# 国税通則法 / Act on General Rules for National Taxes — 第五十三条 (Article 53) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-53. 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. - 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: 第五十三条 (Article 53)（国税庁長官等が徴した担保の処分） — address `art-53` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-general-rules-act/art-53 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-53 - 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. --- ### 第五十三条（国税庁長官等が徴した担保の処分） — Disposition of Security Requested by the Commissioner of the National Tax Agency, etc. caption: machine translation, not official art-53 · https://japanlaw.org/en/national-tax-general-rules-act/art-53 · https://japanlaw.org/l/337AC0000000066/art-53 **第一項** 国税庁長官又は国税局長は、国税に関する法律の規定により担保を徴した場合（第四十三条第三項又は第四十四条第一項（徴収の引継ぎ）の規定により徴収の引継ぎを受けた国税局長がその引継ぎに係る国税につき担保を徴した場合を除く。）において、その担保の提供されている国税がその納期限までに完納されないときは、政令で定める税務署長にその担保として提供された財産の処分その他前条に規定する処分を行なわせるものとする。 art-53/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-53/par-1 · https://japanlaw.org/l/337AC0000000066/art-53/par-1 If the Commissioner of the National Tax Agency or a regional commissioner has requested security pursuant to the provisions of the national tax laws (excluding where a regional commissioner who has taken over collection pursuant to the provisions of Article 43, paragraph (3) or Article 44, paragraph (1) (Takeover of Collection) has requested security for the national tax so taken over), and the national tax for which the security has been provided is not paid in full by its due date for payment, the Commissioner of the National Tax Agency or the regional commissioner is to have the district director specified by Cabinet Order carry out the disposition of the property provided as that security and the other dispositions prescribed in the preceding Article. machine translation, not official --- ## Cites - art-53/par-1: 第四十三条第三項 → 国税通則法 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-43/par-3 · https://japanlaw.org/l/337AC0000000066/art-43/par-3 - art-53/par-1: 第四十四条第一項 → 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-53/par-1: 前条 → 国税通則法 第五十二条 (Article 52), art-52 — https://japanlaw.org/en/national-tax-general-rules-act/art-52 · https://japanlaw.org/l/337AC0000000066/art-52 ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税通則法 第五十二条第一項（担保の処分） — https://japanlaw.org/en/national-tax-general-rules-act/art-52/par-1 · https://japanlaw.org/l/337AC0000000066/art-52/par-1 --- ## 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 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18