# 国税徴収法 / National Tax Collection Act — 第百八十七条 (Article 187) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-187. 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: 第百八十七条 (Article 187) — address `art-187` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-187 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-187 - 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. --- ### 第百八十七条 art-187 · https://japanlaw.org/en/national-tax-collection-act/art-187 · https://japanlaw.org/l/334AC0000000147/art-187 **第一項** 納税者が滞納処分の執行又は租税条約等の相手国等に対する共助対象国税の徴収の共助の要請による徴収を免れる目的でその財産を隠蔽し、損壊し、若しくは国の不利益に処分し、その財産に係る負担を偽つて増加する行為をし、又はその現状を改変して、その財産の価額を減損し、若しくはその滞納処分に係る滞納処分費若しくは租税条約等の相手国等に対する共助対象国税の徴収の共助の要請による徴収に関する費用を増大させる行為をしたときは、その者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。 art-187/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-187/par-1 · https://japanlaw.org/l/334AC0000000147/art-187/par-1 If a taxpayer, for the purpose of evading the execution of the delinquent tax collection procedure or collection pursuant to a request for collection assistance by a tax treaty partner, etc., conceals or damages their property or disposes of it to the detriment of the State, falsely increases the burden on that property, or alters its present condition so as to reduce its value, or increases the expenses for the delinquent tax collection procedure relating to that delinquent tax collection procedure or the expenses relating to collection pursuant to a request for collection assistance by a tax treaty partner, etc., that person is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both. machine translation, not official **第二項** 納税者の財産を占有する第三者が納税者に滞納処分の執行又は租税条約等の相手国等に対する共助対象国税の徴収の共助の要請による徴収を免れさせる目的で前項の行為をしたときも、同項と同様とする。 art-187/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-187/par-2 · https://japanlaw.org/l/334AC0000000147/art-187/par-2 The same applies where a third party in possession of the taxpayer's property commits an act referred to in the preceding paragraph for the purpose of enabling the taxpayer to evade the execution of the delinquent tax collection procedure or collection pursuant to a request for collection assistance by a tax treaty partner, etc. machine translation, not official **第三項** 情を知つて前二項の行為につき納税者又はその財産を占有する第三者の相手方となつたときは、その相手方としてその違反行為をした者は、二年以下の拘禁刑若しくは百五十万円以下の罰金に処し、又はこれを併科する。 art-187/par-3 · https://japanlaw.org/en/national-tax-collection-act/art-187/par-3 · https://japanlaw.org/l/334AC0000000147/art-187/par-3 If a person, knowing the circumstances, becomes the counterparty of the taxpayer or of the third party in possession of the property in an act referred to in the preceding two paragraphs, the person who committed the violation as the counterparty is to be punished by imprisonment for not more than two years or a fine of not more than 1,500,000 yen, or both. machine translation, not official **第四項** 第一項及び第二項（これらの規定中滞納処分の執行に係る部分を除く。）の罪は、日本国外においてこれらの罪を犯した者にも適用する。 art-187/par-4 · https://japanlaw.org/en/national-tax-collection-act/art-187/par-4 · https://japanlaw.org/l/334AC0000000147/art-187/par-4 The offenses under paragraphs (1) and (2) (excluding the portions of those provisions pertaining to the execution of the delinquent tax collection procedure) also apply to a person who has committed those offenses outside Japan. machine translation, not official **第五項** 第三項（滞納処分の執行に係る部分を除く。）の罪は、刑法（明治四十年法律第四十五号）第二条（すべての者の国外犯）の例に従う。 art-187/par-5 · https://japanlaw.org/en/national-tax-collection-act/art-187/par-5 · https://japanlaw.org/l/334AC0000000147/art-187/par-5 The offense under paragraph (3) (excluding the portion pertaining to the execution of the delinquent tax collection procedure) follows the example of Article 2 (Crimes Committed outside Japan) of the Penal Code (Act No. 45 of 1907). machine translation, not official --- ## Cites - art-187/par-2: 前項 → 国税徴収法 第百八十七条第一項 (Article 187, paragraph (1)), art-187/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-187/par-1 · https://japanlaw.org/l/334AC0000000147/art-187/par-1 - art-187/par-3: 前二項 → 国税徴収法 第百八十七条第一項 (Article 187, paragraph (1)), art-187/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-187/par-1 · https://japanlaw.org/l/334AC0000000147/art-187/par-1 - art-187/par-3: 前二項 → 国税徴収法 第百八十七条第二項 (Article 187, paragraph (2)), art-187/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-187/par-2 · https://japanlaw.org/l/334AC0000000147/art-187/par-2 - art-187/par-4: 第一項 → 国税徴収法 第百八十七条第一項 (Article 187, paragraph (1)), art-187/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-187/par-1 · https://japanlaw.org/l/334AC0000000147/art-187/par-1 - art-187/par-4: 第二項 → 国税徴収法 第百八十七条第二項 (Article 187, paragraph (2)), art-187/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-187/par-2 · https://japanlaw.org/l/334AC0000000147/art-187/par-2 - art-187/par-5: 第三項 → 国税徴収法 第百八十七条第三項 (Article 187, paragraph (3)), art-187/par-3 — https://japanlaw.org/en/national-tax-collection-act/art-187/par-3 · https://japanlaw.org/l/334AC0000000147/art-187/par-3 - art-187/par-5: 刑法（明治四十年法律第四十五号）第二条 → 刑法 第二条 (Article 2), art-2 — https://japanlaw.org/en/penal-code/art-2 · https://japanlaw.org/l/140AC0000000045/art-2 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 国税徴収法 第三十九条第一項（無償又は著しい低額の譲受人等の第二次納税義務） — https://japanlaw.org/en/national-tax-collection-act/art-39/par-1 · https://japanlaw.org/l/334AC0000000147/art-39/par-1 - 国税徴収法 第百八十七条第二項 — https://japanlaw.org/en/national-tax-collection-act/art-187/par-2 · https://japanlaw.org/l/334AC0000000147/art-187/par-2 - 国税徴収法 第百八十七条第三項 — https://japanlaw.org/en/national-tax-collection-act/art-187/par-3 · https://japanlaw.org/l/334AC0000000147/art-187/par-3 - 国税徴収法 第百八十七条第四項 — https://japanlaw.org/en/national-tax-collection-act/art-187/par-4 · https://japanlaw.org/l/334AC0000000147/art-187/par-4 - 国税徴収法 第百八十七条第五項 — https://japanlaw.org/en/national-tax-collection-act/art-187/par-5 · https://japanlaw.org/l/334AC0000000147/art-187/par-5 - 国税徴収法 第百九十条第一項 — https://japanlaw.org/en/national-tax-collection-act/art-190/par-1 · https://japanlaw.org/l/334AC0000000147/art-190/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-20261102T095109-007, 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