# 国税徴収法 / National Tax Collection Act

This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act. 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.

- 昭和三十四年法律第百四十七号 · Act
- English title "National Tax Collection Act": Ministry of Justice translation
- Text in force since: 2026-05-25
- URL: https://japanlaw.org/ja/national-tax-collection-act
- Permanent URL: https://japanlaw.org/l/334AC0000000147
- 173 articles in the main text, 175 articles in the 附則 (supplementary provisions).

This law's whole text runs past 200 KB as Markdown, so its twin here is its table of
contents. Each page of the law below has a twin of its own, at that page's path under /md,
with the same rules: the Japanese and the English of every provision, the source of each
English line, and every provision's address and URLs. Only the Japanese as published by the
government has legal effect.

One provision as Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/art-1

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## 本則 (the main text)

- 制定文（一） — Enacting Statement 1 — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/enact-1 · page: https://japanlaw.org/ja/national-tax-collection-act#enact-1
- 第一章　総則 — Chapter I General Provisions · art-1 to art-4-to-7 · 26 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/ch-1 · page: https://japanlaw.org/ja/national-tax-collection-act/ch-1
  <sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
- 第二章　国税と他の債権との調整 — Chapter II Coordination between National Tax and Other Claims · art-8 to art-26 · 106 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/ch-2 · page: https://japanlaw.org/ja/national-tax-collection-act/ch-2
  <sup>heading: machine translation, not official</sup>
  - 第八条から第十五条まで — Articles 8 to 15 · page: https://japanlaw.org/ja/national-tax-collection-act/ch-2/from-art-8
  - 第十六条から第二十二条まで — Articles 16 to 22 · page: https://japanlaw.org/ja/national-tax-collection-act/ch-2/from-art-16
  - 第二十三条から第二十六条まで — Articles 23 to 26 · page: https://japanlaw.org/ja/national-tax-collection-act/ch-2/from-art-23
- 第三章　第二次納税義務 — Chapter III Secondary Tax Liability · art-27-to-31 to art-41 · 38 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/ch-3 · page: https://japanlaw.org/ja/national-tax-collection-act/ch-3
  <sup>heading: machine translation, not official</sup>
  - 第二十七条から第三十六条まで — Articles 27 to 36 · page: https://japanlaw.org/ja/national-tax-collection-act/ch-3/from-art-27
  - 第三十七条から第四十一条まで — Articles 37 to 41 · page: https://japanlaw.org/ja/national-tax-collection-act/ch-3/from-art-37
- 第四章　削除 — Chapter IV Deleted · art-42-to-46 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/ch-4 · page: https://japanlaw.org/ja/national-tax-collection-act/ch-4
  <sup>heading: machine translation, not official</sup>
- 第五章　滞納処分 — Chapter V Delinquent Tax Collection Procedures · art-47 to art-147 · 561 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/ch-5 · page: https://japanlaw.org/ja/national-tax-collection-act/ch-5
  <sup>heading: machine translation, not official</sup>
  - 第四十七条から第五十八条まで — Articles 47 to 58 · page: https://japanlaw.org/ja/national-tax-collection-act/ch-5/from-art-47
  - 第五十九条から第七十一条まで — Articles 59 to 71 · page: https://japanlaw.org/ja/national-tax-collection-act/ch-5/from-art-59
  - 第七十二条から第七十五条まで — Articles 72 to 75 · page: https://japanlaw.org/ja/national-tax-collection-act/ch-5/from-art-72
  - 第七十六条から第八十二条まで — Articles 76 to 82 · page: https://japanlaw.org/ja/national-tax-collection-act/ch-5/from-art-76
  - 第八十三条から第八十九条の三まで — Articles 83 to 89-3 · page: https://japanlaw.org/ja/national-tax-collection-act/ch-5/from-art-83
  - 第八十九条の四から第九十九条の二まで — Articles 89-4 to 99-2 · page: https://japanlaw.org/ja/national-tax-collection-act/ch-5/from-art-89-4
  - 第百条から第百七条まで — Articles 100 to 107 · page: https://japanlaw.org/ja/national-tax-collection-act/ch-5/from-art-100
  - 第百八条から第百二十二条まで — Articles 108 to 122 · page: https://japanlaw.org/ja/national-tax-collection-act/ch-5/from-art-108
  - 第百二十三条から第百三十二条まで — Articles 123 to 132 · page: https://japanlaw.org/ja/national-tax-collection-act/ch-5/from-art-123
  - 第百三十三条から第百三十七条まで — Articles 133 to 137 · page: https://japanlaw.org/ja/national-tax-collection-act/ch-5/from-art-133
  - 第百三十八条から第百四十七条まで — Articles 138 to 147 · page: https://japanlaw.org/ja/national-tax-collection-act/ch-5/from-art-138
- 第六章　滞納処分に関する猶予及び停止等 — Chapter VI Grace Periods and Suspension, etc. of Delinquent Tax Collection Procedures · art-148-to-150 to art-160 · 62 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/ch-6 · page: https://japanlaw.org/ja/national-tax-collection-act/ch-6
  <sup>heading: machine translation, not official</sup>
  - 第百四十八条から第百五十三条まで — Articles 148 to 153 · page: https://japanlaw.org/ja/national-tax-collection-act/ch-6/from-art-148
  - 第百五十四条から第百六十条まで — Articles 154 to 160 · page: https://japanlaw.org/ja/national-tax-collection-act/ch-6/from-art-154
- 第七章　削除 — Chapter VII Deleted · art-161-to-165 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/ch-7 · page: https://japanlaw.org/ja/national-tax-collection-act/ch-7
  <sup>heading: machine translation, not official</sup>
- 第八章　不服審査及び訴訟の特例 — Chapter VIII Special Provisions on Appeals and Litigation · art-166-to-170 to art-173 · 19 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/ch-8 · page: https://japanlaw.org/ja/national-tax-collection-act/ch-8
  <sup>heading: machine translation, not official</sup>
- 第九章　雑則 — Chapter IX Miscellaneous Provisions · art-174-to-181 to art-186 · 20 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/ch-9 · page: https://japanlaw.org/ja/national-tax-collection-act/ch-9
  <sup>heading: machine translation, not official</sup>
- 第十章　罰則 — Chapter X Penal Provisions · art-187 to art-190 · 17 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/ch-10 · page: https://japanlaw.org/ja/national-tax-collection-act/ch-10
  <sup>heading: machine translation, not official</sup>

## 附則・別表・様式 (supplementary provisions, appended tables and forms)

- 附　則 · 7 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-3341-147 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-3341-147
- 附　則 昭和三六年三月三一日法律第三五号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-3361-35 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-3361-35
- 附　則 昭和三七年四月二日法律第六七号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-3371-67 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-3371-67
- 附　則 昭和三七年九月八日法律第一五二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-3371-152 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-3371-152
- 附　則 昭和三九年七月六日法律第一五二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-3391-152 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-3391-152
- 附　則 昭和四〇年三月三一日法律第三六号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-3401-36 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-3401-36
- 附　則 昭和四〇年一二月二九日法律第一五六号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-3401-156 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-3401-156
- 附　則 昭和四一年三月三一日法律第三九号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-3411-39 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-3411-39
- 附　則 昭和四一年七月一日法律第一一一号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-3411-111 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-3411-111
- 附　則 昭和四二年五月三〇日法律第一四号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-3421-14 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-3421-14
- 附　則 昭和四二年五月三一日法律第二三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-3421-23 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-3421-23
- 附　則 昭和四二年六月一二日法律第三六号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-3421-36 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-3421-36
- 附　則 昭和四五年三月二八日法律第八号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-3451-8 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-3451-8
- 附　則 昭和四六年五月三一日法律第八九号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-3461-89 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-3461-89
- 附　則 昭和四六年六月三日法律第九九号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-3461-99 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-3461-99
- 附　則 昭和五〇年一二月二七日法律第九四号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-3501-94 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-3501-94
- 附　則 昭和五〇年一二月二七日法律第九五号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-3501-95 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-3501-95
- 附　則 昭和五三年四月一八日法律第二五号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-3531-25 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-3531-25
- 附　則 昭和五三年五月一六日法律第四七号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-3531-47 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-3531-47
- 附　則 昭和五三年六月二〇日法律第七八号 · 6 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-3531-78 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-3531-78
- 附　則 昭和五四年三月三〇日法律第五号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-3541-5 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-3541-5
- 附　則 昭和五六年六月九日法律第七五号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-3561-75 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-3561-75
- 附　則 昭和五七年七月二三日法律第六九号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-3571-69 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-3571-69
- 附　則 昭和五八年一二月三日法律第八二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-3581-82 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-3581-82
- 附　則 昭和五九年三月三一日法律第四号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-3591-4 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-3591-4
- 附　則 昭和五九年三月三一日法律第五号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-3591-5 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-3591-5
- 附　則 昭和五九年八月一〇日法律第七二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-3591-72 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-3591-72
- 附　則 昭和六三年一二月三〇日法律第一〇八号 · 8 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-3631-108 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-3631-108
- 附　則 昭和六三年一二月三〇日法律第一〇九号 · 9 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-3631-109 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-3631-109
- 附　則 平成元年一二月二二日法律第九一号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4011-91 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4011-91
- 附　則 平成三年五月二日法律第六九号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4031-69 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4031-69
- 附　則 平成三年五月一五日法律第七三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4031-73 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4031-73
- 附　則 平成三年一〇月四日法律第九〇号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4031-90 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4031-90
- 附　則 平成八年六月一四日法律第八二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4081-82 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4081-82
- 附　則 平成九年五月九日法律第四八号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4091-48 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4091-48
- 附　則 平成九年六月一八日法律第八九号 · 7 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4091-89 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4091-89
- 附　則 平成一一年三月三一日法律第一〇号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4111-10 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4111-10
- 附　則 平成一二年四月一九日法律第四〇号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4121-40 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4121-40
- 附　則 平成一二年一二月六日法律第一四〇号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4121-140 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4121-140
- 附　則 平成一三年三月三〇日法律第六号 · 9 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4131-6 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4131-6
- 附　則 平成一三年六月一五日法律第四九号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4131-49 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4131-49
- 附　則 平成一三年六月一五日法律第五〇号 · 7 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4131-50 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4131-50
- 附　則 平成一三年六月二九日法律第八〇号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4131-80 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4131-80
- 附　則 平成一三年六月二九日法律第八八号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4131-88 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4131-88
- 附　則 平成一三年七月四日法律第一〇一号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4131-101 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4131-101
- 附　則 平成一三年七月四日法律第一〇二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4131-102 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4131-102
- 附　則 平成一三年一一月二八日法律第一二九号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4131-129 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4131-129
- 附　則 平成一四年六月一二日法律第六五号 · 7 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4141-65 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4141-65
- 附　則 平成一四年七月三日法律第七九号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4141-79 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4141-79
- 附　則 平成一四年八月二日法律第一〇二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4141-102 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4141-102
- 附　則 平成一四年一二月一三日法律第一五二号 · 7 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4141-152 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4141-152
- 附　則 平成一五年三月三一日法律第八号 · 9 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4151-8 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4151-8
- 附　則 平成一六年四月二一日法律第三七号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4161-37 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4161-37
- 附　則 平成一六年六月二日法律第七六号 · 7 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4161-76 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4161-76
- 附　則 平成一六年六月九日法律第八四号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4161-84 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4161-84
- 附　則 平成一六年六月九日法律第八八号 · 9 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4161-88 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4161-88
- 附　則 平成一六年六月一八日法律第一二四号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4161-124 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4161-124
- 附　則 平成一六年一二月一日法律第一五〇号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4161-150 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4161-150
- 附　則 平成一六年一二月三日法律第一五二号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4161-152 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4161-152
- 附　則 平成一六年一二月一〇日法律第一六五号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4161-165 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4161-165
- 附　則 平成一七年七月二六日法律第八七号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4171-87 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4171-87
- 附　則 平成一七年一〇月二一日法律第一〇二号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4171-102 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4171-102
- 附　則 平成一八年二月一〇日法律第一号 · 6 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4181-1 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4181-1
- 附　則 平成一八年三月三一日法律第一〇号 · 7 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4181-10 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4181-10
- 附　則 平成一八年六月二日法律第五〇号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4181-50 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4181-50
- 附　則 平成一八年六月七日法律第五三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4181-53 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4181-53
- 附　則 平成一九年三月三〇日法律第六号 · 15 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4191-6 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4191-6
- 附　則 平成一九年三月三一日法律第二〇号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4191-20 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4191-20
- 附　則 平成一九年六月二七日法律第一〇二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4191-102 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4191-102
- 附　則 平成二一年三月三一日法律第一三号 · 11 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4211-13 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4211-13
- 附　則 平成二二年三月三一日法律第六号 · 10 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4221-6 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4221-6
- 附　則 平成二三年五月二日法律第三五号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4231-35 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4231-35
- 附　則 平成二三年六月二四日法律第七四号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4231-74 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4231-74
- 附　則 平成二四年三月三一日法律第一六号 · 11 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4241-16 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4241-16
- 附　則 平成二四年九月一二日法律第八五号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4241-85 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4241-85
- 附　則 平成二五年六月二六日法律第六一号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4251-61 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4251-61
- 附　則 平成二六年三月三一日法律第一〇号 · 20 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4261-10 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-10
- 附　則 平成二六年六月一三日法律第六九号 · 13 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4261-69 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-69
- 附　則 平成二六年六月二七日法律第九一号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4261-91 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-91
- 附　則 平成二七年三月三一日法律第九号 · 11 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4271-9 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4271-9
- 附　則 平成二八年三月三一日法律第一五号 · 14 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4281-15 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4281-15
- 附　則 平成二九年三月三一日法律第四号 · 17 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4291-4 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4291-4
- 附　則 平成二九年六月二日法律第四五号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4291-45 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4291-45
- 附　則 平成三〇年三月三一日法律第七号 · 13 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4301-7 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4301-7
- 附　則 平成三〇年四月一八日法律第一六号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4301-16 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4301-16
- 附　則 平成三〇年五月二五日法律第二九号 · 9 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4301-29 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4301-29
- 附　則 平成三〇年五月二五日法律第三一号 · 9 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4301-31 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4301-31
- 附　則 平成三一年三月二九日法律第三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4311-3 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4311-3
- 附　則 平成三一年三月二九日法律第四号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-4311-4 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-4311-4
- 附　則 令和元年五月三一日法律第一六号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-5011-16 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-5011-16
- 附　則 令和元年五月三一日法律第一八号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-5011-18 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-5011-18
- 附　則 令和二年三月三一日法律第五号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-5021-5 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-5021-5
- 附　則 令和二年三月三一日法律第八号 · 22 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-5021-8 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-5021-8
- 附　則 令和二年五月二九日法律第三三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-5021-33 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-5021-33
- 附　則 令和三年三月三一日法律第一一号 · 13 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-5031-11 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-5031-11
- 附　則 令和三年五月一九日法律第三六号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-5031-36 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-5031-36
- 附　則 令和三年五月二一日法律第四二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-5031-42 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-5031-42
- 附　則 令和四年六月一七日法律第六八号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-5041-68 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-5041-68
- 附　則 令和五年三月三一日法律第三号 · 14 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-5051-3 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-5051-3
- 附　則 令和五年六月一四日法律第五三号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-5051-53 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-5051-53
- 附　則 令和六年三月三〇日法律第八号 · 16 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-5061-8 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-5061-8
- 附　則 令和六年六月一四日法律第五二号 · 6 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-5061-52 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-5061-52
- 附　則 令和七年三月三一日法律第一三号 · 11 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-5071-13 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-5071-13
- 附　則 令和八年三月三一日法律第一二号 · 16 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-collection-act/suppl-5081-12 · page: https://japanlaw.org/ja/national-tax-collection-act/suppl-5081-12

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 国税徴収法 — the text in force from 2026-05-25 (https://laws.e-gov.go.jp/law/334AC0000000147/20260525_506AC0000000052), retrieved 2026-11-02
- Japanese Law Translation Database System, Ministry of Justice (法務省) — National Tax Collection Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3874/tb), retrieved 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T030741-001, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T031546-005, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T031546-010, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T031546-015, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T031546-020, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T031546-025, translated 2026-11-02
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-tax-collection-act-20261102T031546-025, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-001, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-003, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-004, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-005, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-006, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-007, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-008, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-009, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-010, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-011, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-015, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-001, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-003, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-005, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-006, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-007, translated 2026-11-02
- This site's parser, version 220 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02