# 国税徴収法 / National Tax Collection Act — 第四十八条 (Article 48) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-48. 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: 第四十八条 (Article 48)（超過差押及び無益な差押の禁止） — address `art-48` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-48 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-48 - 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. --- ### 第四十八条（超過差押及び無益な差押の禁止） — Prohibition of Excessive Seizure and Futile Seizure caption: machine translation, not official art-48 · https://japanlaw.org/en/national-tax-collection-act/art-48 · https://japanlaw.org/l/334AC0000000147/art-48 **第一項** 国税を徴収するために必要な財産以外の財産は、差し押えることができない。 art-48/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-48/par-1 · https://japanlaw.org/l/334AC0000000147/art-48/par-1 Property other than that necessary for collecting national tax may not be seized. machine translation, not official **第二項** 差し押えることができる財産の価額がその差押に係る滞納処分費及び徴収すべき国税に先だつ他の国税、地方税その他の債権の金額の合計額をこえる見込がないときは、その財産は、差し押えることができない。 art-48/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-48/par-2 · https://japanlaw.org/l/334AC0000000147/art-48/par-2 If there is no prospect that the value of the property that may be seized will exceed the total amount of the expenses for the delinquent tax collection procedure pertaining to the seizure and the amounts of other national taxes, local taxes, and other claims that take priority over the national tax to be collected, that property may not be seized. machine translation, not official ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法 第百三十七条の二第十一項第三号（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予） — https://japanlaw.org/en/income-tax-act/art-137-2/par-11/item-3 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-11/item-3 - 所得税法 第百三十七条の三第十三項第三号（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予） — https://japanlaw.org/en/income-tax-act/art-137-3/par-13/item-3 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-13/item-3 - 租税特別措置法 第七十条の七第十三項第七号（非上場株式等についての贈与税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-13/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-13/item-7 - 租税特別措置法 第七十条の七の二第十四項第七号（非上場株式等についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-14/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14/item-7 - 租税特別措置法 第七十条の七の九第十項第六号（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-10/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-6 --- ## 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-20261102T031546-005, 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-20261102T031546-005, 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