# 国税徴収法 / National Tax Collection Act — 第六十一条 (Article 61) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-61. 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: 第六十一条 (Article 61)（差し押えた動産の使用収益） — address `art-61` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-61 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-61 - 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. --- ### 第六十一条（差し押えた動産の使用収益） — Use and Taking of Profits from Seized Movables caption: machine translation, not official art-61 · https://japanlaw.org/en/national-tax-collection-act/art-61 · https://japanlaw.org/l/334AC0000000147/art-61 **第一項** 徴収職員は、前条第一項の規定により滞納者に差し押えた動産を保管させる場合において、国税の徴収上支障がないと認めるときは、その使用又は収益を許可することができる。 art-61/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-61/par-1 · https://japanlaw.org/l/334AC0000000147/art-61/par-1 When having a delinquent taxpayer keep seized movables in custody under the provisions of paragraph (1) of the preceding Article, a collection official may permit the use of or the taking of profits from them if the official finds that doing so poses no hindrance to the collection of national tax. machine translation, not official **第二項** 前項の規定は、差し押えた動産につき使用又は収益をする権利を有する第三者にその動産を保管させる場合について準用する。 art-61/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-61/par-2 · https://japanlaw.org/l/334AC0000000147/art-61/par-2 The provisions of the preceding paragraph apply mutatis mutandis to the case where a third party who holds a right to use or take profits from seized movables is made to keep those movables in custody. machine translation, not official --- ## Cites - art-61/par-1: 前条第一項 → 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-61/par-2: 前項 → 国税徴収法 第六十一条第一項 (Article 61, paragraph (1)), art-61/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-61/par-1 · https://japanlaw.org/l/334AC0000000147/art-61/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税徴収法 第六十一条第二項（差し押えた動産の使用収益） — https://japanlaw.org/en/national-tax-collection-act/art-61/par-2 · https://japanlaw.org/l/334AC0000000147/art-61/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-20261102T093952-006, 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