# 国税徴収法 / National Tax Collection Act — 第五十条 (Article 50) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-50. 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: 第五十条 (Article 50)（第三者の権利の目的となつている財産の差押換） — address `art-50` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-50 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-50 - 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. --- ### 第五十条（第三者の権利の目的となつている財産の差押換） — Substitution of Seizure of Property That Is the Subject of Rights of Third Parties caption: machine translation, not official art-50 · https://japanlaw.org/en/national-tax-collection-act/art-50 · https://japanlaw.org/l/334AC0000000147/art-50 **第一項** 質権、抵当権、先取特権（第十九条第一項各号（不動産保存の先取特権等）又は第二十条第一項各号（不動産賃貸の先取特権等）に掲げる先取特権に限る。この項を除き、以下同じ。）、留置権、賃借権その他第三者の権利（これらの先取特権以外の先取特権を除く。以下同じ。）の目的となつている財産が差し押えられた場合には、その第三者は、税務署長に対し、滞納者が他に換価の容易な財産で他の第三者の権利の目的となつていないものを有し、かつ、その財産によりその滞納者の国税の全額を徴収することができることを理由として、その財産の公売公告の日（随意契約による売却をする場合には、その売却の日）までに、その差押換を請求することができる。 art-50/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-50/par-1 · https://japanlaw.org/l/334AC0000000147/art-50/par-1 Where property that is the subject of a pledge, mortgage, statutory lien (limited to a statutory lien listed in the items of Article 19, paragraph (1) (Statutory Liens for Preservation of Real Property, etc.) or the items of Article 20, paragraph (1) (Statutory Liens for Lease of Real Property, etc.); the same applies hereinafter except in this paragraph), right of retention, right of lease, or other right of a third party (excluding statutory liens other than those statutory liens; the same applies hereinafter) has been seized, that third party may, by the date of the public auction notice for that property (or, where it is to be sold by private contract, the date of that sale), request the district director to substitute the seizure, on the ground that the delinquent taxpayer has other property that is easy to realize and is not the subject of rights of other third parties, and that the entire amount of the delinquent taxpayer's national tax can be collected from that property. machine translation, not official **第二項** 税務署長は、前項の請求があつた場合において、その請求を相当と認めるときは、その差押換をしなければならないものとし、その請求を相当と認めないときは、その旨をその第三者に通知しなければならない。 art-50/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-50/par-2 · https://japanlaw.org/l/334AC0000000147/art-50/par-2 When a request under the preceding paragraph is made, the district director is to substitute the seizure if the district director finds the request appropriate, and must notify that third party to that effect if the district director does not find the request appropriate. machine translation, not official **第三項** 前項の通知があつた場合において、その通知を受けた第三者が、その通知を受けた日から起算して七日を経過した日までに、第一項の規定により差し押えるべきことを請求した財産の換価をすべきことを申し立てたときは、その財産が換価の著しく困難なものであり、又は他の第三者の権利の目的となつているものであるときを除き、これを差し押え、かつ、換価に付した後でなければ、同項に規定する第三者の権利の目的となつている財産を換価することができない。 art-50/par-3 · https://japanlaw.org/en/national-tax-collection-act/art-50/par-3 · https://japanlaw.org/l/334AC0000000147/art-50/par-3 Where notice under the preceding paragraph has been given, and the third party who received the notice has, by the day on which seven days have elapsed counting from the day of receiving the notice, applied for the realization of the property that the third party requested be seized under the provisions of paragraph (1), the property subject to the third party's right prescribed in that paragraph may not be realized unless that property has been seized and put up for realization, except where that property is extremely difficult to realize or is subject to the right of another third party. machine translation, not official **第四項** 税務署長は、前項の場合において、同項の申立があつた日から二月以内にその申立に係る財産を差し押え、かつ、換価に付さないときは、第一項に規定する第三者の権利の目的となつている財産の差押を解除しなければならない。ただし、国税に関する法律の規定で換価をすることができないこととするものの適用があるときは、この限りでない。 art-50/par-4 · https://japanlaw.org/en/national-tax-collection-act/art-50/par-4 · https://japanlaw.org/l/334AC0000000147/art-50/par-4 In the case under the preceding paragraph, if the district director does not seize the property relating to the application and put it up for realization within two months from the day of the application under that paragraph, the district director must release the seizure of the property subject to the third party's right prescribed in paragraph (1); provided, however, that this does not apply where a provision of an Act relating to national tax under which realization may not be carried out is applicable. machine translation, not official **第五項** 第二項又は前項の差押は、国税に関する法律の規定で新たに滞納処分の執行をすることができないこととするものにかかわらず、することができる。 art-50/par-5 · https://japanlaw.org/en/national-tax-collection-act/art-50/par-5 · https://japanlaw.org/l/334AC0000000147/art-50/par-5 The seizure under paragraph (2) or the preceding paragraph may be carried out notwithstanding any provision of an Act relating to national tax under which the execution of the delinquent tax collection procedure may not be newly carried out. machine translation, not official --- ## Cites - art-50/par-1: 第十九条第一項 → 国税徴収法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-19/par-1 · https://japanlaw.org/l/334AC0000000147/art-19/par-1 - art-50/par-1: 第二十条第一項 → 国税徴収法 第二十条第一項 (Article 20, paragraph (1)), art-20/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-20/par-1 · https://japanlaw.org/l/334AC0000000147/art-20/par-1 - art-50/par-1: この項 → 国税徴収法 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-50/par-1 · https://japanlaw.org/l/334AC0000000147/art-50/par-1 - art-50/par-2: 前項 → 国税徴収法 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-50/par-1 · https://japanlaw.org/l/334AC0000000147/art-50/par-1 - art-50/par-3: 前項 → 国税徴収法 第五十条第二項 (Article 50, paragraph (2)), art-50/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-50/par-2 · https://japanlaw.org/l/334AC0000000147/art-50/par-2 - art-50/par-3: 第一項 → 国税徴収法 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-50/par-1 · https://japanlaw.org/l/334AC0000000147/art-50/par-1 - art-50/par-4: 前項 → 国税徴収法 第五十条第三項 (Article 50, paragraph (3)), art-50/par-3 — https://japanlaw.org/en/national-tax-collection-act/art-50/par-3 · https://japanlaw.org/l/334AC0000000147/art-50/par-3 - art-50/par-4: 第一項 → 国税徴収法 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-50/par-1 · https://japanlaw.org/l/334AC0000000147/art-50/par-1 - art-50/par-5: 第二項 → 国税徴収法 第五十条第二項 (Article 50, paragraph (2)), art-50/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-50/par-2 · https://japanlaw.org/l/334AC0000000147/art-50/par-2 - art-50/par-5: 前項 → 国税徴収法 第五十条第四項 (Article 50, paragraph (4)), art-50/par-4 — https://japanlaw.org/en/national-tax-collection-act/art-50/par-4 · https://japanlaw.org/l/334AC0000000147/art-50/par-4 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 国税徴収法 第五十条第一項（第三者の権利の目的となつている財産の差押換） — https://japanlaw.org/en/national-tax-collection-act/art-50/par-1 · https://japanlaw.org/l/334AC0000000147/art-50/par-1 - 国税徴収法 第五十条第二項（第三者の権利の目的となつている財産の差押換） — https://japanlaw.org/en/national-tax-collection-act/art-50/par-2 · https://japanlaw.org/l/334AC0000000147/art-50/par-2 - 国税徴収法 第五十条第三項（第三者の権利の目的となつている財産の差押換） — https://japanlaw.org/en/national-tax-collection-act/art-50/par-3 · https://japanlaw.org/l/334AC0000000147/art-50/par-3 - 国税徴収法 第五十条第四項（第三者の権利の目的となつている財産の差押換） — https://japanlaw.org/en/national-tax-collection-act/art-50/par-4 · https://japanlaw.org/l/334AC0000000147/art-50/par-4 - 国税徴収法 第五十条第五項（第三者の権利の目的となつている財産の差押換） — https://japanlaw.org/en/national-tax-collection-act/art-50/par-5 · https://japanlaw.org/l/334AC0000000147/art-50/par-5 - 国税徴収法 第五十一条第三項（相続があつた場合の差押） — https://japanlaw.org/en/national-tax-collection-act/art-51/par-3 · https://japanlaw.org/l/334AC0000000147/art-51/par-3 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-005, 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