# 国税徴収法 / National Tax Collection Act — 第八十二条 (Article 82) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-82. 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: 第八十二条 (Article 82)（交付要求の手続） — address `art-82` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-82 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-82 - 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. --- ### 第八十二条（交付要求の手続） — Procedures for Request for Share Distribution caption: machine translation, not official art-82 · https://japanlaw.org/en/national-tax-collection-act/art-82 · https://japanlaw.org/l/334AC0000000147/art-82 **第一項** 滞納者の財産につき強制換価手続が行われた場合には、税務署長は、執行機関（破産法（平成十六年法律第七十五号）第百十四条第一号（租税等の請求権の届出）に掲げる請求権に係る国税の交付要求を行う場合には、その交付要求に係る破産事件を取り扱う裁判所。第八十四条第二項（交付要求の解除）において同じ。）に対し、滞納に係る国税につき、交付要求書により交付要求をしなければならない。 art-82/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-82/par-1 · https://japanlaw.org/l/334AC0000000147/art-82/par-1 Where a compulsory liquidation procedure has been carried out with respect to the property of a delinquent taxpayer, the district director must make a request for share distribution for the national tax in arrears, by means of a written request for share distribution, to the enforcement agency (where making a request for share distribution for national tax relating to a claim listed in Article 114, item (i) of the Bankruptcy Act (Act No. 75 of 2004) (Notification of Claims for Taxes, etc.), the court handling the bankruptcy case relating to that request for share distribution; the same applies in Article 84, paragraph (2) (Release of Request for Share Distribution)). machine translation, not official **第二項** 税務署長は、交付要求をしたときは、その旨を滞納者に通知しなければならない。 art-82/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-82/par-2 · https://japanlaw.org/l/334AC0000000147/art-82/par-2 When the district director has made a request for share distribution, the district director must notify the delinquent taxpayer to that effect. machine translation, not official **第三項** 第五十五条（質権者等に対する差押の通知）の規定は、交付要求をした場合について準用する。 art-82/par-3 · https://japanlaw.org/en/national-tax-collection-act/art-82/par-3 · https://japanlaw.org/l/334AC0000000147/art-82/par-3 The provisions of Article 55 (Notice of Seizure to Pledgees, etc.) apply mutatis mutandis where a request for share distribution has been made. machine translation, not official --- ## Cites - art-82/par-1: 破産法（平成十六年法律第七十五号）第百十四条第一号 → 破産法 第百十四条第一項第一号 (Article 114, paragraph (1), item (i)), art-114/par-1/item-1 — https://japanlaw.org/en/bankruptcy-act/art-114/par-1/item-1 · https://japanlaw.org/l/416AC0000000075/art-114/par-1/item-1 - art-82/par-1: 第八十四条第二項 → 国税徴収法 第八十四条第二項 (Article 84, paragraph (2)), art-84/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-84/par-2 · https://japanlaw.org/l/334AC0000000147/art-84/par-2 - art-82/par-3: 第五十五条 → 国税徴収法 第五十五条 (Article 55), art-55 — https://japanlaw.org/en/national-tax-collection-act/art-55 · https://japanlaw.org/l/334AC0000000147/art-55 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 国税徴収法 第八十四条第三項（交付要求の解除） — https://japanlaw.org/en/national-tax-collection-act/art-84/par-3 · https://japanlaw.org/l/334AC0000000147/art-84/par-3 - 国税徴収法 第八十六条第一項（参加差押えの手続） — https://japanlaw.org/en/national-tax-collection-act/art-86/par-1 · https://japanlaw.org/l/334AC0000000147/art-86/par-1 - 国税通則法 第七十三条第一項第五号（時効の完成猶予及び更新） — https://japanlaw.org/en/national-tax-general-rules-act/art-73/par-1/item-5 · https://japanlaw.org/l/337AC0000000066/art-73/par-1/item-5 - 地方税法 第十八条の二第一項第三号（時効の完成猶予及び更新） — https://japanlaw.org/en/local-tax-act/art-18-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-18-2/par-1/item-3 - 租税特別措置法 第七十条の六の八第十三項第五号（個人の事業用資産についての贈与税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-13/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-13/item-5 - 租税特別措置法 第七十条の六の十第十四項第五号（個人の事業用資産についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-14/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-14/item-5 - 租税特別措置法 第七十条の七第十三項第八号（非上場株式等についての贈与税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-13/item-8 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-13/item-8 - 租税特別措置法 第七十条の七の二第十四項第八号（非上場株式等についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-14/item-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14/item-8 --- ## 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