# 国税徴収法 / National Tax Collection Act — 第五十二条の二 (Article 52-2)

This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-52-2. 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: 第五十二条の二 (Article 52-2)（担保のための仮登記がある財産に対する差押えの効力） — address `art-52-2`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-52-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-52-2
- 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.

---

### 第五十二条の二（担保のための仮登記がある財産に対する差押えの効力） — Effect of Seizure of Property with Provisional Registration for Security
<sup>caption: machine translation, not official</sup>
<sup>art-52-2 · https://japanlaw.org/en/national-tax-collection-act/art-52-2 · https://japanlaw.org/l/334AC0000000147/art-52-2</sup>

    **第一項**  仮登記担保契約に関する法律第十五条（強制競売等の場合の担保仮登記）（同法第二十条（土地等の所有権以外の権利を目的とする契約への準用）において準用する場合を含む。）の規定は、担保のための仮登記がある財産が差し押さえられた場合について準用する。この場合において、同法第十五条中「その決定」とあるのは「その差押え」と、「申立てに基づく」とあるのは「ものである」と読み替えるものとする。
    <sup>art-52-2/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-52-2/par-1 · https://japanlaw.org/l/334AC0000000147/art-52-2/par-1</sup>
    The provisions of Article 15 (Security Provisional Registration in Cases of Compulsory Auction, etc.) of the Act on Contract for Establishment of Security Interests by Use of Provisional Registration (including as applied mutatis mutandis pursuant to Article 20 (Application Mutatis Mutandis to Contracts Concerning Rights Other Than Ownership of Land, etc.) of that Act) apply mutatis mutandis to the case where property with a provisional registration for security has been seized. In this case, the phrase "that decision" in Article 15 of that Act is deemed to be replaced with "that seizure", and the phrase "is based on a petition" is deemed to be replaced with "is one".
    <sup>machine translation, not official</sup>

---

## Cites
- art-52-2/par-1: 仮登記担保契約に関する法律第十五条 → e-Gov law 353AC0000000078, 第十五条 (Article 15), art-15 — not held in this collection
- art-52-2/par-1: 同法第二十条 → e-Gov law 353AC0000000078, 第二十条 (Article 20), art-20 — not held in this collection

---

## 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