# Article 80, paragraph (4), its wordings — National Tax Collection Act

This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/history/art-80/par-4. 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 (4) (第八十条第四項) 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 (4) (第八十条第四項) — https://japanlaw.org/en/national-tax-collection-act/art-80/par-4 (as Markdown: https://japanlaw.org/md/en/national-tax-collection-act/art-80/par-4)
- 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:

> 第二項第一号の動産又は有価証券の引渡は、滞納者に対し、次の各号に掲げる場合の区分に応じ、当該各号に掲げる場所において行わなければならない。ただし、差押の時に滞納者以外の第三者が占有していたものについては、滞納者に対し引渡をすべき旨の第三者の申出がない限り、その第三者に引き渡さなければならない。

English (Machine translation, not official):

> The delivery of movables or securities under paragraph (2), item (i) must be made to the delinquent taxpayer, at the place listed in the relevant item according to the category of cases listed in the following items; provided, however, that property that was in the possession of a third party other than the delinquent taxpayer at the time of the seizure must be delivered to that third party, unless the third party makes an application that it be delivered to 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:

> 第二項第一号の動産又は有価証券の引渡しは、滞納者に対し、次の各号に掲げる場合の区分に応じ、当該各号に定める場所において行わなければならない。ただし、差押えの時に滞納者以外の第三者が占有していたものについては、滞納者に対し引渡しをすべき旨の第三者の申出がない限り、その第三者に引き渡さなければならない。

English (Machine translation, not official):

> The delivery of movables or securities under paragraph (2), item (i) must be made to the delinquent taxpayer, at the place prescribed in the relevant item according to the category of cases listed in the following items; provided, however, that property that was in the possession of a third party other than the delinquent taxpayer at the time of the seizure must be delivered to that third party, unless the third party makes an application that it be delivered to 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)