# 国税徴収法 / National Tax Collection Act — 第五十三条 (Article 53) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-53. 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: 第五十三条 (Article 53)（保険に付されている財産に対する差押えの効力） — address `art-53` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-53 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-53 - 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. --- ### 第五十三条（保険に付されている財産に対する差押えの効力） — Effect of Seizure of Insured Property caption: machine translation, not official art-53 · https://japanlaw.org/en/national-tax-collection-act/art-53 · https://japanlaw.org/l/334AC0000000147/art-53 **第一項** 差押財産が損害保険に付され、又は中小企業等協同組合法（昭和二十四年法律第百八十一号）第九条の七の二第一項（火災共済事業）の規定による共済その他法律の規定による共済でこれに類するものの目的となつているときは、その差押えの効力は、保険金又は共済金の支払を受ける権利に及ぶ。ただし、財産を差し押さえた旨を保険者又は共済事業者に通知しなければ、その差押えをもつてこれらの者に対抗することができない。 art-53/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-53/par-1 · https://japanlaw.org/l/334AC0000000147/art-53/par-1 Where seized property is covered by non-life insurance, or is the subject of mutual aid under Article 9-7-2, paragraph (1) (Fire Mutual Aid Business) of the Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949) or other similar mutual aid under the provisions of an Act, the effect of the seizure extends to the right to receive payment of insurance proceeds or mutual aid proceeds; provided, however, that the seizure cannot be asserted against the insurer or the mutual aid business operator unless notice that the property has been seized is given to them. machine translation, not official **第二項** 徴収職員が差押に係る前項の保険金又は共済金の支払を受けた場合において、その財産がその保険又は共済に係る事故が生じた時に先取特権、質権又は抵当権の目的となつていたときは、その先取特権者、質権者又は抵当権者は、民法第三百四条第一項ただし書（先取特権の物上代位）その他これらの権利の行使のためその保険金又は共済金の支払を受ける権利をその支払前に差し押えることを必要とする規定の適用については、その支払前にその差押をしたものとみなす。 art-53/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-53/par-2 · https://japanlaw.org/l/334AC0000000147/art-53/par-2 Where a collection official has received payment of the insurance proceeds or mutual aid proceeds under the preceding paragraph relating to the seizure, and the property was the subject of a statutory lien, pledge, or mortgage at the time the accident relating to that insurance or mutual aid occurred, the holder of the statutory lien, the pledgee, or the mortgagee is deemed to have made the seizure before the payment, for the purpose of applying the proviso to Article 304, paragraph (1) (Subrogation of Statutory Lien) of the Civil Code and other provisions that require the seizure of the right to receive payment of the insurance proceeds or mutual aid proceeds before the payment in order to exercise those rights. machine translation, not official --- ## Cites - art-53/par-1: 中小企業等協同組合法（昭和二十四年法律第百八十一号）第九条の七の二第一項 → e-Gov law 324AC0000000181, 第九条の七の二第一項 (Article 9-7-2, paragraph (1)), art-9-7-2/par-1 — not held in this collection - art-53/par-2: 前項 → 国税徴収法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-53/par-1 · https://japanlaw.org/l/334AC0000000147/art-53/par-1 - art-53/par-2: 民法第三百四条第一項 → 民法 第三百四条第一項 (Article 304, paragraph (1)), art-304/par-1 — https://japanlaw.org/en/civil-code/art-304/par-1 · https://japanlaw.org/l/129AC0000000089/art-304/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税徴収法 第五十三条第二項（保険に付されている財産に対する差押えの効力） — https://japanlaw.org/en/national-tax-collection-act/art-53/par-2 · https://japanlaw.org/l/334AC0000000147/art-53/par-2 --- ## 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