# Article 80, paragraph (5), its wordings — National Tax Collection Act

This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/history/art-80/par-5. 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 (5) (第八十条第五項) 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 (5) (第八十条第五項) — https://japanlaw.org/en/national-tax-collection-act/art-80/par-5 (as Markdown: https://japanlaw.org/md/en/national-tax-collection-act/art-80/par-5)
- 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:

> 第二項第一号及び前項の規定は、債権又は自動車、建設機械若しくは小型船舶の差押えを解除した場合において、第六十五条（債権証書の取上げ）（第七十三条第五項（権利証書の取上げ）の規定により準用する場合を含む。）の規定により取り上げた証書又は第七十一条第三項（差し押さえた自動車等の占有）の規定により徴収職員が占有した自動車、建設機械若しくは小型船舶があるときについて準用する。

English (Machine translation, not official):

> The provisions of paragraph (2), item (i) and the preceding paragraph apply mutatis mutandis where the seizure of a claim, motor vehicle, construction machinery, or small vessel has been released and there is an instrument taken up pursuant to the provisions of Article 65 (Taking Up of Instruments Evidencing a Claim) (including as applied mutatis mutandis pursuant to Article 73, paragraph (5) (Taking Up of Certificates of Rights)), or a motor vehicle, construction machinery, or small vessel of which a collection official took possession pursuant to the provisions of Article 71, paragraph (3) (Possession of Seized Motor Vehicles, etc.).

## 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:

> 第二項第一号及び前項の規定は、債権又は自動車、建設機械若しくは小型船舶の差押えを解除した場合において、第六十五条（債権証書の取上げ）（第七十三条第五項（電話加入権等の差押えの手続及び効力発生時期）において準用する場合を含む。）の規定により取り上げた証書又は第七十一条第三項（自動車、建設機械又は小型船舶の差押え）の規定により徴収職員が占有した自動車、建設機械若しくは小型船舶があるときについて準用する。

English (Machine translation, not official):

> The provisions of paragraph (2), item (i) and the preceding paragraph apply mutatis mutandis where the seizure of a claim, motor vehicle, construction machinery, or small vessel has been released and there is an instrument taken up pursuant to the provisions of Article 65 (Taking Up of Instruments Evidencing a Claim) (including as applied mutatis mutandis pursuant to Article 73, paragraph (5) (Procedures for Seizure of Telephone Subscription Rights, etc. and Time of Taking Effect)), or a motor vehicle, construction machinery, or small vessel of which a collection official took possession pursuant to the provisions of Article 71, paragraph (3) (Seizure of Motor Vehicles, Construction Machinery or Small Vessels).

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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)