# Article 54, paragraph (1), item (ii), its wordings — National Tax Collection Act

This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/history/art-54/par-1/item-2. 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.

How the wording of Article 54, paragraph (1), item (ii) (第五十四条第一項第二号) changed with each amendment, and how it will change.

- Law: National Tax Collection Act (国税徴収法) — https://japanlaw.org/en/national-tax-collection-act
- Provision: Article 54, paragraph (1), item (ii) (第五十四条第一項第二号) — https://japanlaw.org/en/national-tax-collection-act/art-54/par-1/item-2 (as Markdown: https://japanlaw.org/md/en/national-tax-collection-act/art-54/par-1/item-2)
- The law's amendments: https://japanlaw.org/en/national-tax-collection-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 12 of 2026

- State: In force

Japanese:

> 債権（電話加入権、賃借権、第七十三条の二（振替社債等の差押え）の規定の適用を受ける財産その他取り立てることができない債権を除く。以下この章において同じ。）

English (Machine translation, not official):

> Claims (excluding telephone subscription rights, rights of lease, property subject to the provisions of Article 73-2 (Seizure of Book-Entry Corporate Bonds, etc.), and other claims that cannot be collected; the same applies hereinafter in this Chapter); or

## 2. 1 April 2027 — Act No. 12 of 2026

- State: Not yet in force
- Takes effect: 1 April 2027
- The amendment: Reworded (Act No. 12 of 2026) — https://japanlaw.org/en/national-tax-collection-act/amendments/20270401_508AC0000000012

Japanese:

> 債権（電話加入権、賃借権、第七十三条の二（振替社債等の差押えの手続及び効力発生時期）の規定の適用を受ける財産その他取り立てることができない債権を除く。以下この章において同じ。）

English (Machine translation, not official):

> Claims (excluding telephone subscription rights, rights of lease, property subject to the provisions of Article 73-2 (Procedures for Seizure of Book-Entry Corporate Bonds, etc. and Time of Taking Effect), and other claims that cannot be collected; the same applies hereinafter in this Chapter); or

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/334AC0000000147)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3874/tb)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/334AC0000000147/20260525_506AC0000000052)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/334AC0000000147/20270401_508AC0000000012)