# 国税徴収法 / National Tax Collection Act — 第六十条 (Article 60) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-60. 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: 第六十条 (Article 60)（差し押えた動産等の保管） — address `art-60` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-60 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-60 - 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. --- ### 第六十条（差し押えた動産等の保管） — Custody of Seized Movables, etc. caption: machine translation, not official art-60 · https://japanlaw.org/en/national-tax-collection-act/art-60 · https://japanlaw.org/l/334AC0000000147/art-60 **第一項** 徴収職員は、必要があると認めるときは、差し押えた動産又は有価証券を滞納者又はその財産を占有する第三者に保管させることができる。ただし、その第三者に保管させる場合には、その運搬が困難であるときを除き、その者の同意を受けなければならない。 art-60/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-60/par-1 · https://japanlaw.org/l/334AC0000000147/art-60/par-1 When a collection official finds it necessary, the official may have seized movables or securities kept in custody by the delinquent taxpayer or a third party in possession of the property. However, when having a third party keep them in custody, the official must obtain that person's consent, except where transporting them is difficult. machine translation, not official **第二項** 前項の規定により滞納者又は第三者に保管させたときは、第五十六条第二項（動産等の差押の効力発生時期）の規定にかかわらず、封印、公示書その他差押を明白にする方法により差し押えた旨を表示した時に、差押の効力が生ずる。 art-60/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-60/par-2 · https://japanlaw.org/l/334AC0000000147/art-60/par-2 Where the delinquent taxpayer or a third party has been made to keep property in custody under the provisions of the preceding paragraph, the effect of the seizure arises, notwithstanding the provisions of Article 56, paragraph (2) (Time of Taking Effect of Seizure of Movables, etc.), at the time the fact of seizure is indicated by a seal, a public notice, or other method that makes the seizure clear. machine translation, not official --- ## Cites - art-60/par-2: 前項 → 国税徴収法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-60/par-1 · https://japanlaw.org/l/334AC0000000147/art-60/par-1 - art-60/par-2: 第五十六条第二項 → 国税徴収法 第五十六条第二項 (Article 56, paragraph (2)), art-56/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-56/par-2 · https://japanlaw.org/l/334AC0000000147/art-56/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税徴収法 第六十条第二項（差し押えた動産等の保管） — https://japanlaw.org/en/national-tax-collection-act/art-60/par-2 · https://japanlaw.org/l/334AC0000000147/art-60/par-2 - 国税徴収法 第六十一条第一項（差し押えた動産の使用収益） — https://japanlaw.org/en/national-tax-collection-act/art-61/par-1 · https://japanlaw.org/l/334AC0000000147/art-61/par-1 --- ## 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-20261102T093952-006, 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