# 国税徴収法 / National Tax Collection Act — 第六十八条 (Article 68) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-68. 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: 第六十八条 (Article 68)（不動産の差押の手続及び効力発生時期） — address `art-68` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-68 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-68 - 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. --- ### 第六十八条（不動産の差押の手続及び効力発生時期） — Procedures for Seizure of Real Property and Time of Taking Effect caption: machine translation, not official art-68 · https://japanlaw.org/en/national-tax-collection-act/art-68 · https://japanlaw.org/l/334AC0000000147/art-68 **第一項** 不動産（地上権その他不動産を目的とする物権（所有権を除く。）、工場財団、鉱業権その他不動産とみなされ、又は不動産に関する規定の準用がある財産並びに鉄道財団、軌道財団及び運河財団を含む。以下同じ。）の差押は、滞納者に対する差押書の送達により行う。 art-68/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-68/par-1 · https://japanlaw.org/l/334AC0000000147/art-68/par-1 The seizure of real property (including superficies rights and other real rights whose object is real property (excluding ownership), factory foundations, mining rights and other property that is deemed to be real property or to which the provisions on real property apply mutatis mutandis, and railway foundations, tramway foundations and canal foundations; the same applies hereinafter) is effected by serving a seizure document on the delinquent taxpayer. machine translation, not official **第二項** 前項の差押の効力は、その差押書が滞納者に送達された時に生ずる。 art-68/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-68/par-2 · https://japanlaw.org/l/334AC0000000147/art-68/par-2 The effect of the seizure under the preceding paragraph arises at the time the seizure document is served on the delinquent taxpayer. machine translation, not official **第三項** 税務署長は、不動産を差し押えたときは、差押の登記を関係機関に嘱託しなければならない。 art-68/par-3 · https://japanlaw.org/en/national-tax-collection-act/art-68/par-3 · https://japanlaw.org/l/334AC0000000147/art-68/par-3 When the district director has seized real property, the district director must commission the relevant authority to register the seizure. machine translation, not official **第四項** 前項の差押の登記が差押書の送達前にされた場合には、第二項の規定にかかわらず、その差押の登記がされた時に差押の効力が生ずる。 art-68/par-4 · https://japanlaw.org/en/national-tax-collection-act/art-68/par-4 · https://japanlaw.org/l/334AC0000000147/art-68/par-4 If the registration of the seizure under the preceding paragraph is made before the service of the seizure document, the effect of the seizure arises at the time the registration of the seizure is made, notwithstanding the provisions of paragraph (2). machine translation, not official **第五項** 鉱業権の差押の効力は、第二項及び前項の規定にかかわらず、差押の登録がされた時に生ずる。 art-68/par-5 · https://japanlaw.org/en/national-tax-collection-act/art-68/par-5 · https://japanlaw.org/l/334AC0000000147/art-68/par-5 The effect of the seizure of a mining right arises at the time the registration of the seizure is made, notwithstanding the provisions of paragraph (2) and the preceding paragraph. machine translation, not official --- ## Cites - art-68/par-2: 前項 → 国税徴収法 第六十八条第一項 (Article 68, paragraph (1)), art-68/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-68/par-1 · https://japanlaw.org/l/334AC0000000147/art-68/par-1 - art-68/par-4: 前項 → 国税徴収法 第六十八条第三項 (Article 68, paragraph (3)), art-68/par-3 — https://japanlaw.org/en/national-tax-collection-act/art-68/par-3 · https://japanlaw.org/l/334AC0000000147/art-68/par-3 - art-68/par-4: 第二項 → 国税徴収法 第六十八条第二項 (Article 68, paragraph (2)), art-68/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-68/par-2 · https://japanlaw.org/l/334AC0000000147/art-68/par-2 - art-68/par-5: 第二項 → 国税徴収法 第六十八条第二項 (Article 68, paragraph (2)), art-68/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-68/par-2 · https://japanlaw.org/l/334AC0000000147/art-68/par-2 - art-68/par-5: 前項 → 国税徴収法 第六十八条第四項 (Article 68, paragraph (4)), art-68/par-4 — https://japanlaw.org/en/national-tax-collection-act/art-68/par-4 · https://japanlaw.org/l/334AC0000000147/art-68/par-4 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 国税徴収法 第六十八条第二項（不動産の差押の手続及び効力発生時期） — https://japanlaw.org/en/national-tax-collection-act/art-68/par-2 · https://japanlaw.org/l/334AC0000000147/art-68/par-2 - 国税徴収法 第六十八条第四項（不動産の差押の手続及び効力発生時期） — https://japanlaw.org/en/national-tax-collection-act/art-68/par-4 · https://japanlaw.org/l/334AC0000000147/art-68/par-4 - 国税徴収法 第六十八条第五項（不動産の差押の手続及び効力発生時期） — https://japanlaw.org/en/national-tax-collection-act/art-68/par-5 · https://japanlaw.org/l/334AC0000000147/art-68/par-5 - 国税徴収法 第七十条第一項（船舶又は航空機の差押え） — https://japanlaw.org/en/national-tax-collection-act/art-70/par-1 · https://japanlaw.org/l/334AC0000000147/art-70/par-1 - 国税徴収法 第七十条第四項（船舶又は航空機の差押え） — https://japanlaw.org/en/national-tax-collection-act/art-70/par-4 · https://japanlaw.org/l/334AC0000000147/art-70/par-4 - 国税徴収法 第七十一条第一項（自動車、建設機械又は小型船舶の差押え） — https://japanlaw.org/en/national-tax-collection-act/art-71/par-1 · https://japanlaw.org/l/334AC0000000147/art-71/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-20261102T093952-007, 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