# Article 80, paragraph (1), its wordings — National Tax Collection Act

This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/history/art-80/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 80, paragraph (1) (第八十条第一項) 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 80, paragraph (1) (第八十条第一項) — https://japanlaw.org/en/national-tax-collection-act/art-80/par-1 (as Markdown: https://japanlaw.org/md/en/national-tax-collection-act/art-80/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:

> 差押の解除は、その旨を滞納者に通知することによつて行う。ただし、債権及び第三債務者等のある無体財産権等の差押の解除は、その旨を第三債務者等に通知することによつて行う。

English (Machine translation, not official):

> The release of a seizure is effected by notifying the delinquent taxpayer to that effect; provided, however, that the release of the seizure of claims and of incorporeal property, etc. for which there is a third-party debtor, etc. is effected by notifying the third-party debtor, etc. to that effect.

## 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:

> 差押えの解除は、その旨を滞納者に通知することによつて行う。ただし、債権及び第三債務者等のある無体財産権等の差押えの解除は、その旨を第三債務者等に通知することによつて行う。

English (Machine translation, not official):

> The release of a seizure is effected by notifying the delinquent taxpayer to that effect; provided, however, that the release of the seizure of claims and of incorporeal property, etc. for which there is a third-party debtor, etc. is effected by notifying the third-party debtor, etc. to that 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)