# Article 79, paragraph (1), item (i), its wordings — National Tax Collection Act

This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/history/art-79/par-1/item-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 79, paragraph (1), item (i) (第七十九条第一項第一号) 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 79, paragraph (1), item (i) (第七十九条第一項第一号) — https://japanlaw.org/en/national-tax-collection-act/art-79/par-1/item-1 (as Markdown: https://japanlaw.org/md/en/national-tax-collection-act/art-79/par-1/item-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:

> 納付、充当、更正の取消その他の理由により差押えに係る国税の全額が消滅したとき。

English (Machine translation, not official):

> the entire amount of the national tax for which the seizure was made is extinguished through payment, appropriation, cancellation of a correction or any other reason; 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:

> 納付、充当、更正の取消しその他の理由により差押えに係る国税の全額が消滅したとき。

English (Machine translation, not official):

> the entire amount of the national tax for which the seizure was made is extinguished through payment, appropriation, cancellation of a correction or any other reason; 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)