# 国税通則法 / Act on General Rules for National Taxes — 第四十四条 (Article 44) - Law: 国税通則法 (Act on General Rules for National Taxes), 昭和三十七年法律第六十六号 - English title "Act on General Rules for National Taxes": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第四十四条 (Article 44)（更生手続等が開始した場合の徴収の所轄庁の特例） — address `art-44` - Text in force since: 2026-06-24 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-general-rules-act/art-44 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-44 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第四十四条（更生手続等が開始した場合の徴収の所轄庁の特例） — Special Provisions on the Competent Agency for Collection When Reorganization Proceedings, etc. Have Commenced caption: machine translation, not official art-44 · https://japanlaw.org/en/national-tax-general-rules-act/art-44 · https://japanlaw.org/l/337AC0000000066/art-44 **第一項** 株式会社、協同組織金融機関（金融機関等の更生手続の特例等に関する法律（平成八年法律第九十五号）第二条第二項に規定する協同組織金融機関をいう。以下この項において同じ。）又は相互会社（同条第六項に規定する相互会社をいう。以下この項において同じ。）について更生手続又は企業担保権の実行手続の開始があつた場合には、当該会社、協同組織金融機関又は相互会社の国税を徴収することができる国税局長、税務署長又は税関長は、更生手続又は企業担保権の実行手続が係属する地方裁判所の所在地を所轄する国税局長、税務署長又は税関長に対し、その徴収することができる国税の徴収の引継ぎをすることができる。 art-44/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-44/par-1 · https://japanlaw.org/l/337AC0000000066/art-44/par-1 When reorganization proceedings or proceedings for the enforcement of an enterprise mortgage have commenced with regard to a stock company, a cooperative financial institution (meaning a cooperative financial institution prescribed in Article 2, paragraph (2) of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions (Act No. 95 of 1996); the same applies hereinafter in this paragraph) or a mutual company (meaning a mutual company prescribed in paragraph (6) of that Article; the same applies hereinafter in this paragraph), the regional commissioner of the Regional Taxation Bureau, district director of the tax office or director-general of the customs house who may collect the national tax of the company, cooperative financial institution or mutual company may transfer the collection of the national tax that they may collect to the regional commissioner of the Regional Taxation Bureau, district director of the tax office or director-general of the customs house with jurisdiction over the location of the district court before which the reorganization proceedings or proceedings for the enforcement of the enterprise mortgage are pending. machine translation, not official **第二項** 前条第五項の規定は、前項の規定により徴収の引継ぎがあつた場合について準用する。 art-44/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-44/par-2 · https://japanlaw.org/l/337AC0000000066/art-44/par-2 The provisions of paragraph (5) of the preceding Article apply mutatis mutandis where the collection of a national tax has been transferred under the provisions of the preceding paragraph. machine translation, not official --- ## Cites - art-44/par-1: 金融機関等の更生手続の特例等に関する法律（平成八年法律第九十五号）第二条第二項 → e-Gov law 408AC0000000095, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection - art-44/par-1: この項 → 国税通則法 第四十四条第一項 (Article 44, paragraph (1)), art-44/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-44/par-1 · https://japanlaw.org/l/337AC0000000066/art-44/par-1 - art-44/par-1: 同条第六項 → e-Gov law 408AC0000000095, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection - art-44/par-2: 前条第五項 → 国税通則法 第四十三条第五項 (Article 43, paragraph (5)), art-43/par-5 — https://japanlaw.org/en/national-tax-general-rules-act/art-43/par-5 · https://japanlaw.org/l/337AC0000000066/art-43/par-5 - art-44/par-2: 前項 → 国税通則法 第四十四条第一項 (Article 44, paragraph (1)), art-44/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-44/par-1 · https://japanlaw.org/l/337AC0000000066/art-44/par-1 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 国税通則法 第四十四条第一項（更生手続等が開始した場合の徴収の所轄庁の特例） — https://japanlaw.org/en/national-tax-general-rules-act/art-44/par-1 · https://japanlaw.org/l/337AC0000000066/art-44/par-1 - 国税通則法 第四十四条第二項（更生手続等が開始した場合の徴収の所轄庁の特例） — https://japanlaw.org/en/national-tax-general-rules-act/art-44/par-2 · https://japanlaw.org/l/337AC0000000066/art-44/par-2 - 国税通則法 第四十五条第一項（税関長又は国税局長が徴収する場合の読替規定） — https://japanlaw.org/en/national-tax-general-rules-act/art-45/par-1 · https://japanlaw.org/l/337AC0000000066/art-45/par-1 - 国税通則法 第四十五条第二項（税関長又は国税局長が徴収する場合の読替規定） — https://japanlaw.org/en/national-tax-general-rules-act/art-45/par-2 · https://japanlaw.org/l/337AC0000000066/art-45/par-2 - 国税通則法 第四十六条第一項（納税の猶予の要件等） — https://japanlaw.org/en/national-tax-general-rules-act/art-46/par-1 · https://japanlaw.org/l/337AC0000000066/art-46/par-1 - 国税通則法 第五十三条第一項（国税庁長官等が徴した担保の処分） — https://japanlaw.org/en/national-tax-general-rules-act/art-53/par-1 · https://japanlaw.org/l/337AC0000000066/art-53/par-1 - 国税通則法 第五十五条第一項（納付委託） — https://japanlaw.org/en/national-tax-general-rules-act/art-55/par-1 · https://japanlaw.org/l/337AC0000000066/art-55/par-1 - 国税通則法 第百五条第四項（不服申立てと国税の徴収との関係） — https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-4 · https://japanlaw.org/l/337AC0000000066/art-105/par-4 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/337AC0000000066/20260624_508AC0000000046), retrieved 2026-09-18 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on General Rules for National Taxes — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-009, translated 2026-09-18 - This site's parser, version 211 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18