# 国税徴収法 / National Tax Collection Act — 第百八十二条 (Article 182) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-182. 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: 第百八十二条 (Article 182)（税務署長又は国税局長による滞納処分の執行） — address `art-182` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-182 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-182 - 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. --- ### 第百八十二条（税務署長又は国税局長による滞納処分の執行） — Execution of the Delinquent Tax Collection Procedure by District Director or Regional Commissioner caption: machine translation, not official art-182 · https://japanlaw.org/en/national-tax-collection-act/art-182 · https://japanlaw.org/l/334AC0000000147/art-182 **第一項** 税務署長又は国税局長は、この法律の定めるところにより、その税務署又は国税局所属の徴収職員に滞納処分を執行させることができる。 art-182/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-182/par-1 · https://japanlaw.org/l/334AC0000000147/art-182/par-1 A district director or regional commissioner may, as provided by this Act, have a collection official belonging to the tax office or regional taxation bureau execute the delinquent tax collection procedure. machine translation, not official **第二項** 税務署長又は国税局長は、差し押さえるべき財産又は差押財産がその管轄区域外にあるとき（国税局長については、その管轄区域内の地域を所轄する税務署長の管轄区域内にあるときを含む。）は、当該税務署長又は国税局長は、その財産の所在地を所轄する税務署長又は国税局長に滞納処分の引継ぎをすることができる。 art-182/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-182/par-2 · https://japanlaw.org/l/334AC0000000147/art-182/par-2 When the property to be seized or the seized property is located outside the jurisdictional district of a district director or regional commissioner (in the case of a regional commissioner, including when it is located within the jurisdictional district of a district director having jurisdiction over an area within the regional commissioner's jurisdictional district), that district director or regional commissioner may make a transfer of the delinquent tax collection procedure to the district director or regional commissioner having jurisdiction over the location of the property. machine translation, not official **第三項** 税務署長は、差押財産又は参加差押不動産を換価に付するため必要があると認めるときは、他の税務署長又は国税局長に滞納処分の引継ぎをすることができる。 art-182/par-3 · https://japanlaw.org/en/national-tax-collection-act/art-182/par-3 · https://japanlaw.org/l/334AC0000000147/art-182/par-3 When a district director finds it necessary in order to put seized property or real property under participatory seizure up for realization, the district director may make a transfer of the delinquent tax collection procedure to another district director or to a regional commissioner. machine translation, not official **第四項** 前二項の規定により滞納処分の引継ぎがあつたときは、引継ぎを受けた税務署長又は国税局長は、遅滞なく、その旨を納税者に通知するものとする。 art-182/par-4 · https://japanlaw.org/en/national-tax-collection-act/art-182/par-4 · https://japanlaw.org/l/334AC0000000147/art-182/par-4 When a transfer of the delinquent tax collection procedure has been made pursuant to the provisions of the preceding two paragraphs, the district director or regional commissioner who received the transfer is to notify the taxpayer to that effect without delay. machine translation, not official --- ## Cites - art-182/par-4: 前二項 → 国税徴収法 第百八十二条第二項 (Article 182, paragraph (2)), art-182/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-182/par-2 · https://japanlaw.org/l/334AC0000000147/art-182/par-2 - art-182/par-4: 前二項 → 国税徴収法 第百八十二条第三項 (Article 182, paragraph (3)), art-182/par-3 — https://japanlaw.org/en/national-tax-collection-act/art-182/par-3 · https://japanlaw.org/l/334AC0000000147/art-182/par-3 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 国税徴収法 第百八十二条第四項（税務署長又は国税局長による滞納処分の執行） — https://japanlaw.org/en/national-tax-collection-act/art-182/par-4 · https://japanlaw.org/l/334AC0000000147/art-182/par-4 - 国税徴収法 第百八十三条第五項（税関長による滞納処分の執行） — https://japanlaw.org/en/national-tax-collection-act/art-183/par-5 · https://japanlaw.org/l/334AC0000000147/art-183/par-5 - 国税徴収法 第百八十四条第一項（国税局長が徴収する場合の読替規定） — https://japanlaw.org/en/national-tax-collection-act/art-184/par-1 · https://japanlaw.org/l/334AC0000000147/art-184/par-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-20261102T095109-006, 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