# 国税徴収法 / National Tax Collection Act — 第七十一条 (Article 71) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-71. 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: 第七十一条 (Article 71)（自動車、建設機械又は小型船舶の差押え） — address `art-71` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-71 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-71 - 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. --- ### 第七十一条（自動車、建設機械又は小型船舶の差押え） — Seizure of Motor Vehicles, Construction Machinery or Small Vessels caption: machine translation, not official art-71 · https://japanlaw.org/en/national-tax-collection-act/art-71 · https://japanlaw.org/l/334AC0000000147/art-71 **第一項** 道路運送車両法（昭和二十六年法律第百八十五号）の規定により登録を受けた自動車（以下「自動車」という。）、建設機械抵当法（昭和二十九年法律第九十七号）の規定により登記を受けた建設機械（以下「建設機械」という。）又は小型船舶の登録等に関する法律（平成十三年法律第百二号）の規定により登録を受けた小型船舶（以下「小型船舶」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-71/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-71/par-1 · https://japanlaw.org/l/334AC0000000147/art-71/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 motor vehicle registered under the provisions of the Road Transport Vehicle Act (Act No. 185 of 1951) (hereinafter referred to as a "motor vehicle"), construction machinery registered under the provisions of the Construction Machinery Hypothecation Act (Act No. 97 of 1954) (hereinafter referred to as "construction machinery"), or a small vessel registered under the provisions of the Act on Registration, etc. of Small-Sized Vessels (Act No. 102 of 2001) (hereinafter referred to as a "small vessel"). machine translation, not official **第二項** 前条第三項及び第四項の規定は、自動車、建設機械又は小型船舶の差押えについて準用する。 art-71/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-71/par-2 · https://japanlaw.org/l/334AC0000000147/art-71/par-2 The provisions of paragraphs (3) and (4) of the preceding Article apply mutatis mutandis to the seizure of motor vehicles, construction machinery or small vessels. machine translation, not official **第三項** 税務署長は、自動車、建設機械又は小型船舶を差し押さえた場合には、滞納者に対し、これらの引渡しを命じ、徴収職員にこれらの占有をさせることができる。 art-71/par-3 · https://japanlaw.org/en/national-tax-collection-act/art-71/par-3 · https://japanlaw.org/l/334AC0000000147/art-71/par-3 If the district director has seized a motor vehicle, construction machinery or a small vessel, the district director may order the delinquent taxpayer to deliver it and have a collection official take possession of it. machine translation, not official **第四項** 第五十六条第一項（動産等の差押手続）、第五十八条（第三者が占有する動産等の差押手続）及び第五十九条（引渡命令を受けた第三者等の権利の保護）の規定は、前項の規定により徴収職員に自動車、建設機械又は小型船舶を占有させる場合について準用する。 art-71/par-4 · https://japanlaw.org/en/national-tax-collection-act/art-71/par-4 · https://japanlaw.org/l/334AC0000000147/art-71/par-4 The provisions of Article 56, paragraph (1) (Procedures for Seizure of Movables, etc.), Article 58 (Procedures for Seizure of Movables, etc. in the Possession of a Third Party) and Article 59 (Protection of the Rights of Third Parties, etc. Who Have Received an Order for Delivery) apply mutatis mutandis where a collection official is made to take possession of a motor vehicle, construction machinery or a small vessel under the provisions of the preceding paragraph. machine translation, not official **第五項** 徴収職員は、第三項の規定により占有する自動車、建設機械又は小型船舶を滞納者又はこれらを占有する第三者に保管させることができる。この場合においては、封印その他の公示方法によりその自動車、建設機械又は小型船舶が徴収職員の占有に係る旨を明らかにしなければならないものとし、また、次項の規定により自動車の運行、建設機械の使用又は小型船舶の航行を許可する場合を除き、これらの運行、使用又は航行をさせないための適当な措置を講じなければならない。 art-71/par-5 · https://japanlaw.org/en/national-tax-collection-act/art-71/par-5 · https://japanlaw.org/l/334AC0000000147/art-71/par-5 A collection official may have a motor vehicle, construction machinery or a small vessel of which the official has taken possession under the provisions of paragraph (3) kept in custody by the delinquent taxpayer or by a third party in possession of it. In this case, the collection official must make clear, by sealing or other means of public notice, that the motor vehicle, construction machinery or small vessel is in the possession of the collection official, and, except where the operation of the motor vehicle, the use of the construction machinery or the navigation of the small vessel is permitted under the provisions of the following paragraph, must take appropriate measures to prevent their operation, use or navigation. machine translation, not official **第六項** 徴収職員は、第三項又は前項の規定により占有し、又は保管させた自動車、建設機械又は小型船舶につき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、その運行、使用又は航行を許可することができる。 art-71/par-6 · https://japanlaw.org/en/national-tax-collection-act/art-71/par-6 · https://japanlaw.org/l/334AC0000000147/art-71/par-6 Where there is a business necessity or other reasonable grounds regarding a motor vehicle, construction machinery or small vessel of which a collection official has taken possession, or which the official has had kept in custody, under the provisions of paragraph (3) or the preceding paragraph, the collection official may permit its operation, use or navigation upon the application of the delinquent taxpayer and of the persons who have made a request for share distribution with respect to it and the persons who hold a mortgage or other right over it. machine translation, not official --- ## Cites - art-71/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-71/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-71/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-71/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-71/par-2: 前条第三項 → 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-71/par-2: 第四項 → 国税徴収法 第七十条第四項 (Article 70, paragraph (4)), 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 - art-71/par-4: 第五十六条第一項 → 国税徴収法 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-56/par-1 · https://japanlaw.org/l/334AC0000000147/art-56/par-1 - art-71/par-4: 第五十八条 → 国税徴収法 第五十八条 (Article 58), art-58 — https://japanlaw.org/en/national-tax-collection-act/art-58 · https://japanlaw.org/l/334AC0000000147/art-58 - art-71/par-4: 第五十九条 → 国税徴収法 第五十九条 (Article 59), art-59 — https://japanlaw.org/en/national-tax-collection-act/art-59 · https://japanlaw.org/l/334AC0000000147/art-59 - art-71/par-4: 前項 → 国税徴収法 第七十一条第三項 (Article 71, paragraph (3)), art-71/par-3 — https://japanlaw.org/en/national-tax-collection-act/art-71/par-3 · https://japanlaw.org/l/334AC0000000147/art-71/par-3 - art-71/par-5: 第三項 → 国税徴収法 第七十一条第三項 (Article 71, paragraph (3)), art-71/par-3 — https://japanlaw.org/en/national-tax-collection-act/art-71/par-3 · https://japanlaw.org/l/334AC0000000147/art-71/par-3 - art-71/par-5: 次項 → 国税徴収法 第七十一条第六項 (Article 71, paragraph (6)), art-71/par-6 — https://japanlaw.org/en/national-tax-collection-act/art-71/par-6 · https://japanlaw.org/l/334AC0000000147/art-71/par-6 - art-71/par-6: 第三項 → 国税徴収法 第七十一条第三項 (Article 71, paragraph (3)), art-71/par-3 — https://japanlaw.org/en/national-tax-collection-act/art-71/par-3 · https://japanlaw.org/l/334AC0000000147/art-71/par-3 - art-71/par-6: 前項 → 国税徴収法 第七十一条第五項 (Article 71, paragraph (5)), art-71/par-5 — https://japanlaw.org/en/national-tax-collection-act/art-71/par-5 · https://japanlaw.org/l/334AC0000000147/art-71/par-5 ## Cited by 11 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 第二十六条第一項第一号（国税及び地方税等と私債権との競合の調整） — https://japanlaw.org/en/national-tax-collection-act/art-26/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-26/par-1/item-1 - 国税徴収法 第七十一条第四項（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-4 · https://japanlaw.org/l/334AC0000000147/art-71/par-4 - 国税徴収法 第七十一条第五項（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-5 · https://japanlaw.org/l/334AC0000000147/art-71/par-5 - 国税徴収法 第七十一条第六項（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-6 · https://japanlaw.org/l/334AC0000000147/art-71/par-6 - 国税徴収法 第八十条第五項（差押えの解除の手続） — https://japanlaw.org/en/national-tax-collection-act/art-80/par-5 · https://japanlaw.org/l/334AC0000000147/art-80/par-5 - 国税徴収法 第八十七条第二項（参加差押えの効力） — https://japanlaw.org/en/national-tax-collection-act/art-87/par-2 · https://japanlaw.org/l/334AC0000000147/art-87/par-2 - 国税徴収法 第九十一条第一項（自動車等の換価前の占有） — https://japanlaw.org/en/national-tax-collection-act/art-91/par-1 · https://japanlaw.org/l/334AC0000000147/art-91/par-1 - 国税徴収法 第百二十九条第一項第四号（配当の原則） — https://japanlaw.org/en/national-tax-collection-act/art-129/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/art-129/par-1/item-4 - 国税徴収法 第百二十九条第五項（配当の原則） — https://japanlaw.org/en/national-tax-collection-act/art-129/par-5 · https://japanlaw.org/l/334AC0000000147/art-129/par-5 - 地方税法 第十四条の二十第一項第一号（地方税及び国税等と私債権との競合の調整） — https://japanlaw.org/en/local-tax-act/art-14-20/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-14-20/par-1/item-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 - claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-008, translated 2026-11-02 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-tax-collection-act-20261102T093952-008, 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