# 国税徴収法 / National Tax Collection Act — 第四章 (Chapter 4)

This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-4. 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: 国税徴収法 (National Tax Collection Act), 昭和三十四年法律第百四十七号
- English title "National Tax Collection Act": 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: 第四章 (Chapter 4) — address `ch-4`
- Text: the text as amended with effect from 2027-04-01, standing until 2027-09-30 — NOT yet in force (revision 20270401_508AC0000000012)
- URL (this text's page, at this provision): https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-4
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/national-tax-collection-act/ch-4
- Every provision below carries its address and its place on this text's page 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.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.

---

## 第四章　削除 — Chapter IV Deleted
<sup>heading: machine translation, not official</sup>
<sup>ch-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-4</sup>

### 第四十二条から第四十六条まで  〔削除 / repealed〕
<sup>art-42-to-46 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-4#art-42-to-46</sup>

**第一項**  削除
<sup>art-42-to-46/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20270401_508AC0000000012/text/ch-4#art-42-to-46/par-1</sup>

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 国税徴収法 — the text as 令和八年法律第十二号 leaves it, from 2027-04-01 (https://laws.e-gov.go.jp/law/334AC0000000147/20270401_508AC0000000012), 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-20261102T031546-005, translated 2026-11-02
- This site's parser, version 222 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02