# 国税徴収法 / National Tax Collection Act — 第七十三条の二 (Article 73-2)

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- 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: 第七十三条の二 (Article 73-2)（振替社債等の差押えの手続及び効力発生時期） — address `art-73-2`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-73-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-73-2
- 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.

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### 第七十三条の二（振替社債等の差押えの手続及び効力発生時期） — Procedures for Seizure of Book-Entry Corporate Bonds, etc. and Time of Taking Effect
<sup>caption: machine translation, not official</sup>
<sup>art-73-2 · https://japanlaw.org/en/national-tax-collection-act/art-73-2 · https://japanlaw.org/l/334AC0000000147/art-73-2</sup>

    **第一項**  振替社債等の差押えは、振替社債等の発行者（以下この項及び次項において「発行者」という。）及び滞納者がその口座の開設を受けている社債、株式等の振替に関する法律第二条第五項（定義）に規定する振替機関等（滞納者が次の各号に掲げる請求をし、当該各号に定める買取口座に当該請求に係る振替社債等についての記載又は記録がされている場合であつて、当該請求に係る振替社債等を差し押さえるときは、発行者が当該買取口座の開設を受けている当該振替機関等。以下この条において「振替機関等」という。）に対する差押通知書の送達により行う。
    <sup>art-73-2/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-73-2/par-1 · https://japanlaw.org/l/334AC0000000147/art-73-2/par-1</sup>
    The seizure of book-entry corporate bonds, etc. is effected by serving a written notice of seizure on the issuer of the book-entry corporate bonds, etc. (hereinafter in this paragraph and the following paragraph referred to as the "issuer") and the book-entry transfer institution, etc. prescribed in Article 2, paragraph (5) (Definitions) of the Act on Book-Entry Transfer of Corporate Bonds and Shares with which the delinquent taxpayer has had an account opened (where the delinquent taxpayer has made a demand set out in one of the following items and the book-entry corporate bonds, etc. relating to that demand are entered or recorded in the purchase account specified in that item, and the book-entry corporate bonds, etc. relating to that demand are to be seized, the book-entry transfer institution, etc. with which the issuer has had that purchase account opened; hereinafter referred to as the "book-entry transfer institution, etc." in this Article).
    <sup>machine translation, not official</sup>

      **一**  社債、株式等の振替に関する法律第百五十五条第一項（株式買取請求に関する会社法の特例）（社債、株式等の振替に関する法律第二百二十八条第一項（投資口に関する株式に係る規定の準用）及び第二百三十九条第一項（優先出資に関する株式に係る規定の準用）において読み替えて準用する場合を含む。以下この号において同じ。）に規定する株式買取請求、投資口買取請求又は優先出資買取請求　同法第百五十五条第一項に規定する買取口座
      <sup>art-73-2/par-1/item-1 · https://japanlaw.org/en/national-tax-collection-act/art-73-2/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-73-2/par-1/item-1</sup>
      an exercise of appraisal rights, exercise of appraisal rights on investment units or exercise of appraisal rights on preferred equity investments prescribed in Article 155, paragraph (1) (Special Provisions of the Companies Act on Exercise of Appraisal Rights) of the Act on Book-Entry Transfer of Corporate Bonds and Shares (including where applied mutatis mutandis with the terms replaced under Article 228, paragraph (1) (Application Mutatis Mutandis of Provisions on Shares to Investment Units) and Article 239, paragraph (1) (Application Mutatis Mutandis of Provisions on Shares to Preferred Equity) of the Act on Book-Entry Transfer of Corporate Bonds and Shares; the same applies hereinafter in this item): the purchase account prescribed in Article 155, paragraph (1) of that Act;
      <sup>machine translation, not official</sup>

      **二**  社債、株式等の振替に関する法律第百八十三条第一項（新株予約権買取請求に関する会社法の特例）（社債、株式等の振替に関する法律第二百四十七条の三第一項（新投資口予約権に関する新株予約権に係る規定の準用）において読み替えて準用する場合を含む。以下この号において同じ。）に規定する新株予約権買取請求又は新投資口予約権買取請求　同法第百八十三条第一項に規定する買取口座
      <sup>art-73-2/par-1/item-2 · https://japanlaw.org/en/national-tax-collection-act/art-73-2/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-73-2/par-1/item-2</sup>
      an exercise of appraisal rights on share options or exercise of appraisal rights on new investment unit options prescribed in Article 183, paragraph (1) (Special Provisions of the Companies Act on Exercise of Appraisal Rights on Share Options) of the Act on Book-Entry Transfer of Corporate Bonds and Shares (including where applied mutatis mutandis with the terms replaced under Article 247-3, paragraph (1) (Application Mutatis Mutandis of Provisions on Share Options to New Investment Unit Options) of the Act on Book-Entry Transfer of Corporate Bonds and Shares; the same applies hereinafter in this item): the purchase account prescribed in Article 183, paragraph (1) of that Act;
      <sup>machine translation, not official</sup>

      **三**  社債、株式等の振替に関する法律第二百十五条第一項（新株予約権付社債買取請求に関する会社法の特例）に規定する新株予約権付社債買取請求　同項に規定する買取口座
      <sup>art-73-2/par-1/item-3 · https://japanlaw.org/en/national-tax-collection-act/art-73-2/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-73-2/par-1/item-3</sup>
      an exercise of appraisal rights on bonds with share options prescribed in Article 215, paragraph (1) (Special Provisions of the Companies Act on Exercise of Appraisal Rights on Bonds with Share Options) of the Act on Book-Entry Transfer of Corporate Bonds and Shares: the purchase account prescribed in that paragraph;
      <sup>machine translation, not official</sup>

      **四**  社債、株式等の振替に関する法律第二百五十九条第一項（金融機関の合併における株式買取請求に関する合併転換法の特例等）に規定する株式買取請求　同項に規定する買取口座
      <sup>art-73-2/par-1/item-4 · https://japanlaw.org/en/national-tax-collection-act/art-73-2/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/art-73-2/par-1/item-4</sup>
      an exercise of appraisal rights prescribed in Article 259, paragraph (1) (Special Provisions of the Merger and Conversion Act on Exercise of Appraisal Rights in a Merger of Financial Institutions, etc.) of the Act on Book-Entry Transfer of Corporate Bonds and Shares: the purchase account prescribed in that paragraph;
      <sup>machine translation, not official</sup>

      **五**  社債、株式等の振替に関する法律第二百六十条第一項（金融機関の合併における新株予約権買取請求に関する合併転換法の特例等）に規定する新株予約権買取請求　同項に規定する買取口座
      <sup>art-73-2/par-1/item-5 · https://japanlaw.org/en/national-tax-collection-act/art-73-2/par-1/item-5 · https://japanlaw.org/l/334AC0000000147/art-73-2/par-1/item-5</sup>
      an exercise of appraisal rights on share options prescribed in Article 260, paragraph (1) (Special Provisions of the Merger and Conversion Act on Exercise of Appraisal Rights on Share Options in a Merger of Financial Institutions, etc.) of the Act on Book-Entry Transfer of Corporate Bonds and Shares: the purchase account prescribed in that paragraph;
      <sup>machine translation, not official</sup>

      **六**  社債、株式等の振替に関する法律第二百六十六条第一項（保険会社の合併における株式買取請求に関する保険業法の特例等）に規定する株式買取請求　同項に規定する買取口座
      <sup>art-73-2/par-1/item-6 · https://japanlaw.org/en/national-tax-collection-act/art-73-2/par-1/item-6 · https://japanlaw.org/l/334AC0000000147/art-73-2/par-1/item-6</sup>
      an exercise of appraisal rights prescribed in Article 266, paragraph (1) (Special Provisions of the Insurance Business Act on Exercise of Appraisal Rights in a Merger of Insurance Companies, etc.) of the Act on Book-Entry Transfer of Corporate Bonds and Shares: the purchase account prescribed in that paragraph;
      <sup>machine translation, not official</sup>

      **七**  社債、株式等の振替に関する法律第二百六十七条第一項（保険会社の合併における新株予約権買取請求に関する保険業法の特例等）に規定する新株予約権買取請求　同項に規定する買取口座
      <sup>art-73-2/par-1/item-7 · https://japanlaw.org/en/national-tax-collection-act/art-73-2/par-1/item-7 · https://japanlaw.org/l/334AC0000000147/art-73-2/par-1/item-7</sup>
      an exercise of appraisal rights on share options prescribed in Article 267, paragraph (1) (Special Provisions of the Insurance Business Act on Exercise of Appraisal Rights on Share Options in a Merger of Insurance Companies, etc.) of the Act on Book-Entry Transfer of Corporate Bonds and Shares: the purchase account prescribed in that paragraph;
      <sup>machine translation, not official</sup>

      **八**  社債、株式等の振替に関する法律第二百七十三条第一項（金融商品取引所の合併における株式買取請求に関する金融商品取引法の特例等）に規定する株式買取請求　同項に規定する買取口座
      <sup>art-73-2/par-1/item-8 · https://japanlaw.org/en/national-tax-collection-act/art-73-2/par-1/item-8 · https://japanlaw.org/l/334AC0000000147/art-73-2/par-1/item-8</sup>
      an exercise of appraisal rights prescribed in Article 273, paragraph (1) (Special Provisions of the Financial Instruments and Exchange Act on Exercise of Appraisal Rights in a Merger of Financial Instruments Exchanges, etc.) of the Act on Book-Entry Transfer of Corporate Bonds and Shares: the purchase account prescribed in that paragraph;
      <sup>machine translation, not official</sup>

      **九**  社債、株式等の振替に関する法律第二百七十四条第一項（金融商品取引所の合併における新株予約権買取請求に関する金融商品取引法の特例等）に規定する新株予約権買取請求　同項に規定する買取口座
      <sup>art-73-2/par-1/item-9 · https://japanlaw.org/en/national-tax-collection-act/art-73-2/par-1/item-9 · https://japanlaw.org/l/334AC0000000147/art-73-2/par-1/item-9</sup>
      an exercise of appraisal rights on share options prescribed in Article 274, paragraph (1) (Special Provisions of the Financial Instruments and Exchange Act on Exercise of Appraisal Rights on Share Options in a Merger of Financial Instruments Exchanges, etc.) of the Act on Book-Entry Transfer of Corporate Bonds and Shares: the purchase account prescribed in that paragraph.
      <sup>machine translation, not official</sup>

    **第二項**  徴収職員は、振替社債等を差し押さえるときは、発行者に対しその履行を、振替機関等に対し振替社債等の振替又は抹消を、滞納者に対し振替社債等の取立てその他の処分又は振替若しくは抹消の申請を禁じなければならない。
    <sup>art-73-2/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-73-2/par-2 · https://japanlaw.org/l/334AC0000000147/art-73-2/par-2</sup>
    When seizing book-entry corporate bonds, etc., a collection official must prohibit the issuer from performing its obligations with respect to them, the book-entry transfer institution, etc. from transferring or deleting them, and the delinquent taxpayer from collecting or otherwise disposing of them or from applying for their transfer or deletion.
    <sup>machine translation, not official</sup>

    **第三項**  第一項の差押えの効力は、その差押通知書が振替機関等に送達された時に生ずる。
    <sup>art-73-2/par-3 · https://japanlaw.org/en/national-tax-collection-act/art-73-2/par-3 · https://japanlaw.org/l/334AC0000000147/art-73-2/par-3</sup>
    The seizure under paragraph (1) takes effect when the written notice of seizure is served on the book-entry transfer institution, etc.
    <sup>machine translation, not official</sup>

    **第四項**  第六十七条（差し押さえた債権の取立て）の規定は、振替社債等について準用する。
    <sup>art-73-2/par-4 · https://japanlaw.org/en/national-tax-collection-act/art-73-2/par-4 · https://japanlaw.org/l/334AC0000000147/art-73-2/par-4</sup>
    The provisions of Article 67 (Collection of Seized Claims) apply mutatis mutandis to book-entry corporate bonds, etc.
    <sup>machine translation, not official</sup>

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## Cites
- art-73-2/par-1: この項 → 国税徴収法 第七十三条の二第一項 (Article 73-2, paragraph (1)), art-73-2/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-73-2/par-1 · https://japanlaw.org/l/334AC0000000147/art-73-2/par-1
- art-73-2/par-1: 次項 → 国税徴収法 第七十三条の二第二項 (Article 73-2, paragraph (2)), art-73-2/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-73-2/par-2 · https://japanlaw.org/l/334AC0000000147/art-73-2/par-2
- art-73-2/par-1: この条 → 国税徴収法 第七十三条の二 (Article 73-2), art-73-2 — https://japanlaw.org/en/national-tax-collection-act/art-73-2 · https://japanlaw.org/l/334AC0000000147/art-73-2
- art-73-2/par-1/item-1: この号 → 国税徴収法 第七十三条の二第一項第一号 (Article 73-2, paragraph (1), item (i)), art-73-2/par-1/item-1 — https://japanlaw.org/en/national-tax-collection-act/art-73-2/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-73-2/par-1/item-1
- art-73-2/par-1/item-2: この号 → 国税徴収法 第七十三条の二第一項第二号 (Article 73-2, paragraph (1), item (ii)), art-73-2/par-1/item-2 — https://japanlaw.org/en/national-tax-collection-act/art-73-2/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-73-2/par-1/item-2
- art-73-2/par-3: 第一項 → 国税徴収法 第七十三条の二第一項 (Article 73-2, paragraph (1)), art-73-2/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-73-2/par-1 · https://japanlaw.org/l/334AC0000000147/art-73-2/par-1
- art-73-2/par-4: 第六十七条 → 国税徴収法 第六十七条 (Article 67), art-67 — https://japanlaw.org/en/national-tax-collection-act/art-67 · https://japanlaw.org/l/334AC0000000147/art-67

## Cited by

8 provisions cite this one. No official source publishes this direction.

- 国税徴収法 第五十四条第一項第二号（差押調書） — https://japanlaw.org/en/national-tax-collection-act/art-54/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-54/par-1/item-2
- 国税徴収法 第五十四条第一項第三号（差押調書） — https://japanlaw.org/en/national-tax-collection-act/art-54/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-54/par-1/item-3
- 国税徴収法 第七十三条第一項（電話加入権等の差押えの手続及び効力発生時期） — https://japanlaw.org/en/national-tax-collection-act/art-73/par-1 · https://japanlaw.org/l/334AC0000000147/art-73/par-1
- 国税徴収法 第七十三条の二第一項（振替社債等の差押えの手続及び効力発生時期） — https://japanlaw.org/en/national-tax-collection-act/art-73-2/par-1 · https://japanlaw.org/l/334AC0000000147/art-73-2/par-1
- 国税徴収法 第七十三条の二第一項第一号（振替社債等の差押えの手続及び効力発生時期） — https://japanlaw.org/en/national-tax-collection-act/art-73-2/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-73-2/par-1/item-1
- 国税徴収法 第七十三条の二第一項第二号（振替社債等の差押えの手続及び効力発生時期） — https://japanlaw.org/en/national-tax-collection-act/art-73-2/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-73-2/par-1/item-2
- 国税徴収法 第七十三条の二第三項（振替社債等の差押えの手続及び効力発生時期） — https://japanlaw.org/en/national-tax-collection-act/art-73-2/par-3 · https://japanlaw.org/l/334AC0000000147/art-73-2/par-3
- 国税徴収法 第百二十二条第一項（債権等の権利移転の手続） — https://japanlaw.org/en/national-tax-collection-act/art-122/par-1 · https://japanlaw.org/l/334AC0000000147/art-122/par-1

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## 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-20261102T031546-010, 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