を設定したものとみなす。この場合において、税務署長は、抵当権の設定の登記を関係機関に嘱託しなければならない。 art-158/par-4 · https://japanlaw.org/en/national-tax-collection-act/art-158/par-4 · https://japanlaw.org/l/334AC0000000147/art-158/par-4 When the notice under the preceding paragraph has been given, the taxpayer who received the notice is deemed to have established the mortgage referred to in that paragraph. In this case, the district director must commission the relevant authority to register the establishment of the mortgage. machine translation, not official **第五項** 前項後段の場合（次項に規定する場合を除く。）においては、その嘱託に係る書面には、第三項の書面が同項の納税者に到達したことを証する書面を添付しなければならない。 art-158/par-5 · https://japanlaw.org/en/national-tax-collection-act/art-158/par-5 · https://japanlaw.org/l/334AC0000000147/art-158/par-5 In the case referred to in the second sentence of the preceding paragraph (excluding the case provided for in the following paragraph), a document certifying that the document referred to in paragraph (3) has reached the taxpayer referred to in that paragraph must be attached to the document relating to the commission. machine translation, not official **第六項** 第四項後段の場合において、不動産登記法第十六条第二項（嘱託による登記）（他の法令において準用する場合を含む。）において準用する同法第十八条（登記の申請方法）の規定による嘱託をするときは、その嘱託情報と併せて第三項の書面が同項の納税者に到達したことを証する情報を提供しなければならない。この場合においては、同法第百十六条第一項（官庁の嘱託による登記）の規定にかかわらず、登記義務者の承諾を得ることを要しない。 art-158/par-6 · https://japanlaw.org/en/national-tax-collection-act/art-158/par-6 · https://japanlaw.org/l/334AC0000000147/art-158/par-6 In the case referred to in the second sentence of paragraph (4), when making a commission under Article 18 (Method of Application for Registration) of the Real Property Registration Act as applied mutatis mutandis pursuant to Article 16, paragraph (2) (Registration upon Commission) of that Act (including as applied mutatis mutandis under other laws and regulations), information certifying that the document referred to in paragraph (3) has reached the taxpayer referred to in that paragraph must be provided together with the commission information. In this case, notwithstanding the provisions of Article 116, paragraph (1) (Registration upon Commission by Government Agency) of that Act, it is not necessary to obtain the consent of the person obliged to register. machine translation, not official **第七項** 税務署長は、第一項の規定による担保の提供又は第四項の規定による抵当権の設定（以下「担保の提供等」という。）があつた場合において、第一項の命令に係る国税の滞納がない期間が継続して三月に達したときは、その担保を解除しなければならない。 art-158/par-7 · https://japanlaw.org/en/national-tax-collection-act/art-158/par-7 · https://japanlaw.org/l/334AC0000000147/art-158/par-7 If security has been provided pursuant to the provisions of paragraph (1) or a mortgage has been established pursuant to the provisions of paragraph (4) (hereinafter referred to as "provision of security, etc."), and a period during which there has been no delinquency in the national tax relating to the order referred to in paragraph (1) has continued for three consecutive months, the district director must release the security. machine translation, not official **第八項** 税務署長は、担保の提供等があつた納税者の資力その他の事情の変化により担保の提供等の必要がなくなつたと認めるときは、前項の規定にかかわらず、直ちにその解除をすることができる。 art-158/par-8 · https://japanlaw.org/en/national-tax-collection-act/art-158/par-8 · https://japanlaw.org/l/334AC0000000147/art-158/par-8 If the district director finds that provision of security, etc. is no longer necessary owing to a change in the financial resources or other circumstances of the taxpayer who has made the provision of security, etc., the district director may, notwithstanding the provisions of the preceding paragraph, release it immediately. machine translation, not official --- ## Cites - art-158/par-1: 国税通則法第五十条 → 国税通則法 第五十条 (Article 50), art-50 — https://japanlaw.org/en/national-tax-general-rules-act/art-50 · https://japanlaw.org/l/337AC0000000066/art-50 - art-158/par-2: 前項 → 国税徴収法 第百五十八条第一項 (Article 158, paragraph (1)), art-158/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-158/par-1 · https://japanlaw.org/l/334AC0000000147/art-158/par-1 - art-158/par-3: 第一項 → 国税徴収法 第百五十八条第一項 (Article 158, paragraph (1)), art-158/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-158/par-1 · https://japanlaw.org/l/334AC0000000147/art-158/par-1 - art-158/par-4: 前項 → 国税徴収法 第百五十八条第三項 (Article 158, paragraph (3)), art-158/par-3 — https://japanlaw.org/en/national-tax-collection-act/art-158/par-3 · https://japanlaw.org/l/334AC0000000147/art-158/par-3 - art-158/par-5: 前項 → 国税徴収法 第百五十八条第四項 (Article 158, paragraph (4)), art-158/par-4 — https://japanlaw.org/en/national-tax-collection-act/art-158/par-4 · https://japanlaw.org/l/334AC0000000147/art-158/par-4 - art-158/par-5: 次項 → 国税徴収法 第百五十八条第六項 (Article 158, paragraph (6)), art-158/par-6 — https://japanlaw.org/en/national-tax-collection-act/art-158/par-6 · https://japanlaw.org/l/334AC0000000147/art-158/par-6 - art-158/par-5: 第三項 → 国税徴収法 第百五十八条第三項 (Article 158, paragraph (3)), art-158/par-3 — https://japanlaw.org/en/national-tax-collection-act/art-158/par-3 · https://japanlaw.org/l/334AC0000000147/art-158/par-3 - art-158/par-6: 第四項 → 国税徴収法 第百五十八条第四項 (Article 158, paragraph (4)), art-158/par-4 — https://japanlaw.org/en/national-tax-collection-act/art-158/par-4 · https://japanlaw.org/l/334AC0000000147/art-158/par-4 - art-158/par-6: 不動産登記法第十六条第二項 → 不動産登記法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/en/real-property-registration-act/art-16/par-2 · https://japanlaw.org/l/416AC0000000123/art-16/par-2 - art-158/par-6: 同法第十八条 → 不動産登記法 第十八条 (Article 18), art-18 — https://japanlaw.org/en/real-property-registration-act/art-18 · https://japanlaw.org/l/416AC0000000123/art-18 - art-158/par-6: 第三項 → 国税徴収法 第百五十八条第三項 (Article 158, paragraph (3)), art-158/par-3 — https://japanlaw.org/en/national-tax-collection-act/art-158/par-3 · https://japanlaw.org/l/334AC0000000147/art-158/par-3 - art-158/par-6: 同法第百十六条第一項 → 不動産登記法 第百十六条第一項 (Article 116, paragraph (1)), art-116/par-1 — https://japanlaw.org/en/real-property-registration-act/art-116/par-1 · https://japanlaw.org/l/416AC0000000123/art-116/par-1 - art-158/par-7: 第一項 → 国税徴収法 第百五十八条第一項 (Article 158, paragraph (1)), art-158/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-158/par-1 · https://japanlaw.org/l/334AC0000000147/art-158/par-1 - art-158/par-7: 第四項 → 国税徴収法 第百五十八条第四項 (Article 158, paragraph (4)), art-158/par-4 — https://japanlaw.org/en/national-tax-collection-act/art-158/par-4 · https://japanlaw.org/l/334AC0000000147/art-158/par-4 - art-158/par-8: 前項 → 国税徴収法 第百五十八条第七項 (Article 158, paragraph (7)), art-158/par-7 — https://japanlaw.org/en/national-tax-collection-act/art-158/par-7 · https://japanlaw.org/l/334AC0000000147/art-158/par-7 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 国税徴収法 第百五十八条第二項（保全担保） — https://japanlaw.org/en/national-tax-collection-act/art-158/par-2 · https://japanlaw.org/l/334AC0000000147/art-158/par-2 - 国税徴収法 第百五十八条第三項（保全担保） — https://japanlaw.org/en/national-tax-collection-act/art-158/par-3 · https://japanlaw.org/l/334AC0000000147/art-158/par-3 - 国税徴収法 第百五十八条第四項（保全担保） — https://japanlaw.org/en/national-tax-collection-act/art-158/par-4 · https://japanlaw.org/l/334AC0000000147/art-158/par-4 - 国税徴収法 第百五十八条第五項（保全担保） — https://japanlaw.org/en/national-tax-collection-act/art-158/par-5 · https://japanlaw.org/l/334AC0000000147/art-158/par-5 - 国税徴収法 第百五十八条第六項（保全担保） — https://japanlaw.org/en/national-tax-collection-act/art-158/par-6 · https://japanlaw.org/l/334AC0000000147/art-158/par-6 - 国税徴収法 第百五十八条第七項（保全担保） — https://japanlaw.org/en/national-tax-collection-act/art-158/par-7 · https://japanlaw.org/l/334AC0000000147/art-158/par-7 - 国税徴収法 第百五十八条第八項（保全担保） — https://japanlaw.org/en/national-tax-collection-act/art-158/par-8 · https://japanlaw.org/l/334AC0000000147/art-158/par-8 --- ## 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-20261102T031546-025, 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-20261102T031546-025, 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