# 国税徴収法 / National Tax Collection Act — 第二十二条 (Article 22)

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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: 第二十二条 (Article 22)（担保権付財産が譲渡された場合の国税の徴収） — address `art-22`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-22
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-22
- 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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### 第二十二条（担保権付財産が譲渡された場合の国税の徴収） — Collection of National Tax Where Property Subject to Security Interest Is Transferred
<sup>caption: machine translation, not official</sup>
<sup>art-22 · https://japanlaw.org/en/national-tax-collection-act/art-22 · https://japanlaw.org/l/334AC0000000147/art-22</sup>

  **第一項**  納税者が他に国税に充てるべき十分な財産がない場合において、その者がその国税の法定納期限等後に登記した質権又は抵当権を設定した財産を譲渡したときは、納税者の財産につき滞納処分を執行してもなおその国税に不足すると認められるときに限り、その国税は、その質権者又は抵当権者から、これらの者がその譲渡に係る財産の強制換価手続において、その質権又は抵当権によつて担保される債権につき配当を受けるべき金額のうちから徴収することができる。
  <sup>art-22/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-22/par-1 · https://japanlaw.org/l/334AC0000000147/art-22/par-1</sup>
  Where a taxpayer does not have other sufficient property to appropriate to national tax, if the taxpayer has transferred property on which the taxpayer established a pledge or mortgage registered after the statutory due date for tax payment, etc. of that national tax, then only where it is found that the national tax would still be insufficient even if the delinquent tax collection procedure were executed against the taxpayer's property, that national tax may be collected from the pledgee or mortgagee, out of the amount they are to receive by distribution in respect of the claim secured by the pledge or mortgage in the compulsory liquidation procedure for the property relating to the transfer.
  <sup>machine translation, not official</sup>

  **第二項**  前項の規定により徴収することができる金額は、第一号に掲げる金額から第二号に掲げる金額を控除した額をこえることができない。
  <sup>art-22/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-22/par-2 · https://japanlaw.org/l/334AC0000000147/art-22/par-2</sup>
  The amount that may be collected under the preceding paragraph may not exceed the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i).
  <sup>machine translation, not official</sup>

    **一**  前項の譲渡に係る財産の換価代金から同項に規定する債権が配当を受けるべき金額
    <sup>art-22/par-2/item-1 · https://japanlaw.org/en/national-tax-collection-act/art-22/par-2/item-1 · https://japanlaw.org/l/334AC0000000147/art-22/par-2/item-1</sup>
    The amount that the claim prescribed in the preceding paragraph is to receive by distribution from the proceeds of realization of the property relating to the transfer referred to in that paragraph;
    <sup>machine translation, not official</sup>

    **二**  前号の財産を納税者の財産とみなし、その財産の換価代金につき前項の国税の交付要求があつたものとした場合に同項の債権が配当を受けるべき金額
    <sup>art-22/par-2/item-2 · https://japanlaw.org/en/national-tax-collection-act/art-22/par-2/item-2 · https://japanlaw.org/l/334AC0000000147/art-22/par-2/item-2</sup>
    The amount that the claim referred to in the preceding paragraph would receive by distribution if the property referred to in the preceding item were deemed to be the taxpayer's property and a request for share distribution of the national tax referred to in the preceding paragraph had been made for the proceeds of realization of that property.
    <sup>machine translation, not official</sup>

  **第三項**  税務署長は、第一項の規定により国税を徴収するため、同項の質権者又は抵当権者に代位してその質権又は抵当権を実行することができる。
  <sup>art-22/par-3 · https://japanlaw.org/en/national-tax-collection-act/art-22/par-3 · https://japanlaw.org/l/334AC0000000147/art-22/par-3</sup>
  In order to collect national tax under the provisions of paragraph (1), the district director may subrogate to the pledgee or mortgagee referred to in that paragraph and enforce the pledge or mortgage.
  <sup>machine translation, not official</sup>

  **第四項**  税務署長は、第一項の規定により国税を徴収しようとするときは、その旨を質権者又は抵当権者に通知しなければならない。
  <sup>art-22/par-4 · https://japanlaw.org/en/national-tax-collection-act/art-22/par-4 · https://japanlaw.org/l/334AC0000000147/art-22/par-4</sup>
  When the district director intends to collect national tax under the provisions of paragraph (1), the district director must notify the pledgee or mortgagee to that effect.
  <sup>machine translation, not official</sup>

  **第五項**  税務署長は、第一項の譲渡に係る財産につき強制換価手続が行われた場合には、同項の規定により徴収することができる金額の国税につき、執行機関に対し、交付要求をすることができる。
  <sup>art-22/par-5 · https://japanlaw.org/en/national-tax-collection-act/art-22/par-5 · https://japanlaw.org/l/334AC0000000147/art-22/par-5</sup>
  Where a compulsory liquidation procedure has been carried out for the property relating to the transfer referred to in paragraph (1), the district director may make a request for share distribution to the enforcement agency for the national tax in the amount that may be collected under the provisions of that paragraph.
  <sup>machine translation, not official</sup>

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## Cites
- art-22/par-2: 前項 → 国税徴収法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-22/par-1 · https://japanlaw.org/l/334AC0000000147/art-22/par-1
- art-22/par-2: 第一号 → 国税徴収法 第二十二条第二項第一号 (Article 22, paragraph (2), item (i)), art-22/par-2/item-1 — https://japanlaw.org/en/national-tax-collection-act/art-22/par-2/item-1 · https://japanlaw.org/l/334AC0000000147/art-22/par-2/item-1
- art-22/par-2: 第二号 → 国税徴収法 第二十二条第二項第二号 (Article 22, paragraph (2), item (ii)), art-22/par-2/item-2 — https://japanlaw.org/en/national-tax-collection-act/art-22/par-2/item-2 · https://japanlaw.org/l/334AC0000000147/art-22/par-2/item-2
- art-22/par-2/item-1: 前項 → 国税徴収法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-22/par-1 · https://japanlaw.org/l/334AC0000000147/art-22/par-1
- art-22/par-2/item-2: 前号 → 国税徴収法 第二十二条第二項第一号 (Article 22, paragraph (2), item (i)), art-22/par-2/item-1 — https://japanlaw.org/en/national-tax-collection-act/art-22/par-2/item-1 · https://japanlaw.org/l/334AC0000000147/art-22/par-2/item-1
- art-22/par-2/item-2: 前項 → 国税徴収法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-22/par-1 · https://japanlaw.org/l/334AC0000000147/art-22/par-1
- art-22/par-3: 第一項 → 国税徴収法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-22/par-1 · https://japanlaw.org/l/334AC0000000147/art-22/par-1
- art-22/par-4: 第一項 → 国税徴収法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-22/par-1 · https://japanlaw.org/l/334AC0000000147/art-22/par-1
- art-22/par-5: 第一項 → 国税徴収法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-22/par-1 · https://japanlaw.org/l/334AC0000000147/art-22/par-1

## Cited by

7 provisions cite this one. No official source publishes this direction.

- 国税徴収法 第二十二条第二項（担保権付財産が譲渡された場合の国税の徴収） — https://japanlaw.org/en/national-tax-collection-act/art-22/par-2 · https://japanlaw.org/l/334AC0000000147/art-22/par-2
- 国税徴収法 第二十二条第二項第一号（担保権付財産が譲渡された場合の国税の徴収） — https://japanlaw.org/en/national-tax-collection-act/art-22/par-2/item-1 · https://japanlaw.org/l/334AC0000000147/art-22/par-2/item-1
- 国税徴収法 第二十二条第二項第二号（担保権付財産が譲渡された場合の国税の徴収） — https://japanlaw.org/en/national-tax-collection-act/art-22/par-2/item-2 · https://japanlaw.org/l/334AC0000000147/art-22/par-2/item-2
- 国税徴収法 第二十二条第三項（担保権付財産が譲渡された場合の国税の徴収） — https://japanlaw.org/en/national-tax-collection-act/art-22/par-3 · https://japanlaw.org/l/334AC0000000147/art-22/par-3
- 国税徴収法 第二十二条第四項（担保権付財産が譲渡された場合の国税の徴収） — https://japanlaw.org/en/national-tax-collection-act/art-22/par-4 · https://japanlaw.org/l/334AC0000000147/art-22/par-4
- 国税徴収法 第二十二条第五項（担保権付財産が譲渡された場合の国税の徴収） — https://japanlaw.org/en/national-tax-collection-act/art-22/par-5 · https://japanlaw.org/l/334AC0000000147/art-22/par-5
- 国税徴収法 第二十三条第三項（法定納期限等以前にされた仮登記により担保される債権の優先等） — https://japanlaw.org/en/national-tax-collection-act/art-23/par-3 · https://japanlaw.org/l/334AC0000000147/art-23/par-3

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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-20261102T093952-003, 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