# 国税徴収法 / National Tax Collection Act — 第七十七条 (Article 77)

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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: 第七十七条 (Article 77)（社会保険制度に基づく給付の差押禁止） — address `art-77`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-77
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-77
- 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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### 第七十七条（社会保険制度に基づく給付の差押禁止） — Prohibition of Seizure of Benefits Under Social Insurance Systems
<sup>caption: machine translation, not official</sup>
<sup>art-77 · https://japanlaw.org/en/national-tax-collection-act/art-77 · https://japanlaw.org/l/334AC0000000147/art-77</sup>

    **第一項**  社会保険制度に基づき支給される退職年金、老齢年金、普通恩給、休業手当金及びこれらの性質を有する給付（確定給付企業年金法（平成十三年法律第五十号）第三十八条第一項（老齢給付金の支給方法）の規定に基づいて支給される年金、確定拠出年金法（平成十三年法律第八十八号）第三十五条第一項（老齢給付金の支給方法）（同法第七十三条（企業型年金に係る規定の準用）において準用する場合を含む。）の規定に基づいて支給される年金その他政令で定める退職年金を含む。）に係る債権は給料等と、退職一時金、一時恩給及びこれらの性質を有する給付（確定給付企業年金法第三十八条第二項の規定に基づいて支給される一時金及び同法第四十二条（脱退一時金の支給方法）の規定に基づいて支給される脱退一時金、確定拠出年金法第三十五条第二項（同法第七十三条において準用する場合を含む。）の規定に基づいて支給される一時金その他政令で定める退職一時金を含む。）に係る債権は退職手当等とそれぞれみなして、前条の規定を適用する。
    <sup>art-77/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-77/par-1 · https://japanlaw.org/l/334AC0000000147/art-77/par-1</sup>
    The provisions of the preceding Article apply by deeming claims relating to retirement pensions, old-age pensions, ordinary pensions, work absence allowances and benefits of a similar nature paid under social insurance systems (including pensions paid under the provisions of Article 38, paragraph (1) (Method of Payment of Old-Age Benefits) of the Defined-Benefit Corporate Pension Act (Act No. 50 of 2001), pensions paid under the provisions of Article 35, paragraph (1) (Method of Payment of Old-Age Benefits) of the Defined Contribution Pension Act (Act No. 88 of 2001) (including as applied mutatis mutandis in Article 73 (Application Mutatis Mutandis of Provisions on Corporate-Type Pension Plans) of that Act), and other retirement pensions specified by Cabinet Order) to be salary, etc., and claims relating to lump-sum retirement benefits, lump-sum pensions and benefits of a similar nature (including lump-sum payments paid under the provisions of Article 38, paragraph (2) of the Defined-Benefit Corporate Pension Act, lump-sum withdrawal benefits paid under the provisions of Article 42 (Method of Payment of Lump-Sum Withdrawal Benefits) of that Act, lump-sum payments paid under the provisions of Article 35, paragraph (2) of the Defined Contribution Pension Act (including as applied mutatis mutandis in Article 73 of that Act), and other lump-sum retirement benefits specified by Cabinet Order) to be retirement allowance, etc., respectively.
    <sup>machine translation, not official</sup>

    **第二項**  前項に規定する社会保険制度とは、次に掲げる法律に基づく保険、共済又は恩給に関する制度その他政令で定めるこれらに類する制度をいう。
    <sup>art-77/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-77/par-2 · https://japanlaw.org/l/334AC0000000147/art-77/par-2</sup>
    The social insurance systems prescribed in the preceding paragraph are systems relating to insurance, mutual aid or pensions based on the following Acts, and other similar systems specified by Cabinet Order:
    <sup>machine translation, not official</sup>

      **一**  厚生年金保険法（昭和二十九年法律第百十五号）
      <sup>art-77/par-2/item-1 · https://japanlaw.org/en/national-tax-collection-act/art-77/par-2/item-1 · https://japanlaw.org/l/334AC0000000147/art-77/par-2/item-1</sup>
      Employees' Pension Insurance Act (Act No. 115 of 1954);
      <sup>machine translation, not official</sup>

      **二**  船員保険法（昭和十四年法律第七十三号）
      <sup>art-77/par-2/item-2 · https://japanlaw.org/en/national-tax-collection-act/art-77/par-2/item-2 · https://japanlaw.org/l/334AC0000000147/art-77/par-2/item-2</sup>
      Mariners Insurance Act (Act No. 73 of 1939);
      <sup>machine translation, not official</sup>

      **三**  国民年金法（昭和三十四年法律第百四十一号）
      <sup>art-77/par-2/item-3 · https://japanlaw.org/en/national-tax-collection-act/art-77/par-2/item-3 · https://japanlaw.org/l/334AC0000000147/art-77/par-2/item-3</sup>
      National Pension Act (Act No. 141 of 1959);
      <sup>machine translation, not official</sup>

      **四**  恩給法（大正十二年法律第四十八号）（他の法律において準用する場合を含む。）
      <sup>art-77/par-2/item-4 · https://japanlaw.org/en/national-tax-collection-act/art-77/par-2/item-4 · https://japanlaw.org/l/334AC0000000147/art-77/par-2/item-4</sup>
      Public Officers Pension Act (Act No. 48 of 1923) (including as applied mutatis mutandis in other Acts);
      <sup>machine translation, not official</sup>

      **五**  国家公務員共済組合法（昭和三十三年法律第百二十八号）
      <sup>art-77/par-2/item-5 · https://japanlaw.org/en/national-tax-collection-act/art-77/par-2/item-5 · https://japanlaw.org/l/334AC0000000147/art-77/par-2/item-5</sup>
      National Public Officers Mutual Aid Association Act (Act No. 128 of 1958);
      <sup>machine translation, not official</sup>

      **六**  地方公務員等共済組合法（昭和三十七年法律第百五十二号）
      <sup>art-77/par-2/item-6 · https://japanlaw.org/en/national-tax-collection-act/art-77/par-2/item-6 · https://japanlaw.org/l/334AC0000000147/art-77/par-2/item-6</sup>
      Local Public Officers, etc. Mutual Aid Association Act (Act No. 152 of 1962);
      <sup>machine translation, not official</sup>

      **七**  私立学校教職員共済法（昭和二十八年法律第二百四十五号）
      <sup>art-77/par-2/item-7 · https://japanlaw.org/en/national-tax-collection-act/art-77/par-2/item-7 · https://japanlaw.org/l/334AC0000000147/art-77/par-2/item-7</sup>
      Private School Personnel Mutual Aid Association Act (Act No. 245 of 1953).
      <sup>machine translation, not official</sup>

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## Cites
- art-77/par-1: 確定給付企業年金法（平成十三年法律第五十号）第三十八条第一項 → e-Gov law 413AC0000000050, 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — not held in this collection
- art-77/par-1: 確定拠出年金法（平成十三年法律第八十八号）第三十五条第一項 → 確定拠出年金法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/en/defined-contribution-pension-act/art-35/par-1 · https://japanlaw.org/l/413AC0000000088/art-35/par-1
- art-77/par-1: 同法第七十三条 → 確定拠出年金法 第七十三条 (Article 73), art-73 — https://japanlaw.org/en/defined-contribution-pension-act/art-73 · https://japanlaw.org/l/413AC0000000088/art-73
- art-77/par-1: 確定給付企業年金法第三十八条第二項 → e-Gov law 413AC0000000050, 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — not held in this collection
- art-77/par-1: 同法第四十二条 → e-Gov law 413AC0000000050, 第四十二条 (Article 42), art-42 — not held in this collection
- art-77/par-1: 確定拠出年金法第三十五条第二項 → 確定拠出年金法 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/en/defined-contribution-pension-act/art-35/par-2 · https://japanlaw.org/l/413AC0000000088/art-35/par-2
- art-77/par-1: 前条 → 国税徴収法 第七十六条 (Article 76), art-76 — https://japanlaw.org/en/national-tax-collection-act/art-76 · https://japanlaw.org/l/334AC0000000147/art-76
- art-77/par-2: 前項 → 国税徴収法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-77/par-1 · https://japanlaw.org/l/334AC0000000147/art-77/par-1

## Cited by

1 provision cites this one. No official source publishes this direction.

- 国税徴収法 第七十七条第二項（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-2 · https://japanlaw.org/l/334AC0000000147/art-77/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-20261102T093952-009, 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