# Article 73, paragraph (2), its wordings — National Tax Collection Act

This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/history/art-73/par-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 73, paragraph (2) (第七十三条第二項) 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 73, paragraph (2) (第七十三条第二項) — https://japanlaw.org/en/national-tax-collection-act/art-73/par-2 (as Markdown: https://japanlaw.org/md/en/national-tax-collection-act/art-73/par-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:

> 前項の差押の効力は、その差押通知書が第三債務者等に送達された時に生ずる。

English (Machine translation, not official):

> The effect of the seizure under the preceding paragraph arises at the time the written notice of seizure is served on the third-party debtor, 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:

> 前項の差押えの効力は、その差押通知書が第三債務者等に送達された時に生ずる。

English (Machine translation, not official):

> The effect of the seizure under the preceding paragraph arises at the time the written notice of seizure is served on the third-party debtor, etc.

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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)