# 国税通則法 / Act on General Rules for National Taxes — 第五十二条 (Article 52) - 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: 第五十二条 (Article 52)（担保の処分） — address `art-52` - 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-52 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-52 - 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. --- ### 第五十二条（担保の処分） — (Disposition of the Collateral and Enforcement of Guarantee) caption: Ministry of Justice translation — Japanese Law Translation Database System art-52 · https://japanlaw.org/en/national-tax-general-rules-act/art-52 · https://japanlaw.org/l/337AC0000000066/art-52 **第一項** 税務署長等は、担保の提供されている国税がその納期限（第三十八条第二項（繰上請求）に規定する繰上げに係る期限及び納税の猶予又は徴収若しくは滞納処分に関する猶予に係る期限を含む。以下次条及び第六十三条第二項（延滞税の免除）において同じ。）までに完納されないとき、又は担保の提供がされている国税についての延納、納税の猶予若しくは徴収若しくは滞納処分に関する猶予を取り消したときは、その担保として提供された金銭をその国税に充て、若しくはその提供された金銭以外の財産を滞納処分の例により処分してその国税及び当該財産の処分費に充て、又は保証人にその国税を納付させる。 art-52/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-52/par-1 · https://japanlaw.org/l/337AC0000000066/art-52/par-1 If the national tax for which security has been provided has not been paid in full by the due date for payment (including a due date advanced as prescribed in Article 38, paragraph (2) (Advance Demand) and a due date extended under a tax payment grace period or under a collection grace period or delinquent tax collection procedure execution grace period; hereinafter the same applies in the following Article and Article 63, paragraph (2) (Exemption from Delinquent Tax)), or if the district director of the tax office, etc. has revoked the postponement of tax payment, tax payment grace period or collection grace period or delinquent tax collection procedure execution grace period granted for the national tax for which security has been provided, the district director of the tax office, etc. appropriates cash provided as collateral to the national tax or dispose of property other than cash provided as collateral through a procedure similar to a delinquent tax collection procedure and appropriate money obtained thereby to the national tax and the expenses for the disposition of the property, or has the guarantor pay the national tax. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 税務署長等は、前項の規定により保証人に同項の国税を納付させる場合には、政令で定めるところにより、その者に対し、納付させる金額、納付の期限、納付場所その他必要な事項を記載した納付通知書による告知をしなければならない。この場合においては、その者の住所又は居所の所在地を所轄する税務署長に対し、その旨を通知しなければならない。 art-52/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-52/par-2 · https://japanlaw.org/l/337AC0000000066/art-52/par-2 When having a guarantor pay the national tax referred to in the preceding paragraph pursuant to the provisions of that paragraph, the district director of the tax office, etc. must, as provided for by Cabinet Order, give notice to that person by a written payment notice stating the amount to be paid, the payment deadline, the place of payment and other necessary matters. In this case, they must notify the district director with jurisdiction over the location of that person's domicile or residence of that fact. machine translation, not official **第三項** 保証人がその国税を前項の納付の期限までに完納しない場合には、税務署長等は、第六項において準用する第三十八条第一項の規定により納付させる場合を除き、その者に対し、納付催告書によりその納付を督促しなければならない。この場合においては、その納付催告書は、国税に関する法律に別段の定めがあるものを除き、その納付の期限から五十日以内に発するものとする。 art-52/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-52/par-3 · https://japanlaw.org/l/337AC0000000066/art-52/par-3 If the guarantor fails to pay that national tax in full by the payment deadline referred to in the preceding paragraph, the district director of the tax office, etc. must, except when having the guarantor pay pursuant to the provisions of Article 38, paragraph (1) as applied mutatis mutandis pursuant to paragraph (6), demand payment from that person by a written payment reminder. In this case, the written payment reminder is to be issued within 50 days from the payment deadline, except as otherwise provided in the national tax laws. machine translation, not official **第四項** 第一項の場合において、担保として提供された金銭又は担保として提供された財産の処分の代金を同項の国税及び処分費に充ててなお不足があると認めるときは、税務署長等は、当該担保を提供した者の他の財産について滞納処分を執行し、また、保証人がその納付すべき金額を完納せず、かつ、当該担保を提供した者に対して滞納処分を執行してもなお不足があると認めるときは、保証人に対して滞納処分を執行する。 art-52/par-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-52/par-4 · https://japanlaw.org/l/337AC0000000066/art-52/par-4 In the case referred to in paragraph (1), if the district director of the tax office, etc. finds that there is still a shortfall after appropriating the cash provided as security or the proceeds from the disposition of the property provided as security to the national tax referred to in that paragraph and the disposition expenses, they execute the delinquent tax collection procedure against other property of the person who provided that security, and if they find that the guarantor has not paid in full the amount to be paid and that there is still a shortfall even after executing the delinquent tax collection procedure against the person who provided that security, they execute the delinquent tax collection procedure against the guarantor. machine translation, not official **第五項** 前項の規定により保証人に対して滞納処分を執行する場合には、税務署長等は、同項の担保を提供した者の財産を換価に付した後でなければ、その保証人の財産を換価に付することができない。 art-52/par-5 · https://japanlaw.org/en/national-tax-general-rules-act/art-52/par-5 · https://japanlaw.org/l/337AC0000000066/art-52/par-5 When executing the delinquent tax collection procedure against a guarantor pursuant to the provisions of the preceding paragraph, the district director of the tax office, etc. may not liquidate the property of that guarantor until after liquidating the property of the person who provided the security referred to in that paragraph. machine translation, not official **第六項** 第三十八条第一項及び第二項、前節並びに第五十五条（納付委託）の規定は、保証人に第一項の国税を納付させる場合について準用する。 art-52/par-6 · https://japanlaw.org/en/national-tax-general-rules-act/art-52/par-6 · https://japanlaw.org/l/337AC0000000066/art-52/par-6 The provisions of Article 38, paragraphs (1) and (2), the preceding Section and Article 55 (Consignment of Payment) apply mutatis mutandis where a guarantor is made to pay the national tax referred to in paragraph (1). machine translation, not official --- ## Cites - art-52/par-1: 第三十八条第二項 → 国税通則法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-38/par-2 · https://japanlaw.org/l/337AC0000000066/art-38/par-2 - art-52/par-1: 次条 → 国税通則法 第五十三条 (Article 53), art-53 — https://japanlaw.org/en/national-tax-general-rules-act/art-53 · https://japanlaw.org/l/337AC0000000066/art-53 - art-52/par-1: 第六十三条第二項 → 国税通則法 第六十三条第二項 (Article 63, paragraph (2)), art-63/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-63/par-2 · https://japanlaw.org/l/337AC0000000066/art-63/par-2 - art-52/par-2: 前項 → 国税通則法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-52/par-1 · https://japanlaw.org/l/337AC0000000066/art-52/par-1 - art-52/par-3: 前項 → 国税通則法 第五十二条第二項 (Article 52, paragraph (2)), art-52/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-52/par-2 · https://japanlaw.org/l/337AC0000000066/art-52/par-2 - art-52/par-3: 第六項 → 国税通則法 第五十二条第六項 (Article 52, paragraph (6)), art-52/par-6 — https://japanlaw.org/en/national-tax-general-rules-act/art-52/par-6 · https://japanlaw.org/l/337AC0000000066/art-52/par-6 - art-52/par-3: 第三十八条第一項 → 国税通則法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-38/par-1 · https://japanlaw.org/l/337AC0000000066/art-38/par-1 - art-52/par-4: 第一項 → 国税通則法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-52/par-1 · https://japanlaw.org/l/337AC0000000066/art-52/par-1 - art-52/par-5: 前項 → 国税通則法 第五十二条第四項 (Article 52, paragraph (4)), art-52/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-52/par-4 · https://japanlaw.org/l/337AC0000000066/art-52/par-4 - art-52/par-6: 第三十八条第一項 → 国税通則法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-38/par-1 · https://japanlaw.org/l/337AC0000000066/art-38/par-1 - art-52/par-6: 第二項 → 国税通則法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-38/par-2 · https://japanlaw.org/l/337AC0000000066/art-38/par-2 - art-52/par-6: 第五十五条 → 国税通則法 第五十五条 (Article 55), art-55 — https://japanlaw.org/en/national-tax-general-rules-act/art-55 · https://japanlaw.org/l/337AC0000000066/art-55 - art-52/par-6: 第一項 → 国税通則法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-52/par-1 · https://japanlaw.org/l/337AC0000000066/art-52/par-1 ## Cited by 15 provisions cite this one. No official source publishes this direction. - 国税通則法 第五十二条第二項（担保の処分） — https://japanlaw.org/en/national-tax-general-rules-act/art-52/par-2 · https://japanlaw.org/l/337AC0000000066/art-52/par-2 - 国税通則法 第五十二条第三項（担保の処分） — https://japanlaw.org/en/national-tax-general-rules-act/art-52/par-3 · https://japanlaw.org/l/337AC0000000066/art-52/par-3 - 国税通則法 第五十二条第四項（担保の処分） — https://japanlaw.org/en/national-tax-general-rules-act/art-52/par-4 · https://japanlaw.org/l/337AC0000000066/art-52/par-4 - 国税通則法 第五十二条第五項（担保の処分） — https://japanlaw.org/en/national-tax-general-rules-act/art-52/par-5 · https://japanlaw.org/l/337AC0000000066/art-52/par-5 - 国税通則法 第五十二条第六項（担保の処分） — https://japanlaw.org/en/national-tax-general-rules-act/art-52/par-6 · https://japanlaw.org/l/337AC0000000066/art-52/par-6 - 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 第六十三条第六項第一号（納税の猶予等の場合の延滞税の免除） — https://japanlaw.org/en/national-tax-general-rules-act/art-63/par-6/item-1 · https://japanlaw.org/l/337AC0000000066/art-63/par-6/item-1 - 国税通則法 附則第十二条第一項（国税通則法の一部改正に伴う経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3591-5/art-12/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3591-5/art-12/par-1 - 所得税法 第百三十七条の二第十一項第三号（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予） — https://japanlaw.org/en/income-tax-act/art-137-2/par-11/item-3 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-11/item-3 - 所得税法 第百三十七条の三第十三項第三号（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予） — https://japanlaw.org/en/income-tax-act/art-137-3/par-13/item-3 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-13/item-3 - 租税特別措置法 第四十条の三の四第六項（内部取引に係る課税の特例に係る納税の猶予） — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-6 - 租税特別措置法 第六十六条の四の二第六項（国外関連者との取引に係る課税の特例に係る納税の猶予） — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-6 - 租税特別措置法 第七十条の七第十三項第七号（非上場株式等についての贈与税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-13/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-13/item-7 - 租税特別措置法 第七十条の七の二第十四項第七号（非上場株式等についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-14/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14/item-7 - 租税特別措置法 第七十条の七の九第十項第六号（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-10/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-6 --- ## 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-20260918T180319-011, 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