# 国税徴収法 / National Tax Collection Act — 第七十条 (Article 70) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-70. 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: 第七十条 (Article 70)（船舶又は航空機の差押え） — address `art-70` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-70 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-70 - 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. --- ### 第七十条（船舶又は航空機の差押え） — Seizure of Ships or Aircraft caption: machine translation, not official art-70 · https://japanlaw.org/en/national-tax-collection-act/art-70 · https://japanlaw.org/l/334AC0000000147/art-70 **第一項** 登記される船舶（以下「船舶」という。）又は航空法（昭和二十七年法律第二百三十一号）の規定により登録を受けた飛行機若しくは回転翼航空機（以下「航空機」という。）の差押えについては、第六十八条第一項から第四項まで（不動産の差押えの手続及び効力発生時期）の規定を準用する。 art-70/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-70/par-1 · https://japanlaw.org/l/334AC0000000147/art-70/par-1 The provisions of Article 68, paragraphs (1) through (4) (Procedures for Seizure of Real Property and Time of Taking Effect) apply mutatis mutandis to the seizure of a registered ship or an airplane or rotorcraft registered under the provisions of the Civil Aeronautics Act (Act No. 231 of 1952) (the former hereinafter referred to as a "ship" and the latter as "aircraft"). machine translation, not official **第二項** 税務署長は、滞納処分のため必要があるときは、船舶又は航空機を一時停泊させることができる。ただし、航行中の船舶又は航空機については、この限りでない。 art-70/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-70/par-2 · https://japanlaw.org/l/334AC0000000147/art-70/par-2 When necessary for a delinquent tax collection procedure, the district director may order a ship or aircraft to be temporarily anchored; provided, however, that this does not apply to a ship or aircraft that is under way. machine translation, not official **第三項** 徴収職員は、滞納処分のため必要があるときは、船舶又は航空機の監守及び保存のため必要な処分をすることができる。 art-70/par-3 · https://japanlaw.org/en/national-tax-collection-act/art-70/par-3 · https://japanlaw.org/l/334AC0000000147/art-70/par-3 When necessary for a delinquent tax collection procedure, a collection official may take the necessary measures for the custody and preservation of a ship or aircraft. machine translation, not official **第四項** 前項の処分が差押書の送達前にされた場合には、第一項において準用する第六十八条第二項の規定にかかわらず、その処分をした時に差押えの効力が生ずる。 art-70/par-4 · https://japanlaw.org/en/national-tax-collection-act/art-70/par-4 · https://japanlaw.org/l/334AC0000000147/art-70/par-4 If the measures under the preceding paragraph are taken before the service of the seizure document, the effect of the seizure arises at the time the measures are taken, notwithstanding the provisions of Article 68, paragraph (2) as applied mutatis mutandis in paragraph (1). machine translation, not official **第五項** 税務署長は、停泊中の船舶若しくは航空機を差し押さえた場合又は第二項の規定により船舶若しくは航空機を停泊させた場合において、営業上の必要その他相当の理由があるときは、滞納者並びにこれらにつき交付要求をした者及び抵当権その他の権利を有する者の申立てにより、航行を許可することができる。 art-70/par-5 · https://japanlaw.org/en/national-tax-collection-act/art-70/par-5 · https://japanlaw.org/l/334AC0000000147/art-70/par-5 Where the district director has seized a ship or aircraft that is anchored, or has caused a ship or aircraft to be anchored under the provisions of paragraph (2), and there are business necessity or other reasonable grounds, the district director may permit it to proceed, upon application by the delinquent taxpayer, a person who has made a request for share distribution with respect to it, or a person who holds a mortgage or other right over it. machine translation, not official --- ## Cites - art-70/par-1: 第六十八条第一項から第四項まで → 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-70/par-1: 第六十八条第一項から第四項まで → 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-70/par-1: 第六十八条第一項から第四項まで → 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-70/par-1: 第六十八条第一項から第四項まで → 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 - art-70/par-4: 前項 → 国税徴収法 第七十条第三項 (Article 70, paragraph (3)), art-70/par-3 — https://japanlaw.org/en/national-tax-collection-act/art-70/par-3 · https://japanlaw.org/l/334AC0000000147/art-70/par-3 - art-70/par-4: 第一項 → 国税徴収法 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-70/par-1 · https://japanlaw.org/l/334AC0000000147/art-70/par-1 - art-70/par-4: 第六十八条第二項 → 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-70/par-5: 第二項 → 国税徴収法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-70/par-2 · https://japanlaw.org/l/334AC0000000147/art-70/par-2 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 国税徴収法 第二十四条第五項第一号（譲渡担保権者の物的納税責任） — https://japanlaw.org/en/national-tax-collection-act/art-24/par-5/item-1 · https://japanlaw.org/l/334AC0000000147/art-24/par-5/item-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 第七十条第五項（船舶又は航空機の差押え） — https://japanlaw.org/en/national-tax-collection-act/art-70/par-5 · https://japanlaw.org/l/334AC0000000147/art-70/par-5 - 国税徴収法 第七十一条第二項（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-2 · https://japanlaw.org/l/334AC0000000147/art-71/par-2 - 国税徴収法 附則第三十四条第一項（国税徴収法の一部改正に伴う経過措置） — https://japanlaw.org/en/national-tax-collection-act/suppl-4301-29/art-34/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4301-29/art-34/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 220 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02