# Article 72, paragraph (1), its wordings — National Tax Collection Act

This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/history/art-72/par-1. 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 72, paragraph (1) (第七十二条第一項) 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 72, paragraph (1) (第七十二条第一項) — https://japanlaw.org/en/national-tax-collection-act/art-72/par-1 (as Markdown: https://japanlaw.org/md/en/national-tax-collection-act/art-72/par-1)
- 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:

> 前三款の規定の適用を受けない財産（以下「無体財産権等」という。）のうち特許権、著作権その他第三債務者等がない財産の差押えは、滞納者に対する差押書の送達により行う。

English (Machine translation, not official):

> Of the property not subject to the provisions of the preceding three Subsections (hereinafter referred to as "incorporeal property, etc."), the seizure of patent rights, copyrights and other property for which there is no third-party debtor, etc. is effected by serving a seizure document on the delinquent taxpayer.

## 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:

> 前三款の規定の適用を受けない財産（以下「無体財産権等」という。）のうち特許権、著作権その他第三債務者等がない財産（当該財産に係る権利（権利の移転について登記を要するものを除く。）であつて電子情報処理組織を用いて移転するもの（以下「特定電子移転財産権」という。）を除く。）の差押えは、滞納者に対する差押書の送達により行う。

English (Machine translation, not official):

> Of the property not subject to the provisions of the preceding three Subsections (hereinafter referred to as "incorporeal property, etc."), the seizure of patent rights, copyrights and other property for which there is no third-party debtor, etc. (excluding rights pertaining to that property (excluding those for which registration is required for the transfer of the right) that are transferred using an electronic data processing system (hereinafter referred to as "specified electronically transferred property rights")) is effected by serving a seizure document on the delinquent taxpayer.

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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)