# 国税徴収法 / National Tax Collection Act — 第七十九条 (Article 79) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-79. 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: 第七十九条 (Article 79)（差押えの解除の要件） — address `art-79` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-79 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-79 - 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. --- ### 第七十九条（差押えの解除の要件） — Requirements for Release of Seizure caption: machine translation, not official art-79 · https://japanlaw.org/en/national-tax-collection-act/art-79 · https://japanlaw.org/l/334AC0000000147/art-79 **第一項** 徴収職員は、次の各号のいずれかに該当するときは、差押えを解除しなければならない。 art-79/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-79/par-1 · https://japanlaw.org/l/334AC0000000147/art-79/par-1 A collection official must release a seizure when any of the following applies: machine translation, not official **一** 納付、充当、更正の取消その他の理由により差押えに係る国税の全額が消滅したとき。 art-79/par-1/item-1 · https://japanlaw.org/en/national-tax-collection-act/art-79/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-79/par-1/item-1 the entire amount of the national tax for which the seizure was made is extinguished through payment, appropriation, cancellation of a correction or any other reason; or machine translation, not official **二** 差押財産の価額がその差押えに係る滞納処分費及び差押えに係る国税に先立つ他の国税、地方税その他の債権の合計額を超える見込みがなくなつたとき。 art-79/par-1/item-2 · https://japanlaw.org/en/national-tax-collection-act/art-79/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-79/par-1/item-2 the value of the seized property is no longer expected to exceed the total amount of the expenses for the delinquent tax collection procedure relating to the seizure and the national taxes, local taxes and other claims that take priority over the national tax for which the seizure was made. machine translation, not official **第二項** 徴収職員は、次の各号のいずれかに該当するときは、差押財産の全部又は一部について、その差押えを解除することができる。 art-79/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-79/par-2 · https://japanlaw.org/l/334AC0000000147/art-79/par-2 A collection official may release the seizure of all or part of the seized property when any of the following applies: machine translation, not official **一** 差押えに係る国税の一部の納付、充当、更正の一部の取消、差押財産の値上りその他の理由により、その価額が差押えに係る国税及びこれに先立つ他の国税、地方税その他の債権の合計額を著しく超過すると認められるに至つたとき。 art-79/par-2/item-1 · https://japanlaw.org/en/national-tax-collection-act/art-79/par-2/item-1 · https://japanlaw.org/l/334AC0000000147/art-79/par-2/item-1 When, due to partial payment of the national tax for which the seizure was made, appropriation, partial cancellation of a correction, a rise in the value of the seized property, or any other reason, its value is found to significantly exceed the total amount of the national tax for which the seizure was made and the other national taxes, local taxes, and other claims that take priority over it; machine translation, not official **二** 滞納者が他に差し押さえることができる適当な財産を提供した場合において、その財産を差し押さえたとき。 art-79/par-2/item-2 · https://japanlaw.org/en/national-tax-collection-act/art-79/par-2/item-2 · https://japanlaw.org/l/334AC0000000147/art-79/par-2/item-2 When the delinquent taxpayer has offered other appropriate property that can be seized, and that property has been seized; or machine translation, not official **三** 差押財産について、三回公売に付しても入札又は競り売りに係る買受けの申込み（以下「入札等」という。）がなかつた場合において、その差押財産の形状、用途、法令による利用の規制その他の事情を考慮して、更に公売に付しても買受人がないと認められ、かつ、随意契約による売却の見込みがないと認められるとき。 art-79/par-2/item-3 · https://japanlaw.org/en/national-tax-collection-act/art-79/par-2/item-3 · https://japanlaw.org/l/334AC0000000147/art-79/par-2/item-3 When, in the case where there has been no application for purchase by bidding or auction (hereinafter referred to as a "bid, etc.") even after the seized property has been put up for public auction three times, it is found that there would be no purchaser even if it were put up for public auction again, and also that there is no prospect of sale by private contract, taking into consideration the shape and use of the seized property, restrictions on its use under laws and regulations, and other circumstances. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税徴収法 第八十条第四項第一号（差押えの解除の手続） — https://japanlaw.org/en/national-tax-collection-act/art-80/par-4/item-1 · https://japanlaw.org/l/334AC0000000147/art-80/par-4/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-20261102T093952-009, translated 2026-11-02 - claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-010, 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