# 国税徴収法 / National Tax Collection Act — 第七十六条 (Article 76)

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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: 第七十六条 (Article 76)（給与の差押禁止） — address `art-76`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-76
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-76
- 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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### 第七十六条（給与の差押禁止） — Prohibition on Seizure of Salary
<sup>caption: machine translation, not official</sup>
<sup>art-76 · https://japanlaw.org/en/national-tax-collection-act/art-76 · https://japanlaw.org/l/334AC0000000147/art-76</sup>

    **第一項**  給料、賃金、俸給、歳費、退職年金及びこれらの性質を有する給与に係る債権（以下「給料等」という。）については、次に掲げる金額の合計額に達するまでの部分の金額は、差し押えることができない。この場合において、滞納者が同一の期間につき二以上の給料等の支払を受けるときは、その合計額につき、第四号又は第五号に掲げる金額に係る限度を計算するものとする。
    <sup>art-76/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-76/par-1 · https://japanlaw.org/l/334AC0000000147/art-76/par-1</sup>
    With respect to claims relating to salary, wages, stipend, annual allowances, retirement pensions, and remuneration of a similar nature (hereinafter referred to as "salary, etc."), the portion up to the total amount of the amounts set out in the following items may not be seized. In this case, if the delinquent taxpayer receives payment of two or more items of salary, etc. for the same period, the limit relating to the amount set out in item (iv) or item (v) is to be calculated on the total amount of them.
    <sup>machine translation, not official</sup>

      **一**  所得税法第百八十三条（給与所得に係る源泉徴収義務）、第百九十条（年末調整）、第百九十二条（年末調整に係る不足額の徴収）又は第二百十二条（非居住者等の所得に係る源泉徴収義務）の規定によりその給料等につき徴収される所得税に相当する金額
      <sup>art-76/par-1/item-1 · https://japanlaw.org/en/national-tax-collection-act/art-76/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-76/par-1/item-1</sup>
      an amount equivalent to the income tax collected on that salary, etc. pursuant to the provisions of Article 183 (Obligation to Withhold Tax on Salary Income), Article 190 (Year-End Adjustment), Article 192 (Collection of Shortfall Relating to Year-End Adjustment), or Article 212 (Obligation to Withhold Tax on Income of Non-Residents, etc.) of the Income Tax Act;
      <sup>machine translation, not official</sup>

      **二**  地方税法第三百二十一条の三（個人の市町村民税の特別徴収）その他の法令の規定によりその給料等につき特別徴収の方法によつて徴収される道府県民税及び市町村民税並びに森林環境税に相当する金額
      <sup>art-76/par-1/item-2 · https://japanlaw.org/en/national-tax-collection-act/art-76/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-76/par-1/item-2</sup>
      an amount equivalent to the prefectural inhabitant tax, the municipal inhabitant tax, and the forest environment tax collected on that salary, etc. by the method of special collection pursuant to the provisions of Article 321-3 (Special Collection of Individual Municipal Inhabitant Tax) of the Local Tax Act and other laws and regulations;
      <sup>machine translation, not official</sup>

      **三**  健康保険法（大正十一年法律第七十号）第百六十七条第一項（報酬からの保険料の控除）その他の法令の規定によりその給料等から控除される社会保険料（所得税法第七十四条第二項（社会保険料控除）に規定する社会保険料をいう。）に相当する金額
      <sup>art-76/par-1/item-3 · https://japanlaw.org/en/national-tax-collection-act/art-76/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-76/par-1/item-3</sup>
      an amount equivalent to the social insurance premiums (meaning the social insurance premiums prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) of the Income Tax Act) deducted from that salary, etc. pursuant to the provisions of Article 167, paragraph (1) (Deduction of Premiums from Remuneration) of the Health Insurance Act (Act No. 70 of 1922) and other laws and regulations;
      <sup>machine translation, not official</sup>

      **四**  滞納者（その者と生計を一にする親族を含む。）に対し、これらの者が所得を有しないものとして、生活保護法（昭和二十五年法律第百四十四号）第十二条（生活扶助）に規定する生活扶助の給付を行うこととした場合におけるその扶助の基準となる金額で給料等の支給の基礎となつた期間に応ずるものを勘案して政令で定める金額
      <sup>art-76/par-1/item-4 · https://japanlaw.org/en/national-tax-collection-act/art-76/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/art-76/par-1/item-4</sup>
      an amount specified by Cabinet Order, taking into consideration the amount, corresponding to the period on which the payment of the salary, etc. was based, that would serve as the standard for the assistance if livelihood assistance prescribed in Article 12 (Livelihood Assistance) of the Public Assistance Act (Act No. 144 of 1950) were to be provided to the delinquent taxpayer (including relatives sharing the same livelihood with that person) on the assumption that they have no income;
      <sup>machine translation, not official</sup>

      **五**  その給料等の金額から前各号に掲げる金額の合計額を控除した金額の百分の二十に相当する金額（その金額が前号に掲げる金額の二倍に相当する金額をこえるときは、当該金額）
      <sup>art-76/par-1/item-5 · https://japanlaw.org/en/national-tax-collection-act/art-76/par-1/item-5 · https://japanlaw.org/l/334AC0000000147/art-76/par-1/item-5</sup>
      an amount equivalent to 20 percent of the amount remaining after deducting the total amount of the amounts set out in the preceding items from the amount of the salary, etc. (or, where that amount exceeds an amount equivalent to twice the amount set out in the preceding item, the amount equivalent to twice that amount).
      <sup>machine translation, not official</sup>

    **第二項**  給料等に基き支払を受けた金銭は、前項第四号及び第五号に掲げる金額の合計額に、その給料等の支給の基礎となつた期間の日数のうちに差押の日から次の支払日までの日数の占める割合を乗じて計算した金額を限度として、差し押えることができない。
    <sup>art-76/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-76/par-2 · https://japanlaw.org/l/334AC0000000147/art-76/par-2</sup>
    Money received on the basis of salary, etc. may not be seized up to the amount calculated by multiplying the total amount of the amounts set out in items (iv) and (v) of the preceding paragraph by the proportion that the number of days from the date of seizure to the next payment date bears to the number of days in the period that formed the basis for the payment of that salary, etc.
    <sup>machine translation, not official</sup>

    **第三項**  賞与及びその性質を有する給与に係る債権については、その支払を受けるべき時における給料等とみなして、第一項の規定を適用する。この場合において、同項第四号又は第五号に掲げる金額に係る限度の計算については、その支給の基礎となつた期間が一月であるものとみなす。
    <sup>art-76/par-3 · https://japanlaw.org/en/national-tax-collection-act/art-76/par-3 · https://japanlaw.org/l/334AC0000000147/art-76/par-3</sup>
    With respect to claims relating to bonuses and remuneration of a similar nature, paragraph (1) applies by deeming them to be salary, etc. at the time they are to be received. In this case, for the calculation of the limit relating to the amount set out in item (iv) or (v) of that paragraph, the period that formed the basis for their payment is deemed to be one month.
    <sup>machine translation, not official</sup>

    **第四項**  退職手当及びその性質を有する給与に係る債権（以下「退職手当等」という。）については、次に掲げる金額の合計額に達するまでの部分の金額は、差し押えることができない。
    <sup>art-76/par-4 · https://japanlaw.org/en/national-tax-collection-act/art-76/par-4 · https://japanlaw.org/l/334AC0000000147/art-76/par-4</sup>
    With respect to claims relating to retirement allowances and remuneration of a similar nature (hereinafter referred to as "retirement allowance, etc."), the portion of the amount up to the total amount of the following amounts may not be seized:
    <sup>machine translation, not official</sup>

      **一**  所得税法第百九十九条（退職所得に係る源泉徴収義務）又は第二百十二条の規定によりその退職手当等につき徴収される所得税に相当する金額
      <sup>art-76/par-4/item-1 · https://japanlaw.org/en/national-tax-collection-act/art-76/par-4/item-1 · https://japanlaw.org/l/334AC0000000147/art-76/par-4/item-1</sup>
      an amount equivalent to the income tax to be collected on the retirement allowance, etc. pursuant to the provisions of Article 199 (Obligation to Withhold Tax on Retirement Income) or Article 212 of the Income Tax Act;
      <sup>machine translation, not official</sup>

      **二**  第一項第二号及び第三号中「給料等」とあるのを「退職手当等」として、これらの規定を適用して算定した金額
      <sup>art-76/par-4/item-2 · https://japanlaw.org/en/national-tax-collection-act/art-76/par-4/item-2 · https://japanlaw.org/l/334AC0000000147/art-76/par-4/item-2</sup>
      the amount calculated by applying the provisions of items (ii) and (iii) of paragraph (1), with the term "salary, etc." in those provisions read as "retirement allowance, etc.";
      <sup>machine translation, not official</sup>

      **三**  第一項第四号に掲げる金額で同号に規定する期間を一月として算定したものの三倍に相当する金額
      <sup>art-76/par-4/item-3 · https://japanlaw.org/en/national-tax-collection-act/art-76/par-4/item-3 · https://japanlaw.org/l/334AC0000000147/art-76/par-4/item-3</sup>
      an amount equivalent to three times the amount set out in paragraph (1), item (iv), calculated by taking the period prescribed in that item as one month; and
      <sup>machine translation, not official</sup>

      **四**  退職手当等の支給の基礎となつた期間が五年をこえる場合には、そのこえる年数一年につき前号に掲げる金額の百分の二十に相当する金額
      <sup>art-76/par-4/item-4 · https://japanlaw.org/en/national-tax-collection-act/art-76/par-4/item-4 · https://japanlaw.org/l/334AC0000000147/art-76/par-4/item-4</sup>
      where the period that formed the basis for the payment of the retirement allowance, etc. exceeds five years, an amount equivalent to 20 percent of the amount set out in the preceding item for each year by which it exceeds five years.
      <sup>machine translation, not official</sup>

    **第五項**  第一項、第二項及び前項の規定は、滞納者の承諾があるときは適用しない。
    <sup>art-76/par-5 · https://japanlaw.org/en/national-tax-collection-act/art-76/par-5 · https://japanlaw.org/l/334AC0000000147/art-76/par-5</sup>
    The provisions of paragraphs (1) and (2) and the preceding paragraph do not apply where the delinquent taxpayer consents.
    <sup>machine translation, not official</sup>

---

## Cites
- art-76/par-1: 第四号 → 国税徴収法 第七十六条第一項第四号 (Article 76, paragraph (1), item (iv)), art-76/par-1/item-4 — https://japanlaw.org/en/national-tax-collection-act/art-76/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/art-76/par-1/item-4
- art-76/par-1: 第五号 → 国税徴収法 第七十六条第一項第五号 (Article 76, paragraph (1), item (v)), art-76/par-1/item-5 — https://japanlaw.org/en/national-tax-collection-act/art-76/par-1/item-5 · https://japanlaw.org/l/334AC0000000147/art-76/par-1/item-5
- art-76/par-1/item-1: 所得税法第百八十三条 → 所得税法 第百八十三条 (Article 183), art-183 — https://japanlaw.org/en/income-tax-act/art-183 · https://japanlaw.org/l/340AC0000000033/art-183
- art-76/par-1/item-1: 第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/en/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190
- art-76/par-1/item-1: 第百九十二条 → 所得税法 第百九十二条 (Article 192), art-192 — https://japanlaw.org/en/income-tax-act/art-192 · https://japanlaw.org/l/340AC0000000033/art-192
- art-76/par-1/item-1: 第二百十二条 → 所得税法 第二百十二条 (Article 212), art-212 — https://japanlaw.org/en/income-tax-act/art-212 · https://japanlaw.org/l/340AC0000000033/art-212
- art-76/par-1/item-2: 地方税法第三百二十一条の三 → 地方税法 第三百二十一条の三 (Article 321-3), art-321-3 — https://japanlaw.org/en/local-tax-act/art-321-3 · https://japanlaw.org/l/325AC0000000226/art-321-3
- art-76/par-1/item-3: 健康保険法（大正十一年法律第七十号）第百六十七条第一項 → 健康保険法 第百六十七条第一項 (Article 167, paragraph (1)), art-167/par-1 — https://japanlaw.org/en/health-insurance-act/art-167/par-1 · https://japanlaw.org/l/211AC0000000070/art-167/par-1
- art-76/par-1/item-3: 所得税法第七十四条第二項 → 所得税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/en/income-tax-act/art-74/par-2 · https://japanlaw.org/l/340AC0000000033/art-74/par-2
- art-76/par-1/item-4: 生活保護法（昭和二十五年法律第百四十四号）第十二条 → 生活保護法 第十二条 (Article 12), art-12 — https://japanlaw.org/en/public-assistance-act/art-12 · https://japanlaw.org/l/325AC0000000144/art-12
- art-76/par-1/item-5: 前各号 → 国税徴収法 第七十六条第一項第一号 (Article 76, paragraph (1), item (i)), art-76/par-1/item-1 — https://japanlaw.org/en/national-tax-collection-act/art-76/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-76/par-1/item-1
- art-76/par-1/item-5: 前各号 → 国税徴収法 第七十六条第一項第二号 (Article 76, paragraph (1), item (ii)), art-76/par-1/item-2 — https://japanlaw.org/en/national-tax-collection-act/art-76/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-76/par-1/item-2
- art-76/par-1/item-5: 前各号 → 国税徴収法 第七十六条第一項第三号 (Article 76, paragraph (1), item (iii)), art-76/par-1/item-3 — https://japanlaw.org/en/national-tax-collection-act/art-76/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-76/par-1/item-3
- art-76/par-1/item-5: 前各号 → 国税徴収法 第七十六条第一項第四号 (Article 76, paragraph (1), item (iv)), art-76/par-1/item-4 — https://japanlaw.org/en/national-tax-collection-act/art-76/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/art-76/par-1/item-4
- art-76/par-2: 前項第四号 → 国税徴収法 第七十六条第一項第四号 (Article 76, paragraph (1), item (iv)), art-76/par-1/item-4 — https://japanlaw.org/en/national-tax-collection-act/art-76/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/art-76/par-1/item-4
- art-76/par-2: 第五号 → 国税徴収法 第七十六条第一項第五号 (Article 76, paragraph (1), item (v)), art-76/par-1/item-5 — https://japanlaw.org/en/national-tax-collection-act/art-76/par-1/item-5 · https://japanlaw.org/l/334AC0000000147/art-76/par-1/item-5
- art-76/par-3: 第一項 → 国税徴収法 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-76/par-1 · https://japanlaw.org/l/334AC0000000147/art-76/par-1
- art-76/par-3: 同項第四号 → 国税徴収法 第七十六条第一項第四号 (Article 76, paragraph (1), item (iv)), art-76/par-1/item-4 — https://japanlaw.org/en/national-tax-collection-act/art-76/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/art-76/par-1/item-4
- art-76/par-3: 第五号 → 国税徴収法 第七十六条第一項第五号 (Article 76, paragraph (1), item (v)), art-76/par-1/item-5 — https://japanlaw.org/en/national-tax-collection-act/art-76/par-1/item-5 · https://japanlaw.org/l/334AC0000000147/art-76/par-1/item-5
- art-76/par-4/item-1: 所得税法第百九十九条 → 所得税法 第百九十九条 (Article 199), art-199 — https://japanlaw.org/en/income-tax-act/art-199 · https://japanlaw.org/l/340AC0000000033/art-199
- art-76/par-4/item-1: 第二百十二条 → 所得税法 第二百十二条 (Article 212), art-212 — https://japanlaw.org/en/income-tax-act/art-212 · https://japanlaw.org/l/340AC0000000033/art-212
- art-76/par-4/item-2: 第一項第二号 → 国税徴収法 第七十六条第一項第二号 (Article 76, paragraph (1), item (ii)), art-76/par-1/item-2 — https://japanlaw.org/en/national-tax-collection-act/art-76/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-76/par-1/item-2
- art-76/par-4/item-2: 第三号 → 国税徴収法 第七十六条第一項第三号 (Article 76, paragraph (1), item (iii)), art-76/par-1/item-3 — https://japanlaw.org/en/national-tax-collection-act/art-76/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-76/par-1/item-3
- art-76/par-4/item-3: 第一項第四号 → 国税徴収法 第七十六条第一項第四号 (Article 76, paragraph (1), item (iv)), art-76/par-1/item-4 — https://japanlaw.org/en/national-tax-collection-act/art-76/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/art-76/par-1/item-4
- art-76/par-4/item-4: 前号 → 国税徴収法 第七十六条第四項第三号 (Article 76, paragraph (4), item (iii)), art-76/par-4/item-3 — https://japanlaw.org/en/national-tax-collection-act/art-76/par-4/item-3 · https://japanlaw.org/l/334AC0000000147/art-76/par-4/item-3
- art-76/par-5: 第一項 → 国税徴収法 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-76/par-1 · https://japanlaw.org/l/334AC0000000147/art-76/par-1
- art-76/par-5: 第二項 → 国税徴収法 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-76/par-2 · https://japanlaw.org/l/334AC0000000147/art-76/par-2
- art-76/par-5: 前項 → 国税徴収法 第七十六条第四項 (Article 76, paragraph (4)), art-76/par-4 — https://japanlaw.org/en/national-tax-collection-act/art-76/par-4 · https://japanlaw.org/l/334AC0000000147/art-76/par-4

## Cited by

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

- 国税徴収法 第四十九条第一項（差押財産の選択に当つての第三者の権利の尊重） — https://japanlaw.org/en/national-tax-collection-act/art-49/par-1 · https://japanlaw.org/l/334AC0000000147/art-49/par-1
- 国税徴収法 第七十六条第一項（給与の差押禁止） — https://japanlaw.org/en/national-tax-collection-act/art-76/par-1 · https://japanlaw.org/l/334AC0000000147/art-76/par-1
- 国税徴収法 第七十六条第一項第五号（給与の差押禁止） — https://japanlaw.org/en/national-tax-collection-act/art-76/par-1/item-5 · https://japanlaw.org/l/334AC0000000147/art-76/par-1/item-5
- 国税徴収法 第七十六条第二項（給与の差押禁止） — https://japanlaw.org/en/national-tax-collection-act/art-76/par-2 · https://japanlaw.org/l/334AC0000000147/art-76/par-2
- 国税徴収法 第七十六条第三項（給与の差押禁止） — https://japanlaw.org/en/national-tax-collection-act/art-76/par-3 · https://japanlaw.org/l/334AC0000000147/art-76/par-3
- 国税徴収法 第七十六条第四項第二号（給与の差押禁止） — https://japanlaw.org/en/national-tax-collection-act/art-76/par-4/item-2 · https://japanlaw.org/l/334AC0000000147/art-76/par-4/item-2
- 国税徴収法 第七十六条第四項第三号（給与の差押禁止） — https://japanlaw.org/en/national-tax-collection-act/art-76/par-4/item-3 · https://japanlaw.org/l/334AC0000000147/art-76/par-4/item-3
- 国税徴収法 第七十六条第四項第四号（給与の差押禁止） — https://japanlaw.org/en/national-tax-collection-act/art-76/par-4/item-4 · https://japanlaw.org/l/334AC0000000147/art-76/par-4/item-4
- 国税徴収法 第七十六条第五項（給与の差押禁止） — https://japanlaw.org/en/national-tax-collection-act/art-76/par-5 · https://japanlaw.org/l/334AC0000000147/art-76/par-5
- 国税徴収法 第七十七条第一項（社会保険制度に基づく給付の差押禁止） — https://japanlaw.org/en/national-tax-collection-act/art-77/par-1 · https://japanlaw.org/l/334AC0000000147/art-77/par-1
- 国税徴収法 附則第百三条第一項（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-4131-101/art-103/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4131-101/art-103/par-1
- 国税徴収法 附則第二十条第一項（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-4181-1/art-20/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4181-1/art-20/par-1
- 国税徴収法 附則第二十条第二項（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-4181-1/art-20/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-4181-1/art-20/par-2

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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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-tax-collection-act-20261102T031546-010, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-009, 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