# 国税徴収法 / National Tax Collection Act — 第五十五条 (Article 55)

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- 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: 第五十五条 (Article 55)（質権者等に対する差押えの通知） — address `art-55`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-55
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-55
- 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.

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### 第五十五条（質権者等に対する差押えの通知） — Notice of Seizure to Pledgees, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-55 · https://japanlaw.org/en/national-tax-collection-act/art-55 · https://japanlaw.org/l/334AC0000000147/art-55</sup>

    **第一項**  次の各号に掲げる財産を差し押さえたときは、税務署長は、当該各号に掲げる者のうち知れている者に対し、その旨その他必要な事項を通知しなければならない。
    <sup>art-55/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-55/par-1 · https://japanlaw.org/l/334AC0000000147/art-55/par-1</sup>
    When property listed in the following items has been seized, the district director must notify those who are known among the persons listed in the relevant item to that effect and of other necessary particulars.
    <sup>machine translation, not official</sup>

      **一**  質権、抵当権、先取特権、留置権、賃借権その他の第三者の権利（担保のための仮登記に係る権利を除く。）の目的となつている財産　これらの権利を有する者
      <sup>art-55/par-1/item-1 · https://japanlaw.org/en/national-tax-collection-act/art-55/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-55/par-1/item-1</sup>
      Property that is the subject of a pledge, mortgage, statutory lien, right of retention, right of lease, or other right of a third party (excluding rights relating to a provisional registration for security): the persons who hold these rights
      <sup>machine translation, not official</sup>

      **二**  仮登記がある財産　仮登記の権利者
      <sup>art-55/par-1/item-2 · https://japanlaw.org/en/national-tax-collection-act/art-55/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-55/par-1/item-2</sup>
      Property with a provisional registration: the right holder of the provisional registration
      <sup>machine translation, not official</sup>

      **三**  仮差押え又は仮処分がされている財産　仮差押え又は仮処分をした保全執行裁判所又は執行官
      <sup>art-55/par-1/item-3 · https://japanlaw.org/en/national-tax-collection-act/art-55/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-55/par-1/item-3</sup>
      Property that has been provisionally seized or subject to a provisional disposition: the court of preservative execution or the court enforcement officer that carried out the provisional seizure or provisional disposition
      <sup>machine translation, not official</sup>

## Cited by

7 provisions cite this one. No official source publishes this direction.

- 国税徴収法 第二十四条第六項（譲渡担保権者の物的納税責任） — https://japanlaw.org/en/national-tax-collection-act/art-24/par-6 · https://japanlaw.org/l/334AC0000000147/art-24/par-6
- 国税徴収法 第八十一条第一項（質権者等への差押解除の通知） — https://japanlaw.org/en/national-tax-collection-act/art-81/par-1 · https://japanlaw.org/l/334AC0000000147/art-81/par-1
- 国税徴収法 第八十二条第三項（交付要求の手続） — https://japanlaw.org/en/national-tax-collection-act/art-82/par-3 · https://japanlaw.org/l/334AC0000000147/art-82/par-3
- 国税徴収法 第八十四条第三項（交付要求の解除） — https://japanlaw.org/en/national-tax-collection-act/art-84/par-3 · https://japanlaw.org/l/334AC0000000147/art-84/par-3
- 国税徴収法 第八十六条第四項（参加差押えの手続） — https://japanlaw.org/en/national-tax-collection-act/art-86/par-4 · https://japanlaw.org/l/334AC0000000147/art-86/par-4
- 国税徴収法 第九十条第三項（換価の制限） — https://japanlaw.org/en/national-tax-collection-act/art-90/par-3 · https://japanlaw.org/l/334AC0000000147/art-90/par-3
- 地方税法 第十四条の十八第七項（譲渡担保権者の物的納税責任） — https://japanlaw.org/en/local-tax-act/art-14-18/par-7 · https://japanlaw.org/l/325AC0000000226/art-14-18/par-7

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## 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