# Article 80, paragraph (2), its wordings — National Tax Collection Act

This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/history/art-80/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 80, paragraph (2) (第八十条第二項) 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 80, paragraph (2) (第八十条第二項) — https://japanlaw.org/en/national-tax-collection-act/art-80/par-2 (as Markdown: https://japanlaw.org/md/en/national-tax-collection-act/art-80/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:

> 徴収職員は、次の各号に掲げる財産の差押を解除したときは、当該各号に掲げる手続をしなければならない。ただし、第一号に規定する除去は、滞納者又はその財産を占有する第三者に行わせることができる。

English (Machine translation, not official):

> When a collection official has released the seizure of property listed in the following items, the official must carry out the procedures listed in the relevant item; provided, however, that the removal prescribed in item (i) may be carried out by the delinquent taxpayer or by a third party in possession of the property.

## 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:

> 徴収職員は、次の各号に掲げる財産の差押えを解除したときは、当該各号に定める手続をしなければならない。ただし、第一号に規定する除去は、滞納者又はその財産を占有する第三者に行わせることができる。

English (Machine translation, not official):

> When a collection official has released the seizure of property listed in the following items, the official must carry out the procedures prescribed in the relevant item; provided, however, that the removal prescribed in item (i) may be carried out by the delinquent taxpayer or by a third party in possession of the property.

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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)