# Article 80, paragraph (4), item (ii), 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/item-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 (4), item (ii) (第八十条第四項第二号) 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 80, paragraph (4), item (ii) (第八十条第四項第二号) — https://japanlaw.org/en/national-tax-collection-act/art-80/par-4/item-2 (as Markdown: https://japanlaw.org/md/en/national-tax-collection-act/art-80/par-4/item-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:

> その他の場合　差押を解除した時に存在する場所

English (Machine translation, not official):

> Other cases: the place where the property exists at the time the seizure is released.

## 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:

> その他の場合　差押えを解除した時に存在する場所

English (Machine translation, not official):

> Other cases: the place where the property exists at the time the seizure is released.

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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)