# 国税徴収法 / National Tax Collection Act — 第百八十六条 (Article 186)

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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: 第百八十六条 (Article 186)（政令への委任） — address `art-186`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-186
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-186
- 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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### 第百八十六条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>art-186 · https://japanlaw.org/en/national-tax-collection-act/art-186 · https://japanlaw.org/l/334AC0000000147/art-186</sup>

**第一項**  この法律に定めるもののほか、差押調書、交付要求書その他この法律の規定により作成する書類に記載すべき事項、この法律の規定により利害関係人その他の者に通知すべき事項及びこの法律の実施のための手続その他その執行に関し必要な事項は、政令で定める。
<sup>art-186/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-186/par-1 · https://japanlaw.org/l/334AC0000000147/art-186/par-1</sup>
In addition to what is provided for in this Act, the matters to be stated in seizure records, written requests for share distribution, and other documents prepared under the provisions of this Act, the matters to be notified to interested persons and other persons under the provisions of this Act, and the procedures for the implementation of this Act and other matters necessary for its enforcement are specified by Cabinet Order.
<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-20261102T095109-007, 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