# 国税徴収法 / National Tax Collection Act — 第百七十二条 (Article 172) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-172. 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: 第百七十二条 (Article 172)（差押動産等の搬出の制限） — address `art-172` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-172 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-172 - 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. --- ### 第百七十二条（差押動産等の搬出の制限） — Restrictions on Removal of Seized Movables, etc. caption: machine translation, not official art-172 · https://japanlaw.org/en/national-tax-collection-act/art-172 · https://japanlaw.org/l/334AC0000000147/art-172 **第一項** 第五十八条第二項（滞納者の動産等を占有する第三者に対する引渡命令）に規定する引渡命令を受けた第三者が、その命令に係る財産が滞納者の所有に属していないことを理由として、その命令につき不服申立てをしたときは、その不服申立ての係属する間は、当該財産の搬出をすることができない。 art-172/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-172/par-1 · https://japanlaw.org/l/334AC0000000147/art-172/par-1 Where a third party who has received a delivery order prescribed in Article 58, paragraph (2) (Delivery Order to Third Parties Possessing Movables, etc. of Delinquent Taxpayers) files an appeal against the order on the ground that the property concerned in the order does not belong to the delinquent taxpayer, the property cannot be removed while the appeal is pending. machine translation, not official --- ## Cites - art-172/par-1: 第五十八条第二項 → 国税徴収法 第五十八条第二項 (Article 58, paragraph (2)), art-58/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-58/par-2 · https://japanlaw.org/l/334AC0000000147/art-58/par-2 --- ## 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-20261102T095109-006, 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