# 国税徴収法 / National Tax Collection Act — 第五十一条 (Article 51) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-51. 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: 第五十一条 (Article 51)（相続があつた場合の差押） — address `art-51` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-51 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-51 - 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. --- ### 第五十一条（相続があつた場合の差押） — Seizure Where Inheritance Has Occurred caption: machine translation, not official art-51 · https://japanlaw.org/en/national-tax-collection-act/art-51 · https://japanlaw.org/l/334AC0000000147/art-51 **第一項** 徴収職員は、被相続人の国税につきその相続人の財産を差し押える場合には、滞納処分の執行に支障がない限り、まず相続財産を差し押えるように努めなければならない。 art-51/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-51/par-1 · https://japanlaw.org/l/334AC0000000147/art-51/par-1 When seizing the property of an heir for the national tax of the decedent, a collection official must endeavor to seize the inherited property first, to the extent that doing so does not hinder the execution of the delinquent tax collection procedure. machine translation, not official **第二項** 被相続人の国税につき相続人の固有財産が差し押えられた場合には、その相続人は、税務署長に対し、他に換価が容易な相続財産で第三者の権利の目的となつていないものを有しており、かつ、その財産により当該国税の全額を徴収することができることを理由として、その差押換を請求することができる。 art-51/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-51/par-2 · https://japanlaw.org/l/334AC0000000147/art-51/par-2 Where the heir's own property has been seized for the national tax of the decedent, the heir may request the district director to substitute the seizure, on the ground that the heir holds other inherited property that is easy to realize and is not subject to the rights of third parties, and that the entire amount of that national tax can be collected from that property. machine translation, not official **第三項** 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、その旨を当該相続人に通知しなければならない。この場合においては、前条第五項の規定を準用する。 art-51/par-3 · https://japanlaw.org/en/national-tax-collection-act/art-51/par-3 · https://japanlaw.org/l/334AC0000000147/art-51/par-3 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 heir to that effect if the district director does not find the request appropriate. In this case, the provisions of paragraph (5) of the preceding Article apply mutatis mutandis. machine translation, not official --- ## Cites - art-51/par-3: 前項 → 国税徴収法 第五十一条第二項 (Article 51, paragraph (2)), art-51/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-51/par-2 · https://japanlaw.org/l/334AC0000000147/art-51/par-2 - art-51/par-3: 前条第五項 → 国税徴収法 第五十条第五項 (Article 50, paragraph (5)), 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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-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