# 国税徴収法 / National Tax Collection Act — 第二十四条 (Article 24)

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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: 第二十四条 (Article 24)（譲渡担保権者の物的納税責任） — address `art-24`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-24
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-24
- 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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### 第二十四条（譲渡担保権者の物的納税責任） — Liability in Rem for Tax of a Holder of Property Transferred as Security
<sup>caption: machine translation, not official</sup>
<sup>art-24 · https://japanlaw.org/en/national-tax-collection-act/art-24 · https://japanlaw.org/l/334AC0000000147/art-24</sup>

  **第一項**  納税者が国税を滞納した場合において、その者が譲渡した財産でその譲渡により担保の目的となつているもの（以下「譲渡担保財産」という。）があるときは、その者の財産につき滞納処分を執行してもなお徴収すべき国税に不足すると認められるときに限り、譲渡担保財産から納税者の国税を徴収することができる。
  <sup>art-24/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-24/par-1 · https://japanlaw.org/l/334AC0000000147/art-24/par-1</sup>
  Where a taxpayer is delinquent in paying national tax, if there is property that the taxpayer has transferred and that has become the object of security by that transfer (hereinafter referred to as "property transferred as security"), the taxpayer's national tax may be collected from the property transferred as security only where it is found that the national tax to be collected would still be insufficient even if the delinquent tax collection procedure were executed against the taxpayer's property.
  <sup>machine translation, not official</sup>

  **第二項**  税務署長は、前項の規定により徴収しようとするときは、譲渡担保財産の権利者（以下「譲渡担保権者」という。）に対し、徴収しようとする金額その他必要な事項を記載した書面により告知しなければならない。この場合においては、その者の住所又は居所（事務所及び事業所を含む。以下同じ。）の所在地を所轄する税務署長及び納税者に対しその旨を通知しなければならない。
  <sup>art-24/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-24/par-2 · https://japanlaw.org/l/334AC0000000147/art-24/par-2</sup>
  When the district director intends to collect under the provisions of the preceding paragraph, the district director must give notice, by a document stating the amount to be collected and other necessary matters, to the right holder of the property transferred as security (hereinafter referred to as "holder of property transferred as security"). In this case, the district director must notify that fact to the district director competent over the location of the holder's domicile or residence (including offices and places of business; the same applies hereinafter) and to the taxpayer.
  <sup>machine translation, not official</sup>

  **第三項**  前項の告知書を発した日から十日を経過した日までにその徴収しようとする金額が完納されていないときは、徴収職員は、譲渡担保権者を第二次納税義務者とみなして、その譲渡担保財産につき滞納処分を執行することができる。この場合においては、第三十二条第三項から第五項まで（第二次納税義務の通則）及び第九十条第三項（換価の制限）の規定を準用する。
  <sup>art-24/par-3 · https://japanlaw.org/en/national-tax-collection-act/art-24/par-3 · https://japanlaw.org/l/334AC0000000147/art-24/par-3</sup>
  If the amount to be collected has not been paid in full by the day on which 10 days have elapsed from the day on which the written notice under the preceding paragraph was issued, a collection official may execute the delinquent tax collection procedure against the property transferred as security, deeming the holder of property transferred as security to be a secondary taxpayer. In this case, the provisions of Article 32, paragraphs (3) through (5) (General Rules on Secondary Tax Liability) and Article 90, paragraph (3) (Restrictions on Realization) apply mutatis mutandis.
  <sup>machine translation, not official</sup>

  **第四項**  譲渡担保財産を第一項の納税者の財産としてした差押えは、同項の要件に該当する場合に限り、前項の規定による差押えとして滞納処分を続行することができる。この場合において、税務署長は、遅滞なく、第二項の告知及び通知をしなければならない。
  <sup>art-24/par-4 · https://japanlaw.org/en/national-tax-collection-act/art-24/par-4 · https://japanlaw.org/l/334AC0000000147/art-24/par-4</sup>
  Where property transferred as security has been seized as the taxpayer's property referred to in paragraph (1), the delinquent tax collection procedure may be continued by treating the seizure as seizure under the provisions of the preceding paragraph, only where the requirements of paragraph (1) are met. In this case, the district director must without delay give the notice and make the notification under paragraph (2).
  <sup>machine translation, not official</sup>

  **第五項**  税務署長は、前項の規定により滞納処分を続行する場合において、譲渡担保財産が次の各号に掲げる財産であるときは、当該各号に定める者に対し、納税者の財産としてした差押えを第三項の規定による差押えとして滞納処分を続行する旨を通知しなければならない。
  <sup>art-24/par-5 · https://japanlaw.org/en/national-tax-collection-act/art-24/par-5 · https://japanlaw.org/l/334AC0000000147/art-24/par-5</sup>
  When continuing the delinquent tax collection procedure under the provisions of the preceding paragraph, if the property transferred as security is property listed in the following items, the district director must notify the person specified in each such item that the delinquent tax collection procedure will be continued by treating the seizure made as seizure of the taxpayer's property as seizure under the provisions of paragraph (3).
  <sup>machine translation, not official</sup>

    **一**  第三者が占有する動産（第七十条（船舶又は航空機の差押え）又は第七十一条（自動車、建設機械又は小型船舶の差押え）の規定の適用を受ける財産を除く。以下同じ。）又は有価証券　動産又は有価証券を占有する第三者
    <sup>art-24/par-5/item-1 · https://japanlaw.org/en/national-tax-collection-act/art-24/par-5/item-1 · https://japanlaw.org/l/334AC0000000147/art-24/par-5/item-1</sup>
    Movables in the possession of a third party (excluding property subject to the provisions of Article 70 (Seizure of Ships or Aircraft) or Article 71 (Seizure of Motor Vehicles, Construction Machinery or Small Vessels); the same applies hereinafter) or securities: the third party in possession of the movables or securities;
    <sup>machine translation, not official</sup>

    **二**  第六十二条（差押えの手続及び効力発生時期）又は第七十三条（電話加入権等の差押えの手続及び効力発生時期）の規定の適用を受ける財産（これらの財産の権利の移転につき登記を要するものを除く。）　第三債務者又はこれに準ずる者（以下「第三債務者等」という。）
    <sup>art-24/par-5/item-2 · https://japanlaw.org/en/national-tax-collection-act/art-24/par-5/item-2 · https://japanlaw.org/l/334AC0000000147/art-24/par-5/item-2</sup>
    Property subject to the provisions of Article 62 (Procedures for Seizure and Time of Taking Effect) or Article 73 (Procedures for Seizure of Telephone Subscription Rights, etc. and Time of Taking Effect) (excluding property for which registration is required for the transfer of rights in it): a third-party debtor or a person equivalent thereto (hereinafter referred to as "third-party debtor, etc.").
    <sup>machine translation, not official</sup>

  **第六項**  税務署長は、第四項の規定により滞納処分を続行する場合において、第五十五条第一号又は第三号（質権者等に対する差押えの通知）に掲げる者のうち知れている者があるときは、これらの者に対し、納税者の財産としてした差押えを第三項の規定による差押えとして滞納処分を続行する旨を通知しなければならない。
  <sup>art-24/par-6 · https://japanlaw.org/en/national-tax-collection-act/art-24/par-6 · https://japanlaw.org/l/334AC0000000147/art-24/par-6</sup>
  When continuing the delinquent tax collection procedure under the provisions of paragraph (4), if there is a known person among those listed in Article 55, item (i) or item (iii) (Notice of Seizure to Pledgees, etc.), the district director must notify them that the delinquent tax collection procedure will be continued by treating the seizure made as seizure of the taxpayer's property as seizure under the provisions of paragraph (3).
  <sup>machine translation, not official</sup>

  **第七項**  第二項の規定による告知又は第四項の規定の適用を受ける差押えをした後、納税者の財産の譲渡により担保される債権が債務不履行その他弁済以外の理由により消滅した場合（譲渡担保財産につき買戻し、再売買の予約その他これらに類する契約を締結している場合において、期限の経過その他その契約の履行以外の理由によりその契約が効力を失つたときを含む。）においても、なお譲渡担保財産として存続するものとみなして、第三項の規定を適用する。
  <sup>art-24/par-7 · https://japanlaw.org/en/national-tax-collection-act/art-24/par-7 · https://japanlaw.org/l/334AC0000000147/art-24/par-7</sup>
  Where, after notice under the provisions of paragraph (2) has been given or seizure subject to the provisions of paragraph (4) has been made, the claim secured by the transfer of the taxpayer's property is extinguished by default or for any other reason except performance (including where a contract of repurchase, reservation of resale or any similar contract has been concluded with respect to the property transferred as security and that contract loses effect for a reason other than performance of the contract, such as lapse of a time limit), the provisions of paragraph (3) apply even in that case, deeming the property to continue to exist as property transferred as security.
  <sup>machine translation, not official</sup>

  **第八項**  第一項の規定は、国税の法定納期限等以前に、担保の目的でされた譲渡に係る権利の移転の登記がある場合又は譲渡担保権者が国税の法定納期限等以前に譲渡担保財産となつている事実を、その財産の売却決定の前日までに、証明した場合には、適用しない。この場合においては、第十五条第二項後段及び第三項（優先質権の証明）の規定を準用する。
  <sup>art-24/par-8 · https://japanlaw.org/en/national-tax-collection-act/art-24/par-8 · https://japanlaw.org/l/334AC0000000147/art-24/par-8</sup>
  The provisions of paragraph (1) do not apply where, on or before the statutory due date for tax payment, etc. of national tax, there is registration of transfer of rights relating to a transfer made for the purpose of security, or where the holder of property transferred as security proves, by the day before the decision to sell the property, that the property had become property transferred as security on or before the statutory due date for tax payment, etc. of the national tax. In this case, the provisions of Article 15, paragraph (2), second sentence and paragraph (3) (Proof of Pledges Having Priority) apply mutatis mutandis.
  <sup>machine translation, not official</sup>

  **第九項**  第一項の規定の適用を受ける譲渡担保権者は、第十章（罰則）の規定の適用については、納税者とみなす。
  <sup>art-24/par-9 · https://japanlaw.org/en/national-tax-collection-act/art-24/par-9 · https://japanlaw.org/l/334AC0000000147/art-24/par-9</sup>
  A holder of property transferred as security who is subject to the provisions of paragraph (1) is deemed to be a taxpayer for the purpose of applying the provisions of Chapter X (Penal Provisions).
  <sup>machine translation, not official</sup>

---

## Cites
- art-24/par-2: 前項 → 国税徴収法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-24/par-1 · https://japanlaw.org/l/334AC0000000147/art-24/par-1
- art-24/par-3: 前項 → 国税徴収法 第二十四条第二項 (Article 24, paragraph (2)), art-24/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-24/par-2 · https://japanlaw.org/l/334AC0000000147/art-24/par-2
- art-24/par-3: 第三十二条第三項から第五項まで → 国税徴収法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/en/national-tax-collection-act/art-32/par-3 · https://japanlaw.org/l/334AC0000000147/art-32/par-3
- art-24/par-3: 第三十二条第三項から第五項まで → 国税徴収法 第三十二条第四項 (Article 32, paragraph (4)), art-32/par-4 — https://japanlaw.org/en/national-tax-collection-act/art-32/par-4 · https://japanlaw.org/l/334AC0000000147/art-32/par-4
- art-24/par-3: 第三十二条第三項から第五項まで → 国税徴収法 第三十二条第五項 (Article 32, paragraph (5)), art-32/par-5 — https://japanlaw.org/en/national-tax-collection-act/art-32/par-5 · https://japanlaw.org/l/334AC0000000147/art-32/par-5
- art-24/par-3: 第九十条第三項 → 国税徴収法 第九十条第三項 (Article 90, paragraph (3)), art-90/par-3 — https://japanlaw.org/en/national-tax-collection-act/art-90/par-3 · https://japanlaw.org/l/334AC0000000147/art-90/par-3
- art-24/par-4: 第一項 → 国税徴収法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-24/par-1 · https://japanlaw.org/l/334AC0000000147/art-24/par-1
- art-24/par-4: 前項 → 国税徴収法 第二十四条第三項 (Article 24, paragraph (3)), art-24/par-3 — https://japanlaw.org/en/national-tax-collection-act/art-24/par-3 · https://japanlaw.org/l/334AC0000000147/art-24/par-3
- art-24/par-4: 第二項 → 国税徴収法 第二十四条第二項 (Article 24, paragraph (2)), art-24/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-24/par-2 · https://japanlaw.org/l/334AC0000000147/art-24/par-2
- art-24/par-5: 前項 → 国税徴収法 第二十四条第四項 (Article 24, paragraph (4)), art-24/par-4 — https://japanlaw.org/en/national-tax-collection-act/art-24/par-4 · https://japanlaw.org/l/334AC0000000147/art-24/par-4
- art-24/par-5: 第三項 → 国税徴収法 第二十四条第三項 (Article 24, paragraph (3)), art-24/par-3 — https://japanlaw.org/en/national-tax-collection-act/art-24/par-3 · https://japanlaw.org/l/334AC0000000147/art-24/par-3
- art-24/par-5/item-1: 第七十条 → 国税徴収法 第七十条 (Article 70), art-70 — https://japanlaw.org/en/national-tax-collection-act/art-70 · https://japanlaw.org/l/334AC0000000147/art-70
- art-24/par-5/item-1: 第七十一条 → 国税徴収法 第七十一条 (Article 71), art-71 — https://japanlaw.org/en/national-tax-collection-act/art-71 · https://japanlaw.org/l/334AC0000000147/art-71
- art-24/par-5/item-2: 第六十二条 → 国税徴収法 第六十二条 (Article 62), art-62 — https://japanlaw.org/en/national-tax-collection-act/art-62 · https://japanlaw.org/l/334AC0000000147/art-62
- art-24/par-5/item-2: 第七十三条 → 国税徴収法 第七十三条 (Article 73), art-73 — https://japanlaw.org/en/national-tax-collection-act/art-73 · https://japanlaw.org/l/334AC0000000147/art-73
- art-24/par-6: 第四項 → 国税徴収法 第二十四条第四項 (Article 24, paragraph (4)), art-24/par-4 — https://japanlaw.org/en/national-tax-collection-act/art-24/par-4 · https://japanlaw.org/l/334AC0000000147/art-24/par-4
- art-24/par-6: 第五十五条第一号 → 国税徴収法 第五十五条第一項第一号 (Article 55, paragraph (1), item (i)), art-55/par-1/item-1 — https://japanlaw.org/en/national-tax-collection-act/art-55/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-55/par-1/item-1
- art-24/par-6: 第三号 → 国税徴収法 第五十五条第一項第三号 (Article 55, paragraph (1), item (iii)), art-55/par-1/item-3 — https://japanlaw.org/en/national-tax-collection-act/art-55/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-55/par-1/item-3
- art-24/par-6: 第三項 → 国税徴収法 第二十四条第三項 (Article 24, paragraph (3)), art-24/par-3 — https://japanlaw.org/en/national-tax-collection-act/art-24/par-3 · https://japanlaw.org/l/334AC0000000147/art-24/par-3
- art-24/par-7: 第二項 → 国税徴収法 第二十四条第二項 (Article 24, paragraph (2)), art-24/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-24/par-2 · https://japanlaw.org/l/334AC0000000147/art-24/par-2
- art-24/par-7: 第四項 → 国税徴収法 第二十四条第四項 (Article 24, paragraph (4)), art-24/par-4 — https://japanlaw.org/en/national-tax-collection-act/art-24/par-4 · https://japanlaw.org/l/334AC0000000147/art-24/par-4
- art-24/par-7: 第三項 → 国税徴収法 第二十四条第三項 (Article 24, paragraph (3)), art-24/par-3 — https://japanlaw.org/en/national-tax-collection-act/art-24/par-3 · https://japanlaw.org/l/334AC0000000147/art-24/par-3
- art-24/par-8: 第一項 → 国税徴収法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-24/par-1 · https://japanlaw.org/l/334AC0000000147/art-24/par-1
- art-24/par-8: 第十五条第二項 → 国税徴収法 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-15/par-2 · https://japanlaw.org/l/334AC0000000147/art-15/par-2
- art-24/par-8: 第三項 → 国税徴収法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/en/national-tax-collection-act/art-15/par-3 · https://japanlaw.org/l/334AC0000000147/art-15/par-3
- art-24/par-9: 第一項 → 国税徴収法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-24/par-1 · https://japanlaw.org/l/334AC0000000147/art-24/par-1

## Cited by

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

- 国税徴収法 第十五条第一項第六号（法定納期限等以前に設定された質権の優先） — https://japanlaw.org/en/national-tax-collection-act/art-15/par-1/item-6 · https://japanlaw.org/l/334AC0000000147/art-15/par-1/item-6
- 国税徴収法 第二十四条第二項（譲渡担保権者の物的納税責任） — https://japanlaw.org/en/national-tax-collection-act/art-24/par-2 · https://japanlaw.org/l/334AC0000000147/art-24/par-2
- 国税徴収法 第二十四条第三項（譲渡担保権者の物的納税責任） — https://japanlaw.org/en/national-tax-collection-act/art-24/par-3 · https://japanlaw.org/l/334AC0000000147/art-24/par-3
- 国税徴収法 第二十四条第四項（譲渡担保権者の物的納税責任） — https://japanlaw.org/en/national-tax-collection-act/art-24/par-4 · https://japanlaw.org/l/334AC0000000147/art-24/par-4
- 国税徴収法 第二十四条第五項（譲渡担保権者の物的納税責任） — https://japanlaw.org/en/national-tax-collection-act/art-24/par-5 · https://japanlaw.org/l/334AC0000000147/art-24/par-5
- 国税徴収法 第二十四条第六項（譲渡担保権者の物的納税責任） — https://japanlaw.org/en/national-tax-collection-act/art-24/par-6 · https://japanlaw.org/l/334AC0000000147/art-24/par-6
- 国税徴収法 第二十四条第七項（譲渡担保権者の物的納税責任） — https://japanlaw.org/en/national-tax-collection-act/art-24/par-7 · https://japanlaw.org/l/334AC0000000147/art-24/par-7
- 国税徴収法 第二十四条第八項（譲渡担保権者の物的納税責任） — https://japanlaw.org/en/national-tax-collection-act/art-24/par-8 · https://japanlaw.org/l/334AC0000000147/art-24/par-8
- 国税徴収法 第二十四条第九項（譲渡担保権者の物的納税責任） — https://japanlaw.org/en/national-tax-collection-act/art-24/par-9 · https://japanlaw.org/l/334AC0000000147/art-24/par-9
- 国税徴収法 第二十五条第一項（譲渡担保財産の換価の特例等） — https://japanlaw.org/en/national-tax-collection-act/art-25/par-1 · https://japanlaw.org/l/334AC0000000147/art-25/par-1
- 国税徴収法 第二十五条第二項（譲渡担保財産の換価の特例等） — https://japanlaw.org/en/national-tax-collection-act/art-25/par-2 · https://japanlaw.org/l/334AC0000000147/art-25/par-2
- 国税徴収法 第九十二条第一項（買受人の制限） — https://japanlaw.org/en/national-tax-collection-act/art-92/par-1 · https://japanlaw.org/l/334AC0000000147/art-92/par-1
- 国税徴収法 第百二十四条第一項（担保権の消滅又は引受け） — https://japanlaw.org/en/national-tax-collection-act/art-124/par-1 · https://japanlaw.org/l/334AC0000000147/art-124/par-1
- 国税通則法 第四十八条第三項（納税の猶予の効果） — https://japanlaw.org/en/national-tax-general-rules-act/art-48/par-3 · https://japanlaw.org/l/337AC0000000066/art-48/par-3
- 地方税法 第十四条の十八第六項第一号（譲渡担保権者の物的納税責任） — https://japanlaw.org/en/local-tax-act/art-14-18/par-6/item-1 · https://japanlaw.org/l/325AC0000000226/art-14-18/par-6/item-1

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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
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-tax-collection-act-20261102T093952-003, translated 2026-11-02
- This site's parser, version 220 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02