# 国税徴収法 / National Tax Collection Act — 第八十条 (Article 80)

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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: 第八十条 (Article 80)（差押えの解除の手続） — address `art-80`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-80
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-80
- 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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### 第八十条（差押えの解除の手続） — Procedures for Release of Seizure
<sup>caption: machine translation, not official</sup>
<sup>art-80 · https://japanlaw.org/en/national-tax-collection-act/art-80 · https://japanlaw.org/l/334AC0000000147/art-80</sup>

    **第一項**  差押の解除は、その旨を滞納者に通知することによつて行う。ただし、債権及び第三債務者等のある無体財産権等の差押の解除は、その旨を第三債務者等に通知することによつて行う。
    <sup>art-80/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-80/par-1 · https://japanlaw.org/l/334AC0000000147/art-80/par-1</sup>
    The release of a seizure is effected by notifying the delinquent taxpayer to that effect; provided, however, that the release of the seizure of claims and of incorporeal property, etc. for which there is a third-party debtor, etc. is effected by notifying the third-party debtor, etc. to that effect.
    <sup>machine translation, not official</sup>

    **第二項**  徴収職員は、次の各号に掲げる財産の差押を解除したときは、当該各号に掲げる手続をしなければならない。ただし、第一号に規定する除去は、滞納者又はその財産を占有する第三者に行わせることができる。
    <sup>art-80/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-80/par-2 · https://japanlaw.org/l/334AC0000000147/art-80/par-2</sup>
    When a collection official has released the seizure of property listed in the following items, the official must carry out the procedures listed in the relevant item; provided, however, that the removal prescribed in item (i) may be carried out by the delinquent taxpayer or by a third party in possession of the property.
    <sup>machine translation, not official</sup>

      **一**  動産又は有価証券　その引渡及び封印、公示書その他差押を明白にするために用いた物の除去
      <sup>art-80/par-2/item-1 · https://japanlaw.org/en/national-tax-collection-act/art-80/par-2/item-1 · https://japanlaw.org/l/334AC0000000147/art-80/par-2/item-1</sup>
      Movables or securities: delivery thereof, and removal of seals, public notices, and other things used to make the seizure evident;
      <sup>machine translation, not official</sup>

      **二**  債権又は第三債務者等がある無体財産権等　滞納者への通知
      <sup>art-80/par-2/item-2 · https://japanlaw.org/en/national-tax-collection-act/art-80/par-2/item-2 · https://japanlaw.org/l/334AC0000000147/art-80/par-2/item-2</sup>
      Claims or incorporeal property, etc. for which there is a third-party debtor, etc.: notice to the delinquent taxpayer.
      <sup>machine translation, not official</sup>

    **第三項**  税務署長は、不動産その他差押の登記をした財産の差押を解除したときは、その登記のまつ消を関係機関に嘱託しなければならない。
    <sup>art-80/par-3 · https://japanlaw.org/en/national-tax-collection-act/art-80/par-3 · https://japanlaw.org/l/334AC0000000147/art-80/par-3</sup>
    When the district director has released the seizure of real property or other property for which a registration of seizure has been made, the district director must commission the relevant authority to cancel that registration.
    <sup>machine translation, not official</sup>

    **第四項**  第二項第一号の動産又は有価証券の引渡は、滞納者に対し、次の各号に掲げる場合の区分に応じ、当該各号に掲げる場所において行わなければならない。ただし、差押の時に滞納者以外の第三者が占有していたものについては、滞納者に対し引渡をすべき旨の第三者の申出がない限り、その第三者に引き渡さなければならない。
    <sup>art-80/par-4 · https://japanlaw.org/en/national-tax-collection-act/art-80/par-4 · https://japanlaw.org/l/334AC0000000147/art-80/par-4</sup>
    The delivery of movables or securities under paragraph (2), item (i) must be made to the delinquent taxpayer, at the place listed in the relevant item according to the category of cases listed in the following items; provided, however, that property that was in the possession of a third party other than the delinquent taxpayer at the time of the seizure must be delivered to that third party, unless the third party makes an application that it be delivered to the delinquent taxpayer.
    <sup>machine translation, not official</sup>

      **一**  前条第一項各号又は同条第二項第一号の規定に該当する場合のうち、更正の取消その他国の責に帰すべき理由による場合　差押の時に存在した場所
      <sup>art-80/par-4/item-1 · 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</sup>
      Among cases falling under any item of paragraph (1) of the preceding Article or under paragraph (2), item (i) of that Article, cases arising from cancellation of a correction or any other reason attributable to the national government: the place where the property existed at the time of the seizure;
      <sup>machine translation, not official</sup>

      **二**  その他の場合　差押を解除した時に存在する場所
      <sup>art-80/par-4/item-2 · https://japanlaw.org/en/national-tax-collection-act/art-80/par-4/item-2 · https://japanlaw.org/l/334AC0000000147/art-80/par-4/item-2</sup>
      Other cases: the place where the property exists at the time the seizure is released.
      <sup>machine translation, not official</sup>

    **第五項**  第二項第一号及び前項の規定は、債権又は自動車、建設機械若しくは小型船舶の差押えを解除した場合において、第六十五条（債権証書の取上げ）（第七十三条第五項（権利証書の取上げ）の規定により準用する場合を含む。）の規定により取り上げた証書又は第七十一条第三項（差し押さえた自動車等の占有）の規定により徴収職員が占有した自動車、建設機械若しくは小型船舶があるときについて準用する。
    <sup>art-80/par-5 · https://japanlaw.org/en/national-tax-collection-act/art-80/par-5 · https://japanlaw.org/l/334AC0000000147/art-80/par-5</sup>
    The provisions of paragraph (2), item (i) and the preceding paragraph apply mutatis mutandis where the seizure of a claim, motor vehicle, construction machinery, or small vessel has been released and there is an instrument taken up pursuant to the provisions of Article 65 (Taking Up of Instruments Evidencing a Claim) (including as applied mutatis mutandis pursuant to Article 73, paragraph (5) (Taking Up of Certificates of Rights)), or a motor vehicle, construction machinery, or small vessel of which a collection official took possession pursuant to the provisions of Article 71, paragraph (3) (Possession of Seized Motor Vehicles, etc.).
    <sup>machine translation, not official</sup>

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## Cites
- art-80/par-2: 第一号 → 国税徴収法 第八十条第二項第一号 (Article 80, paragraph (2), item (i)), art-80/par-2/item-1 — https://japanlaw.org/en/national-tax-collection-act/art-80/par-2/item-1 · https://japanlaw.org/l/334AC0000000147/art-80/par-2/item-1
- art-80/par-4: 第二項第一号 → 国税徴収法 第八十条第二項第一号 (Article 80, paragraph (2), item (i)), art-80/par-2/item-1 — https://japanlaw.org/en/national-tax-collection-act/art-80/par-2/item-1 · https://japanlaw.org/l/334AC0000000147/art-80/par-2/item-1
- art-80/par-4/item-1: 前条第一項 → 国税徴収法 第七十九条第一項 (Article 79, paragraph (1)), 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
- art-80/par-4/item-1: 同条第二項第一号 → 国税徴収法 第七十九条第二項第一号 (Article 79, paragraph (2), item (i)), 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
- art-80/par-5: 第二項第一号 → 国税徴収法 第八十条第二項第一号 (Article 80, paragraph (2), item (i)), art-80/par-2/item-1 — https://japanlaw.org/en/national-tax-collection-act/art-80/par-2/item-1 · https://japanlaw.org/l/334AC0000000147/art-80/par-2/item-1
- art-80/par-5: 前項 → 国税徴収法 第八十条第四項 (Article 80, paragraph (4)), art-80/par-4 — https://japanlaw.org/en/national-tax-collection-act/art-80/par-4 · https://japanlaw.org/l/334AC0000000147/art-80/par-4
- art-80/par-5: 第六十五条 → 国税徴収法 第六十五条 (Article 65), art-65 — https://japanlaw.org/en/national-tax-collection-act/art-65 · https://japanlaw.org/l/334AC0000000147/art-65
- art-80/par-5: 第七十三条第五項 → 国税徴収法 第七十三条第五項 (Article 73, paragraph (5)), art-73/par-5 — https://japanlaw.org/en/national-tax-collection-act/art-73/par-5 · https://japanlaw.org/l/334AC0000000147/art-73/par-5
- art-80/par-5: 第七十一条第三項 → 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

## Cited by

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

- 国税徴収法 第八十条第二項（差押えの解除の手続） — https://japanlaw.org/en/national-tax-collection-act/art-80/par-2 · https://japanlaw.org/l/334AC0000000147/art-80/par-2
- 国税徴収法 第八十条第四項（差押えの解除の手続） — https://japanlaw.org/en/national-tax-collection-act/art-80/par-4 · https://japanlaw.org/l/334AC0000000147/art-80/par-4
- 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

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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-20261102T093952-010, 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