# Article 38, paragraph (1), item (i), its wordings — Act on General Rules for National Taxes

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How the wording of Article 38, paragraph (1), item (i) (第三十八条第一項第一号) changed with each amendment, and how it will change.

- Law: Act on General Rules for National Taxes (国税通則法) — https://japanlaw.org/en/national-tax-general-rules-act
- Provision: Article 38, paragraph (1), item (i) (第三十八条第一項第一号) — https://japanlaw.org/en/national-tax-general-rules-act/art-38/par-1/item-1 (as Markdown: https://japanlaw.org/md/en/national-tax-general-rules-act/art-38/par-1/item-1)
- The law's amendments: https://japanlaw.org/en/national-tax-general-rules-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 57 of 2025

- State: In force

Japanese:

> 納税者の財産につき強制換価手続が開始されたとき（仮登記担保契約に関する法律（昭和五十三年法律第七十八号）第二条第一項（所有権移転の効力の制限等）（同法第二十条（土地等の所有権以外の権利を目的とする契約への準用）において準用する場合を含む。）の規定による通知がされたときを含む。）。

English (Japanese Law Translation, Ministry of Justice):

> where a compulsory liquidation procedure has been commenced against the taxpayer's property (including cases in which notice has been given under the provisions of Article 2, paragraph (1) (Limitation on the Effect of a Transfer of Ownership, etc.) of the Act on Contracts for the Establishment of Security Interests by Use of Provisional Registration) (Act No. 78 of 1978) (including cases where applied mutatis mutandis pursuant to Article 20 (Application Mutatis Mutandis to Contracts for Acquisition of Rights other than Ownership of Land, etc.) of the Act);

## 2. Date not yet set — Act No. 57 of 2025

- State: Not yet in force
- Takes effect: Date not yet set
- The amendment: Reworded (Act No. 57 of 2025) — https://japanlaw.org/en/national-tax-general-rules-act/amendments/20271205_507AC0000000057

Japanese:

> 納税者の財産につき強制換価手続が開始されたとき（次に掲げる通知がされたときを含む。）。

English (Machine translation, not official):

> where a compulsory liquidation procedure has been commenced against the taxpayer's property (including cases in which any of the following notices has been given);

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/337AC0000000066)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/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/337AC0000000066/20271001_508AC0000000012)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/337AC0000000066/20271205_507AC0000000057)