# Article 54, paragraph (1), item (iii), 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-3. 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 (iii) (第五十四条第一項第三号) 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 (iii) (第五十四条第一項第三号) — https://japanlaw.org/en/national-tax-collection-act/art-54/par-1/item-3 (as Markdown: https://japanlaw.org/md/en/national-tax-collection-act/art-54/par-1/item-3)
- 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:

> 第七十三条（電話加入権等の差押え）又は第七十三条の二（振替社債等の差押え）の規定の適用を受ける財産

English (Machine translation, not official):

> Property subject to the provisions of Article 73 (Seizure of Telephone Subscription Rights, etc.) or Article 73-2 (Seizure of Book-Entry Corporate Bonds, etc.).

## 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:

> 第七十二条の二から第七十三条の二まで（特定電子移転財産権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

English (Machine translation, not official):

> Property subject to the provisions of Articles 72-2 through 73-2 (Procedures for Seizure of Specified Electronically Transferred Property Rights, etc. and Time of Taking Effect).

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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)