# 国税徴収法 / National Tax Collection Act — 第二章 (Chapter 2)
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- 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: 第二章 (Chapter 2) — address `ch-2`
- Text: the text as amended with effect from 2027-10-01 — NOT yet in force (revision 20271001_508AC0000000012)
- URL (this text's page, at this provision): https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#ch-2
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/national-tax-collection-act/ch-2
- Every provision below carries its address and its place on this text's page on the line under it.
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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.
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## 第二章 国税と他の債権との調整 — Chapter II Coordination between National Tax and Other Claims
heading: machine translation, not official
ch-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#ch-2
## 第一節 一般的優先の原則 — Section 1 Principle of General Priority
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ch-2/sec-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#ch-2/sec-1
### 第八条（国税優先の原則） — Principle of Priority of National Tax
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art-8 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-8
**第一項** 国税は、納税者の総財産について、この章に別段の定がある場合を除き、すべての公課その他の債権に先だつて徴収する。
art-8/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-8/par-1
National tax is to be collected from the total property of the taxpayer in preference to all public charges and other claims, except as otherwise provided in this Chapter.
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### 第九条（強制換価手続の費用の優先） — Priority of Expenses of Compulsory Liquidation Procedure
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art-9 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-9
**第一項** 納税者の財産につき強制換価手続が行われた場合において、国税の交付要求をしたときは、その国税は、その手続により配当すべき金銭（以下この章において「換価代金」という。）につき、その手続に係る費用に次いで徴収する。
art-9/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-9/par-1
Where a compulsory liquidation procedure is carried out with respect to a taxpayer's property, if a request for share distribution has been made for national tax, that national tax is to be collected, next after the expenses of that procedure, from the money to be distributed through that procedure (hereinafter in this Chapter referred to as "proceeds of realization").
machine translation, not official
### 第十条（直接の滞納処分費の優先） — Priority of Direct Expenses for the Delinquent Tax Collection Procedure
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art-10 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-10
**第一項** 納税者の財産を国税の滞納処分により換価したときは、その滞納処分に係る滞納処分費は、次条、第十四条から第十七条まで（担保を徴した国税の優先等）、第十八条の二第一項（法定納期限等以前に設定された企業価値担保権の優先等）、第十九条から第二十一条まで（先取特権等の優先）及び第二十三条（法定納期限等以前にされた仮登記により担保される債権の優先等）の規定にかかわらず、その換価代金につき、他の国税、地方税その他の債権に先立つて徴収する。
art-10/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-10/par-1
Where a taxpayer's property has been realized through the delinquent tax collection procedure for national tax, the expenses for the delinquent tax collection procedure relating to that delinquent tax collection procedure are to be collected from the proceeds of realization in preference to other national tax, local tax and other claims, notwithstanding the provisions of the following Article, Articles 14 through 17 (Priority of National Tax for Which Security Was Taken, etc.), Article 18-2, paragraph (1) (Priority of Enterprise Value Charge Established on or before the Statutory Due Date for Tax Payment, etc.), Articles 19 through 21 (Priority of Statutory Liens, etc.), and Article 23 (Priority of Claims Secured by Provisional Registration Made on or before the Statutory Due Date for Tax Payment, etc.).
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### 第十一条（強制換価の場合の消費税等の優先） — Priority of Consumption Tax, etc. in the Case of Compulsory Liquidation
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art-11 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-11
**第一項** 国税通則法第三十九条（強制換価の場合の消費税等の徴収の特例）又は輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第八条第一項第三号若しくは第七号（公売又は売却等の場合における内国消費税の徴収）の規定により徴収する消費税等（その滞納処分費を含む。）は、次条から第十七条まで（差押先着手による国税の優先等）、第十八条の二第一項（法定納期限等以前に設定された企業価値担保権の優先等）及び第十九条から第二十一条まで（先取特権等の優先）の規定にかかわらず、その徴収の基因となつた移出又は公売若しくは売却に係る物品の換価代金につき、他の国税、地方税その他の債権に先立つて徴収する。
art-11/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-11/par-1
Consumption tax, etc. collected under Article 39 (Special Provisions for Collection of Consumption Tax, etc. in Case of Compulsory Liquidation) of the Act on General Rules for National Taxes or Article 8, paragraph (1), item (iii) or item (vii) (Collection of National Consumption Tax in Case of Public Sale or Sale, etc.) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955) (including the expenses for the delinquent tax collection procedure therefor) is, notwithstanding the provisions of Articles 12 through 17 (Priority of National Tax by Prior Seizure, etc.), Article 18-2, paragraph (1) (Priority of Enterprise Value Charges Created on or before the Statutory Due Date for Tax Payment, etc.) and Articles 19 through 21 (Priority of Statutory Liens, etc.), collected from the proceeds of realization of the goods pertaining to the removal, public sale or sale that gave rise to the collection, in priority to other national tax, local tax and other claims.
machine translation, not official
## 第二節 国税及び地方税の調整 — Section 2 Coordination of National Tax and Local Tax
heading: machine translation, not official
ch-2/sec-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#ch-2/sec-2
### 第十二条（差押先着手による国税の優先） — Priority of National Tax by Prior Seizure
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art-12 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-12
**第一項** 納税者の財産につき国税の滞納処分による差押をした場合において、他の国税又は地方税の交付要求があつたときは、その差押に係る国税は、その換価代金につき、その交付要求に係る他の国税又は地方税に先だつて徴収する。
art-12/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-12/par-1
Where seizure has been made under the delinquent tax collection procedure for national tax on the property of a taxpayer, if a request for share distribution of other national tax or local tax is made, the national tax pertaining to that seizure is collected from the proceeds of realization in priority to the other national tax or local tax pertaining to the request for share distribution.
machine translation, not official
**第二項** 納税者の財産につき国税又は地方税の滞納処分による差押があつた場合において、国税の交付要求をしたときは、その交付要求に係る国税は、その換価代金につき、その差押に係る国税又は地方税（第九条（強制換価手続の費用の優先）の規定の適用を受ける費用を除く。）に次いで徴収する。
art-12/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-12/par-2
Where seizure has been made under the delinquent tax collection procedure for national tax or local tax on the property of a taxpayer, if a request for share distribution of national tax is made, the national tax pertaining to the request for share distribution is collected from the proceeds of realization next after the national tax or local tax pertaining to the seizure (excluding expenses to which the provisions of Article 9 (Priority of Expenses of Compulsory Liquidation Procedure) apply).
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### 第十三条（交付要求先着手による国税の優先） — Priority of National Tax by Prior Request for Share Distribution
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art-13 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-13
**第一項** 納税者の財産につき強制換価手続（破産手続を除く。）が行われた場合において、国税及び地方税の交付要求があつたときは、その換価代金につき、先にされた交付要求に係る国税は、後にされた交付要求に係る国税又は地方税に先だつて徴収し、後にされた交付要求に係る国税は、先にされた交付要求に係る国税又は地方税に次いで徴収する。
art-13/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-13/par-1
Where a compulsory liquidation procedure (excluding bankruptcy proceedings) has been carried out on the property of a taxpayer, if requests for share distribution of national tax and local tax are made, then from the proceeds of realization, the national tax pertaining to the earlier request for share distribution is collected in priority to the national tax or local tax pertaining to the later request for share distribution, and the national tax pertaining to the later request for share distribution is collected next after the national tax or local tax pertaining to the earlier request for share distribution.
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### 第十四条（担保を徴した国税の優先） — Priority of National Tax for Which Security Has Been Taken
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art-14 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-14
**第一項** 国税につき徴した担保財産があるときは、前二条の規定にかかわらず、その国税は、その換価代金につき他の国税及び地方税に先だつて徴収する。
art-14/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-14/par-1
Where there is property provided as security for national tax, notwithstanding the provisions of the preceding two Articles, that national tax is collected from the proceeds of realization in priority to other national tax and local tax.
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## 第三節 国税と被担保債権との調整 — Section 3 Coordination of National Tax and Secured Claims
heading: machine translation, not official
ch-2/sec-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#ch-2/sec-3
### 第十五条（法定納期限等以前に設定された質権の優先） — Priority of Pledges Established on or before the Statutory Due Date for Tax Payment, etc.
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art-15 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15
**第一項** 納税者がその財産上に質権を設定している場合において、その質権が国税の法定納期限（次の各号に掲げる国税については、当該各号に定める日とし、当該国税に係る附帯税及び滞納処分費については、その徴収の基因となつた国税に係る当該各号に定める日とする。以下「法定納期限等」という。）以前に設定されているものであるときは、その国税は、その換価代金につき、その質権により担保される債権に次いで徴収する。
art-15/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-1
Where a taxpayer has established a pledge on the taxpayer's property, if the pledge was established on or before the statutory due date for tax payment of the national tax (for the national taxes listed in the following items, the day specified in each such item, and for accessory tax and expenses for the delinquent tax collection procedure pertaining to such national tax, the day specified in each such item for the national tax that gave rise to their collection; hereinafter referred to as the "statutory due date for tax payment, etc."), that national tax is collected from the proceeds of realization next after the claim secured by the pledge.
machine translation, not official
**一** 法定納期限後にその納付すべき額が確定した国税（過怠税を含む。） その更正通知書若しくは決定通知書又は納税告知書を発した日（申告納税方式による国税で申告により確定したものについては、その申告があつた日）
art-15/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-1/item-1
National tax (including negligence tax) whose payable amount has been determined after the statutory due date for tax payment: the day on which the written notice of reassessment, written notice of determination or written notice of tax payment therefor was issued (for national tax under the self-assessment system that has been determined by a return, the day on which the return was filed);
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**二** 法定納期限前に国税通則法第三十八条第一項（繰上請求）の規定による請求（以下「繰上請求」という。）がされた国税 当該請求に係る期限
art-15/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-1/item-2
National tax for which a demand under Article 38, paragraph (1) (Advance Demand) of the Act on General Rules for National Taxes (hereinafter referred to as an "advance demand") was made before the statutory due date for tax payment: the due date pertaining to that demand;
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**三** 第二期分の所得税（所得税法第百四条第一項（予定納税額の納付）（同法第百六十六条（申告、納付及び還付）において準用する場合を含む。以下この号において同じ。）の規定により同項に規定する第二期において納付すべき所得税をいい、同法第百十五条（出国をする場合の予定納税額の納期限の特例）（同法第百六十六条において準用する場合を含む。）の規定により納付すべき所得税で同法第百四条第一項に規定する第一期において納付すべき所得税の納期限後に納付すべきものを含む。） 当該第一期において納付すべき所得税の納期限
art-15/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-1/item-3
Income tax for the second period (meaning income tax payable in the second period prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the Income Tax Act (including where applied mutatis mutandis pursuant to Article 166 (Filing of Returns, Payment of Taxes, and Issuance of Refunds) of that Act; the same applies hereinafter in this item) under the provisions of that paragraph, and including income tax payable under the provisions of Article 115 (Special Provisions on the Deadlines for Making Tax Prepayments If the Taxpayer Will Become Absent From Japan) of that Act (including where applied mutatis mutandis pursuant to Article 166 of that Act) that is to be paid after the due date for payment of the income tax payable in the first period prescribed in Article 104, paragraph (1) of that Act): the due date for payment of the income tax payable in that first period;
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**四** 相続税法第三十五条第二項（更正及び決定の特則）の規定による更正又は決定により納付すべき税額が確定した相続税又は贈与税 その更正通知書又は決定通知書を発した日
art-15/par-1/item-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-1/item-4
Inheritance tax or gift tax for which the payable tax amount has been determined by reassessment or determination under Article 35, paragraph (2) (Special Provisions on Reassessment and Determination) of the Inheritance Tax Act: the day on which the written notice of reassessment or written notice of determination therefor was issued;
machine translation, not official
**四の二** 地価税（国税通則法第二条第七号（定義）に規定する法定申告期限（以下この号において「法定申告期限」という。）までに納付するもの及び第一号に掲げるものを除く。） その更正通知書又は決定通知書を発した日（申告により確定したものについては、その申告があつた日（その日が当該地価税の法定申告期限前である場合には、当該法定申告期限））
art-15/par-1/item-4-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-1/item-4-2
Land value tax (excluding that paid by the statutory tax return due date prescribed in Article 2, item (vii) (Definitions) of the Act on General Rules for National Taxes (hereinafter in this item referred to as the "statutory tax return due date") and that listed in item (i)): the day on which the written notice of reassessment or written notice of determination therefor was issued (for that determined by a return, the day on which the return was filed (if that day is before the statutory tax return due date for the land value tax, that statutory tax return due date));
machine translation, not official
**五** 再評価税で確定した税額を二以上の納期において納付するもののうち最初の納期後の納期において納付する再評価税 その再評価税の最初の納期限
art-15/par-1/item-5 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-1/item-5
Revaluation tax whose determined tax amount is paid in two or more payment periods, and which is paid in a payment period after the first: the first due date for payment of that revaluation tax;
machine translation, not official
**五の二** 国税通則法第十五条第三項第二号から第四号まで及び第六号（納税義務の成立及びその納付すべき税額の確定）に掲げる国税（法定納期限以前に納付されたものを除く。） その納税告知書を発した日（納税の告知を受けることなく法定納期限後に納付された国税については、その納付があつた日）
art-15/par-1/item-5-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-1/item-5-2
National tax listed in Article 15, paragraph (3), items (ii) through (iv) and item (vi) (Establishment of Tax Liability and Determination of the Payable Tax Amount) of the Act on General Rules for National Taxes (excluding that paid on or before the statutory due date for tax payment): the day on which the written notice of tax payment therefor was issued (for national tax paid after the statutory due date for tax payment without receiving notice of tax payment, the day on which the payment was made);
machine translation, not official
**六** 第二十四条第二項（譲渡担保権者の物的納税責任）又は第百五十九条第三項（保全差押え）（国税通則法第三十八条第四項において準用する場合を含む。）の規定により告知し、又は通知した金額の国税 これらの規定による告知書又は通知書を発した日
art-15/par-1/item-6 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-1/item-6
National tax of which notice was given or which was notified under Article 24, paragraph (2) (Liability in Rem for Tax of a Holder of Property Transferred as Security) or Article 159, paragraph (3) (Preservative Seizure) (including where applied mutatis mutandis pursuant to Article 38, paragraph (4) of the Act on General Rules for National Taxes): the day on which the written notice or notification under those provisions was issued;
machine translation, not official
**七** 相続人（包括受遺者を含む。以下同じ。）の固有の財産から徴収する被相続人（包括遺贈者を含む。以下同じ。）の国税及び相続財産から徴収する相続人の固有の国税（相続（包括遺贈を含む。以下同じ。）があつた日前にその納付すべき税額が確定したもの（国税通則法第十五条第三項第二号から第四号まで及び第六号に掲げる国税については、その日前に納税告知書を発したもの。以下この項において同じ。）に限る。） その相続があつた日
art-15/par-1/item-7 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-1/item-7
National tax of a decedent (including a person who has made a comprehensive testamentary gift; the same applies hereinafter) collected from the heir's own property (including a comprehensive legatee; the same applies hereinafter), and the heir's own national tax collected from the inherited property (limited to those for which the payable tax amount was determined before the day on which the inheritance (including a comprehensive testamentary gift; the same applies hereinafter) occurred (for national taxes listed in Article 15, paragraph (3), items (ii) through (iv) and item (vi) of the Act on General Rules for National Taxes, those for which the written notice of tax payment was issued before that day; the same applies hereinafter in this paragraph)): the day on which the inheritance occurred;
machine translation, not official
**八** 合併により消滅した法人（以下「被合併法人」という。）に属していた財産から徴収する合併後存続する法人又は当該合併に係る他の被合併法人の固有の国税及び合併後存続する法人の固有の財産から徴収する被合併法人の国税（合併のあつた日前にその納付すべき税額が確定したものに限る。） その合併のあつた日
art-15/par-1/item-8 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-1/item-8
The own national tax of the corporation surviving after a merger or of another merged corporation pertaining to that merger, collected from the property that belonged to a corporation that ceased to exist by the merger (hereinafter referred to as a "merged corporation"), and the national tax of a merged corporation collected from the property of the corporation surviving after the merger (limited to those for which the payable tax amount was determined before the day of the merger): the day of the merger;
machine translation, not official
**九** 分割を無効とする判決の確定により当該分割をした法人（以下この号において「分割法人」という。）に属することとなつた財産から徴収する分割法人の固有の国税及び分割法人の固有の財産から徴収する分割法人の国税通則法第九条の二（法人の合併等の無効判決に係る連帯納付義務）に規定する連帯して納付する義務に係る国税（当該判決が確定した日前にその納付すべき税額が確定したものに限る。） 当該判決が確定した日
art-15/par-1/item-9 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-1/item-9
The own national tax of the splitting corporation collected from the property that has come to belong to the corporation that made the split (hereinafter in this item referred to as the "splitting corporation") upon finalization of a judgment invalidating that split, and the national tax of the splitting corporation pertaining to the obligation to pay jointly and severally prescribed in Article 9-2 (Joint and Several Obligation to Pay upon a Judgment Invalidating a Merger, etc. of a Corporation) of the Act on General Rules for National Taxes, collected from the splitting corporation's own property (limited to those for which the payable tax amount was determined before the day on which the judgment became final): the day on which the judgment became final;
machine translation, not official
**十** 分割により事業を承継した法人（以下この号において「分割承継法人」という。）の当該分割をした法人から承継した財産（以下この号において「承継財産」という。）から徴収する分割承継法人の固有の国税、分割承継法人の固有の財産から徴収する分割承継法人の国税通則法第九条の三（法人の分割に係る連帯納付の責任）に規定する連帯納付の責任（以下この号において「連帯納付責任」という。）に係る国税及び分割承継法人の承継財産から徴収する分割承継法人の連帯納付責任に係る当該分割に係る他の分割をした法人の国税（分割のあつた日前にその納付すべき税額が確定したものに限る。） その分割のあつた日
art-15/par-1/item-10 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-1/item-10
The own national tax of the successor corporation in a company split (meaning a corporation that succeeded to a business by a split; hereinafter in this item referred to as the "successor corporation in a company split") collected from the property it succeeded from the corporation that made that split (hereinafter in this item referred to as "succeeded property"), the national tax pertaining to the successor corporation in a company split's joint and several liability for payment prescribed in Article 9-3 (Joint and Several Liability for Payment Related to a Corporate Split) of the Act on General Rules for National Taxes (hereinafter in this item referred to as "joint and several liability for payment") collected from the own property of the successor corporation in a company split, and the national tax of another corporation that made a split pertaining to that split, which pertains to the successor corporation in a company split's joint and several liability for payment, collected from the succeeded property of the successor corporation in a company split (limited to those for which the payable tax amount was determined before the day of the split): the day of the split; and
machine translation, not official
**十一** 第二次納税義務者又は保証人として納付すべき国税 第三十二条第一項（第二次納税義務の通則）又は国税通則法第五十二条第二項（担保の処分）の納付通知書を発した日
art-15/par-1/item-11 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-1/item-11
National tax payable as a secondary taxpayer or guarantor: the day on which the written payment notice under Article 32, paragraph (1) (General Rules on Secondary Tax Liability) or Article 52, paragraph (2) (Disposition of the Collateral and Enforcement of Guarantee) of the Act on General Rules for National Taxes was issued.
machine translation, not official
**第二項** 前項の規定は、登記（登録及び電子記録債権法（平成十九年法律第百二号）第二条第一項（定義）に規定する電子記録を含む。以下同じ。）をすることができる質権以外の質権については、その質権者が、強制換価手続において、その執行機関に対し、その設定の事実を証明した場合に限り適用する。この場合において、有価証券を目的とする質権以外の質権については、その証明は、次に掲げる書類によつてしなければならない。
art-15/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-2
The provisions of the preceding paragraph apply to a pledge other than a pledge that can be registered (including registration and the electronic record prescribed in Article 2, paragraph (1) (Definitions) of the Electronically Recorded Monetary Claims Act (Act No. 102 of 2007); the same applies hereinafter) only where the pledgee proves the fact of its establishment to the enforcement agency in a compulsory liquidation procedure. In this case, for a pledge other than a pledge whose object is securities, the proof must be made by means of the following documents:
machine translation, not official
**一** 公正証書
art-15/par-2/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-2/item-1
Notarized deed;
machine translation, not official
**二** 登記所又は公証人役場において日付のある印章が押されている私署証書
art-15/par-2/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-2/item-2
A private document bearing a dated seal affixed at a registry office or notary's office;
machine translation, not official
**三** 郵便法（昭和二十二年法律第百六十五号）第四十八条第一項（内容証明）の規定により内容証明を受けた証書
art-15/par-2/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-2/item-3
A document for which certification of contents has been received under Article 48, paragraph (1) (Certification of Contents) of the Postal Act (Act No. 165 of 1947);
machine translation, not official
**四** 民法施行法（明治三十一年法律第十一号）第七条第一項（公証人法の規定の準用）において準用する公証人法（明治四十一年法律第五十三号）第六十条第四項（認証を受けた電磁的記録に記録された情報の同一性を確認するに足りる情報の保存等）の規定により交付を受けた書面
art-15/par-2/item-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-2/item-4
A document delivered under Article 60, paragraph (4) (Preservation, etc. of Information Sufficient to Confirm the Identity of Information Recorded in Certified Electromagnetic Records) of the Notary Act (Act No. 53 of 1908) as applied mutatis mutandis pursuant to Article 7, paragraph (1) (Application Mutatis Mutandis of the Provisions of the Notary Act) of the Act for Enforcement of the Civil Code (Act No. 11 of 1898).
machine translation, not official
**第三項** 前項各号の規定により証明された質権は、第一項の規定の適用については、民法施行法第五条（確定日付がある証書）の規定により確定日付があるものとされた日に設定されたものとみなす。
art-15/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-3
A pledge proved under the items of the preceding paragraph is deemed, for the purpose of applying the provisions of paragraph (1), to have been established on the day that is deemed to be a fixed date under the provisions of Article 5 (Instruments with Fixed Date) of the Act for Enforcement of the Civil Code.
machine translation, not official
**第四項** 第一項の質権を有する者は、第二項の証明をしなかつたため国税におくれる金額の範囲内においては、第一項の規定により国税に優先する後順位の質権者に対して優先権を行うことができない。
art-15/par-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-4
A person holding a pledge under paragraph (1) may not exercise priority against a subsequent pledgee who takes priority over the national tax under the provisions of paragraph (1), within the scope of the amount that ranks after the national tax because the person did not make the proof under paragraph (2).
machine translation, not official
### 第十六条（法定納期限等以前に設定された抵当権の優先） — Priority of Mortgages Created on or before the Statutory Due Date for Tax Payment, etc.
caption: machine translation, not official
art-16 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-16
**第一項** 納税者が国税の法定納期限等以前にその財産上に抵当権を設定しているときは、その国税は、その換価代金につき、その抵当権により担保される債権に次いで徴収する。
art-16/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-16/par-1
Where a taxpayer has established a mortgage on the taxpayer's property on or before the statutory due date for tax payment, etc. of national tax, that national tax is collected from the proceeds of realization next after the claim secured by the mortgage.
machine translation, not official
### 第十七条（譲受前に設定された質権又は抵当権の優先） — Priority of Pledges or Mortgages Created before Acquisition
caption: machine translation, not official
art-17 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-17
**第一項** 納税者が質権又は抵当権の設定されている財産を譲り受けたときは、国税は、その換価代金につき、その質権又は抵当権により担保される債権に次いで徴収する。
art-17/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-17/par-1
Where a taxpayer has acquired property on which a pledge or mortgage has been established, national tax is collected from the proceeds of realization next after the claim secured by the pledge or mortgage.
machine translation, not official
**第二項** 前項の規定は、登記をすることができる質権以外の質権については、その質権者が、強制換価手続において、その執行機関に対し、同項の譲受前にその質権が設定されている事実を証明した場合に限り適用する。この場合においては、第十五条第二項後段及び第三項（優先質権の証明）の規定を準用する。
art-17/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-17/par-2
The provisions of the preceding paragraph apply to a pledge other than a pledge that can be registered only where the pledgee proves, to the enforcement agency in a compulsory liquidation procedure, the fact that the pledge was established before the acquisition under that paragraph. In this case, the provisions of Article 15, paragraph (2), second sentence and paragraph (3) (Proof of Pledges Having Priority) apply mutatis mutandis.
machine translation, not official
### 第十八条（質権及び抵当権の優先額の限度等） — Limits on the Amount Given Priority for Pledges and Mortgages, etc.
caption: machine translation, not official
art-18 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-18
**第一項** 前三条の規定に基き国税に先だつ質権又は抵当権により担保される債権の元本の金額は、その質権者又は抵当権者がその国税に係る差押又は交付要求の通知を受けた時における債権額を限度とする。ただし、その国税に優先する他の債権を有する者の権利を害することとなるときは、この限りでない。
art-18/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-18/par-1
The principal amount of a claim secured by a pledge or mortgage that takes priority over national tax under the provisions of the preceding three Articles is limited to the amount of the claim at the time when the pledgee or mortgagee received notice of the seizure or request for share distribution pertaining to that national tax; provided, however, that this does not apply where it would prejudice the rights of a person holding another claim that takes priority over that national tax.
machine translation, not official
**第二項** 質権又は抵当権により担保される債権額又は極度額を増加する登記がされた場合には、その登記がされた時において、その増加した債権額又は極度額につき新たに質権又は抵当権が設定されたものとみなして、前三条の規定を適用する。
art-18/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-18/par-2
If registration of an increase in the amount of the claim or the maximum amount secured by a pledge or mortgage is made, the provisions of the preceding three Articles apply as if, at the time of that registration, a pledge or mortgage had been newly created in respect of the increased amount of the claim or maximum amount.
machine translation, not official
### 第十八条の二（法定納期限等以前に設定された企業価値担保権の優先等） — Priority of Enterprise Value Charges Created on or before the Statutory Due Date for Tax Payment, etc.
caption: machine translation, not official
art-18-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-18-2
**第一項** 納税者が国税の法定納期限等以前にその財産上に企業価値担保権を設定しているときは、その国税は、その換価代金につき、その企業価値担保権により担保される債権に次いで徴収する。
art-18-2/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-18-2/par-1
Where a taxpayer has established an enterprise value charge on the taxpayer's property on or before the statutory due date for tax payment, etc. of national tax, that national tax is collected from the proceeds of realization next after the claim secured by the enterprise value charge.
machine translation, not official
**第二項** 前項の規定に基づき国税に先立つ企業価値担保権により担保される事業性融資の推進等に関する法律（令和六年法律第五十二号）第六条第四項（定義）に規定する特定被担保債権の元本の金額は、その企業価値担保権者がその国税に係る差押え又は交付要求の通知を受けた時における債権額を限度とする。ただし、その国税に優先する他の債権を有する者の権利を害することとなるときは、この限りでない。
art-18-2/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-18-2/par-2
The principal amount of a specified secured claim prescribed in Article 6, paragraph (4) (Definitions) of the Act on the Promotion of Business Financing, etc. (Act No. 52 of 2024) that is secured by an enterprise value charge that takes priority over national tax under the provisions of the preceding paragraph is limited to the amount of the claim at the time when the holder of the enterprise value charge received notice of the seizure or request for share distribution pertaining to that national tax; provided, however, that this does not apply where it would prejudice the rights of a person holding another claim that takes priority over that national tax.
machine translation, not official
### 第十九条（不動産保存の先取特権等の優先） — Priority of Statutory Liens for Preservation of Real Property, etc.
caption: machine translation, not official
art-19 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-19
**第一項** 次に掲げる先取特権が納税者の財産上にあるときは、国税は、その換価代金につき、その先取特権により担保される債権に次いで徴収する。
art-19/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-19/par-1
Where any of the following statutory liens exists on a taxpayer's property, national tax is collected from the proceeds of realization next after the claim secured by that statutory lien:
machine translation, not official
**一** 不動産保存の先取特権
art-19/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-19/par-1/item-1
Statutory liens for preservation of real property;
machine translation, not official
**二** 不動産工事の先取特権
art-19/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-19/par-1/item-2
Statutory liens for construction work for real property;
machine translation, not official
**三** 立木の先取特権に関する法律（明治四十三年法律第五十六号）第一項（立木の先取特権）の先取特権
art-19/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-19/par-1/item-3
A statutory lien under paragraph (1) (Statutory Liens on Standing Trees) of the Act on Statutory Liens on Standing Trees (Act No. 56 of 1910);
machine translation, not official
**四** 商法（明治三十二年法律第四十八号）第八百二条（積荷等についての先取特権）若しくは第八百四十二条（船舶先取特権）、船舶の所有者等の責任の制限に関する法律（昭和五十年法律第九十四号）第九十五条第一項（船舶先取特権）又は船舶油濁等損害賠償保障法（昭和五十年法律第九十五号）第五十五条第一項（船舶先取特権）の先取特権
art-19/par-1/item-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-19/par-1/item-4
A statutory lien under Article 802 (Statutory Liens on Cargo, etc.) or Article 842 (Statutory Liens on Ships) of the Commercial Code (Act No. 48 of 1899), Article 95, paragraph (1) (Statutory Liens on Ships) of the Act on Limitation of Shipowner Liability (Act No. 94 of 1975), or Article 55, paragraph (1) (Statutory Liens on Ships) of the Act on Liability for Oil Pollution Damage (Act No. 95 of 1975);
machine translation, not official
**五** 国税に優先する債権のため又は国税のために動産を保存した者の先取特権
art-19/par-1/item-5 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-19/par-1/item-5
The statutory lien of a person who has preserved movables for a claim that takes priority over national tax or for national tax.
machine translation, not official
**第二項** 前項第三号から第五号まで（同項第三号に掲げる先取特権で登記をしたものを除く。）の規定は、その先取特権者が、強制換価手続において、その執行機関に対しその先取特権がある事実を証明した場合に限り適用する。
art-19/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-19/par-2
The provisions of items (iii) through (v) of the preceding paragraph (excluding statutory liens listed in item (iii) of that paragraph that have been registered) apply only where the holder of the statutory lien proves to the enforcement agency, in a compulsory liquidation procedure, the fact that the statutory lien exists.
machine translation, not official
### 第二十条（法定納期限等以前にある不動産賃貸の先取特権等の優先） — Priority of Statutory Liens for Lease of Real Property, etc. Existing on or before the Statutory Due Date for Tax Payment, etc.
caption: machine translation, not official
art-20 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-20
**第一項** 次に掲げる先取特権が納税者の財産上に国税の法定納期限等以前からあるとき、又は納税者がその先取特権のある財産を譲り受けたときは、その国税は、その換価代金につき、その先取特権により担保される債権に次いで徴収する。
art-20/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-20/par-1
Where any of the following statutory liens has existed on a taxpayer's property since on or before the statutory due date for tax payment, etc. of national tax, or where the taxpayer has acquired property subject to such a statutory lien, that national tax is collected from the proceeds of realization next after the claim secured by that statutory lien:
machine translation, not official
**一** 不動産賃貸の先取特権その他質権と同一の順位又はこれらに優先する順位の動産に関する特別の先取特権（前条第一項第三号から第五号までに掲げる先取特権を除く。）
art-20/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-20/par-1/item-1
A statutory lien for lease of real property, or any other special statutory lien on movables that ranks equally with a pledge or ahead of these (excluding the statutory liens listed in paragraph (1), items (iii) through (v) of the preceding Article);
machine translation, not official
**二** 不動産売買の先取特権
art-20/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-20/par-1/item-2
Statutory liens for sales of real property;
machine translation, not official
**三** 借地借家法（平成三年法律第九十号）第十二条（借地権設定者の先取特権）又は接収不動産に関する借地借家臨時処理法（昭和三十一年法律第百三十八号）第七条（賃貸人等の先取特権）に規定する先取特権
art-20/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-20/par-1/item-3
A statutory lien prescribed in Article 12 (Statutory Liens of Lessors) of the Act on Land and Building Leases (Act No. 90 of 1991) or Article 7 (Statutory Liens of Lessors, etc.) of the Act on Temporary Treatment of Land and Building Lease in Relation to Requisitioned Real Properties (Act No. 138 of 1956);
machine translation, not official
**四** 登記をした一般の先取特権
art-20/par-1/item-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-20/par-1/item-4
A registered general statutory lien.
machine translation, not official
**第二項** 前条第二項の規定は、前項第一号に掲げる先取特権について準用する。
art-20/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-20/par-2
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the statutory lien listed in item (i) of the preceding paragraph.
machine translation, not official
### 第二十一条（留置権の優先） — Priority of Rights of Retention
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art-21 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-21
**第一項** 留置権が納税者の財産上にある場合において、その財産を滞納処分により換価したときは、その国税は、その換価代金につき、その留置権により担保されていた債権に次いで徴収する。この場合において、その債権は、質権、抵当権、先取特権又は第二十三条第一項（法定納期限等以前にされた仮登記により担保される債権の優先）に規定する担保のための仮登記により担保される債権に先立つて配当するものとする。
art-21/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-21/par-1
Where a right of retention exists on the property of a taxpayer, if the property is realized by the delinquent tax collection procedure, the national tax is collected from the proceeds of realization next after the claim that was secured by the right of retention. In this case, that claim is to be distributed in priority to a claim secured by a pledge, mortgage, statutory lien, or the provisional registration for security prescribed in Article 23, paragraph (1) (Priority of Claims Secured by Provisional Registrations Made on or before the Statutory Due Date for Tax Payment, etc.).
machine translation, not official
**第二項** 前項の規定は、その留置権者が、滞納処分の手続において、その行政機関等に対し、その留置権がある事実を証明した場合に限り適用する。
art-21/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-21/par-2
The provisions of the preceding paragraph apply only where the holder of the right of retention proves the fact that the right of retention exists to the administrative agency, etc. in the delinquent tax collection procedure.
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### 第二十二条（担保権付財産が譲渡された場合の国税の徴収） — Collection of National Tax Where Property Subject to Security Interest Is Transferred
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art-22 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-22
**第一項** 納税者が他に国税に充てるべき十分な財産がない場合において、その者がその国税の法定納期限等後に登記した質権又は抵当権を設定した財産を譲渡したときは、納税者の財産につき滞納処分を執行してもなおその国税に不足すると認められるときに限り、その国税は、その質権者又は抵当権者から、これらの者がその譲渡に係る財産の強制換価手続において、その質権又は抵当権によつて担保される債権につき配当を受けるべき金額のうちから徴収することができる。
art-22/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-22/par-1
Where a taxpayer does not have other sufficient property to appropriate to national tax, if the taxpayer has transferred property on which the taxpayer established a pledge or mortgage registered after the statutory due date for tax payment, etc. of that national tax, then only where it is found that the national tax would still be insufficient even if the delinquent tax collection procedure were executed against the taxpayer's property, that national tax may be collected from the pledgee or mortgagee, out of the amount they are to receive by distribution in respect of the claim secured by the pledge or mortgage in the compulsory liquidation procedure for the property relating to the transfer.
machine translation, not official
**第二項** 前項の規定により徴収することができる金額は、第一号に掲げる金額から第二号に掲げる金額を控除した額をこえることができない。
art-22/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-22/par-2
The amount that may be collected under the preceding paragraph may not exceed the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i).
machine translation, not official
**一** 前項の譲渡に係る財産の換価代金から同項に規定する債権が配当を受けるべき金額
art-22/par-2/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-22/par-2/item-1
The amount that the claim prescribed in the preceding paragraph is to receive by distribution from the proceeds of realization of the property relating to the transfer referred to in that paragraph;
machine translation, not official
**二** 前号の財産を納税者の財産とみなし、その財産の換価代金につき前項の国税の交付要求があつたものとした場合に同項の債権が配当を受けるべき金額
art-22/par-2/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-22/par-2/item-2
The amount that the claim referred to in the preceding paragraph would receive by distribution if the property referred to in the preceding item were deemed to be the taxpayer's property and a request for share distribution of the national tax referred to in the preceding paragraph had been made for the proceeds of realization of that property.
machine translation, not official
**第三項** 税務署長は、第一項の規定により国税を徴収するため、同項の質権者又は抵当権者に代位してその質権又は抵当権を実行することができる。
art-22/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-22/par-3
In order to collect national tax under the provisions of paragraph (1), the district director may subrogate to the pledgee or mortgagee referred to in that paragraph and enforce the pledge or mortgage.
machine translation, not official
**第四項** 税務署長は、第一項の規定により国税を徴収しようとするときは、その旨を質権者又は抵当権者に通知しなければならない。
art-22/par-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-22/par-4
When the district director intends to collect national tax under the provisions of paragraph (1), the district director must notify the pledgee or mortgagee to that effect.
machine translation, not official
**第五項** 税務署長は、第一項の譲渡に係る財産につき強制換価手続が行われた場合には、同項の規定により徴収することができる金額の国税につき、執行機関に対し、交付要求をすることができる。
art-22/par-5 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-22/par-5
Where a compulsory liquidation procedure has been carried out for the property relating to the transfer referred to in paragraph (1), the district director may make a request for share distribution to the enforcement agency for the national tax in the amount that may be collected under the provisions of that paragraph.
machine translation, not official
## 第四節 国税と仮登記又は譲渡担保に係る債権との調整 — Section 4 Coordination of National Tax and Claims Relating to Provisional Registration or Transfer as Security
heading: machine translation, not official
ch-2/sec-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#ch-2/sec-4
### 第二十三条（法定納期限等以前にされた仮登記により担保される債権の優先等） — Priority of Claims Secured by Provisional Registrations Made on or before the Statutory Due Date for Tax Payment, etc.
caption: machine translation, not official
art-23 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-23
**第一項** 国税の法定納期限等以前に納税者の財産につき、その者を登記義務者（登録義務者を含む。）として、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）第一条（趣旨）に規定する仮登記担保契約に基づく仮登記又は仮登録（以下「担保のための仮登記」という。）がされているときは、その国税は、その換価代金につき、その担保のための仮登記により担保される債権に次いで徴収する。
art-23/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-23/par-1
Where a provisional registration or provisional recording based on a contract for establishment of security interest by use of provisional registration prescribed in Article 1 (Purpose) of the Act on Contract for Establishment of Security Interests by Use of Provisional Registration (Act No. 78 of 1978) (hereinafter referred to as a "provisional registration for security") has been made, on or before the statutory due date for tax payment, etc. of national tax, on a taxpayer's property with the taxpayer as the person obliged to register (including a person obliged to record), that national tax is collected from the proceeds of realization next after the claim secured by that provisional registration for security.
machine translation, not official
**第二項** 担保のための仮登記がされている納税者の財産上に、第十九条第一項各号（不動産保存の先取特権等の優先）に掲げる先取特権があるとき、国税の法定納期限等以前から第二十条第一項各号（法定納期限等以前にある不動産賃貸の先取特権等の優先）に掲げる先取特権があるとき、又は国税の法定納期限等以前に質権若しくは抵当権が設定され、若しくは担保のための仮登記がされているときは、その国税は、仮登記担保契約に関する法律第三条第一項（清算金）（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。）に規定する清算金に係る換価代金につき、同法第四条第一項（物上代位）（同法第二十条において準用する場合を含む。）の規定により権利が行使されたこれらの先取特権、質権及び抵当権並びに同法第四条第二項（同法第二十条において準用する場合を含む。）において準用する同法第四条第一項の規定により権利が行使された同条第二項に規定する後順位の担保仮登記により担保される債権に次いで徴収する。
art-23/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-23/par-2
Where, on a taxpayer's property for which a provisional registration for security has been made, there is a statutory lien listed in the items of Article 19, paragraph (1) (Priority of Statutory Liens for Preservation of Real Property, etc.), or there has been, since on or before the statutory due date for tax payment, etc. of national tax, a statutory lien listed in the items of Article 20, paragraph (1) (Priority of Statutory Liens for Lease of Real Property, etc. Existing on or before the Statutory Due Date for Tax Payment, etc.), or a pledge or mortgage has been established or a provisional registration for security has been made on or before the statutory due date for tax payment, etc. of the national tax, that national tax is collected, from the proceeds of realization relating to the settlement money prescribed in Article 3, paragraph (1) (Settlement Money) of the Act on Contract for Establishment of Security Interests by Use of Provisional Registration (including where applied mutatis mutandis pursuant to Article 20 (Application Mutatis Mutandis to Contracts Whose Object Is a Right Other Than Ownership of Land, etc.) of that Act), next after the claims secured by those statutory liens, pledges and mortgages whose rights have been exercised under the provisions of Article 4, paragraph (1) (Subrogation) of that Act (including where applied mutatis mutandis pursuant to Article 20 of that Act), and by the subsequent provisional registrations for security prescribed in Article 4, paragraph (2) of that Act whose rights have been exercised under the provisions of Article 4, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of that Act (including where applied mutatis mutandis pursuant to Article 20 of that Act).
machine translation, not official
**第三項** 第十七条第一項（譲受前に設定された質権又は抵当権の優先）の規定は、納税者が担保のための仮登記がされている財産を譲り受けたときについて、前条（第三項を除く。）の規定は、納税者が他に国税に充てるべき十分な財産がない場合において、その者がその国税の法定納期限等後に担保のための仮登記をした財産を譲渡したときについて、それぞれ準用する。
art-23/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-23/par-3
The provisions of Article 17, paragraph (1) (Priority of Pledges or Mortgages Created before Acquisition) apply mutatis mutandis where a taxpayer has acquired property on which a provisional registration for security has been made, and the provisions of the preceding Article (excluding paragraph (3)) apply mutatis mutandis where a taxpayer who does not have other sufficient property to appropriate to national tax has transferred property on which the taxpayer made a provisional registration for security after the statutory due date for tax payment, etc. of that national tax, respectively.
machine translation, not official
**第四項** 仮登記担保契約に関する法律第一条に規定する仮登記担保契約で、消滅すべき金銭債務がその契約の時に特定されていないものに基づく仮登記及び仮登録は、国税の滞納処分においては、その効力を有しない。
art-23/par-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-23/par-4
A provisional registration and a provisional recording based on a contract for establishment of security interest by use of provisional registration prescribed in Article 1 of the Act on Contract for Establishment of Security Interests by Use of Provisional Registration, under which the monetary obligation to be extinguished is not specified at the time of the contract, have no effect in the delinquent tax collection procedure for national tax.
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### 第二十四条（譲渡担保権者の物的納税責任） — Liability in Rem for Tax of a Holder of Property Transferred as Security
caption: machine translation, not official
art-24 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-24
**第一項** 納税者が国税を滞納した場合において、その者が譲渡した財産でその譲渡により担保の目的となつているもの（以下「譲渡担保財産」という。）があるときは、その者の財産につき滞納処分を執行してもなお徴収すべき国税に不足すると認められるときに限り、譲渡担保財産から納税者の国税を徴収することができる。
art-24/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-24/par-1
Where a taxpayer is delinquent in paying national tax, if there is property that the taxpayer has transferred and that has become the object of security by that transfer (hereinafter referred to as "property transferred as security"), the taxpayer's national tax may be collected from the property transferred as security only where it is found that the national tax to be collected would still be insufficient even if the delinquent tax collection procedure were executed against the taxpayer's property.
machine translation, not official
**第二項** 税務署長は、前項の規定により徴収しようとするときは、譲渡担保財産の権利者（以下「譲渡担保権者」という。）に対し、徴収しようとする金額その他必要な事項を記載した書面により告知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（事務所及び事業所を含む。以下同じ。）の所在地を所轄する税務署長及び納税者に対しその旨を通知しなければならない。
art-24/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-24/par-2
When the district director intends to collect under the provisions of the preceding paragraph, the district director must give notice, by a document stating the amount to be collected and other necessary matters, to the right holder of the property transferred as security (hereinafter referred to as "holder of property transferred as security"). In this case, the district director must notify that fact to the district director competent over the location of the holder's domicile or residence (including offices and places of business; the same applies hereinafter) and to the taxpayer.
machine translation, not official
**第三項** 前項の告知書を発した日から十日を経過した日までにその徴収しようとする金額が完納されていないときは、徴収職員は、譲渡担保権者を第二次納税義務者とみなして、その譲渡担保財産につき滞納処分を執行することができる。この場合においては、第三十二条第三項から第五項まで（第二次納税義務の通則）及び第九十条第三項（換価の制限）の規定を準用する。
art-24/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-24/par-3
If the amount to be collected has not been paid in full by the day on which 10 days have elapsed from the day on which the written notice under the preceding paragraph was issued, a collection official may execute the delinquent tax collection procedure against the property transferred as security, deeming the holder of property transferred as security to be a secondary taxpayer. In this case, the provisions of Article 32, paragraphs (3) through (5) (General Rules on Secondary Tax Liability) and Article 90, paragraph (3) (Restrictions on Realization) apply mutatis mutandis.
machine translation, not official
**第四項** 譲渡担保財産を第一項の納税者の財産としてした差押えは、同項の要件に該当する場合に限り、前項の規定による差押えとして滞納処分を続行することができる。この場合において、税務署長は、遅滞なく、第二項の告知及び通知をしなければならない。
art-24/par-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-24/par-4
Where property transferred as security has been seized as the taxpayer's property referred to in paragraph (1), the delinquent tax collection procedure may be continued by treating the seizure as seizure under the provisions of the preceding paragraph, only where the requirements of paragraph (1) are met. In this case, the district director must without delay give the notice and make the notification under paragraph (2).
machine translation, not official
**第五項** 税務署長は、前項の規定により滞納処分を続行する場合において、譲渡担保財産が次の各号に掲げる財産であるときは、当該各号に定める者に対し、納税者の財産としてした差押えを第三項の規定による差押えとして滞納処分を続行する旨を通知しなければならない。
art-24/par-5 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-24/par-5
When continuing the delinquent tax collection procedure under the provisions of the preceding paragraph, if the property transferred as security is property listed in the following items, the district director must notify the person specified in each such item that the delinquent tax collection procedure will be continued by treating the seizure made as seizure of the taxpayer's property as seizure under the provisions of paragraph (3).
machine translation, not official
**一** 第三者が占有する動産（第七十条（船舶又は航空機の差押え）又は第七十一条（自動車、建設機械又は小型船舶の差押え）の規定の適用を受ける財産を除く。以下同じ。）又は有価証券 動産又は有価証券を占有する第三者
art-24/par-5/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-24/par-5/item-1
Movables in the possession of a third party (excluding property subject to the provisions of Article 70 (Seizure of Ships or Aircraft) or Article 71 (Seizure of Motor Vehicles, Construction Machinery or Small Vessels); the same applies hereinafter) or securities: the third party in possession of the movables or securities;
machine translation, not official
**二** 第六十二条（差押えの手続及び効力発生時期）又は第七十三条（電話加入権等の差押えの手続及び効力発生時期）の規定の適用を受ける財産（これらの財産の権利の移転につき登記を要するものを除く。） 第三債務者又はこれに準ずる者（以下「第三債務者等」という。）
art-24/par-5/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-24/par-5/item-2
Property subject to the provisions of Article 62 (Procedures for Seizure and Time of Taking Effect) or Article 73 (Procedures for Seizure of Telephone Subscription Rights, etc. and Time of Taking Effect) (excluding property for which registration is required for the transfer of rights in it): a third-party debtor or a person equivalent thereto (hereinafter referred to as "third-party debtor, etc.").
machine translation, not official
**第六項** 税務署長は、第四項の規定により滞納処分を続行する場合において、第五十五条第一号又は第三号（質権者等に対する差押えの通知）に掲げる者のうち知れている者があるときは、これらの者に対し、納税者の財産としてした差押えを第三項の規定による差押えとして滞納処分を続行する旨を通知しなければならない。
art-24/par-6 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-24/par-6
When continuing the delinquent tax collection procedure under the provisions of paragraph (4), if there is a known person among those listed in Article 55, item (i) or item (iii) (Notice of Seizure to Pledgees, etc.), the district director must notify them that the delinquent tax collection procedure will be continued by treating the seizure made as seizure of the taxpayer's property as seizure under the provisions of paragraph (3).
machine translation, not official
**第七項** 第二項の規定による告知又は第四項の規定の適用を受ける差押えをした後、納税者の財産の譲渡により担保される債権が債務不履行その他弁済以外の理由により消滅した場合（譲渡担保財産につき買戻し、再売買の予約その他これらに類する契約を締結している場合において、期限の経過その他その契約の履行以外の理由によりその契約が効力を失つたときを含む。）においても、なお譲渡担保財産として存続するものとみなして、第三項の規定を適用する。
art-24/par-7 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-24/par-7
Where, after notice under the provisions of paragraph (2) has been given or seizure subject to the provisions of paragraph (4) has been made, the claim secured by the transfer of the taxpayer's property is extinguished by default or for any other reason except performance (including where a contract of repurchase, reservation of resale or any similar contract has been concluded with respect to the property transferred as security and that contract loses effect for a reason other than performance of the contract, such as lapse of a time limit), the provisions of paragraph (3) apply even in that case, deeming the property to continue to exist as property transferred as security.
machine translation, not official
**第八項** 第一項の規定は、国税の法定納期限等以前に、担保の目的でされた譲渡に係る権利の移転の登記がある場合又は譲渡担保権者が国税の法定納期限等以前に譲渡担保財産となつている事実を、その財産の売却決定の前日までに、証明した場合には、適用しない。この場合においては、第十五条第二項後段及び第三項（優先質権の証明）の規定を準用する。
art-24/par-8 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-24/par-8
The provisions of paragraph (1) do not apply where, on or before the statutory due date for tax payment, etc. of national tax, there is registration of transfer of rights relating to a transfer made for the purpose of security, or where the holder of property transferred as security proves, by the day before the decision to sell the property, that the property had become property transferred as security on or before the statutory due date for tax payment, etc. of the national tax. In this case, the provisions of Article 15, paragraph (2), second sentence and paragraph (3) (Proof of Pledges Having Priority) apply mutatis mutandis.
machine translation, not official
**第九項** 第一項の規定の適用を受ける譲渡担保権者は、第十章（罰則）の規定の適用については、納税者とみなす。
art-24/par-9 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-24/par-9
A holder of property transferred as security who is subject to the provisions of paragraph (1) is deemed to be a taxpayer for the purpose of applying the provisions of Chapter X (Penal Provisions).
machine translation, not official
### 第二十五条（譲渡担保財産の換価の特例等） — Special Provisions on the Realization of Property Transferred as Security, etc.
caption: machine translation, not official
art-25 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-25
**第一項** 買戻しの特約のある売買の登記、再売買の予約の請求権の保全のための仮登記（仮登録を含む。以下同じ。）その他これに類する登記（以下この条において「買戻権の登記等」という。）がされている譲渡担保財産でその買戻権の登記等の権利者が滞納者であるときは、その差し押さえた買戻権の登記等に係る権利及び前条第三項の規定により差し押さえたその買戻権の登記等のある譲渡担保財産を一括して換価することができる。
art-25/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-25/par-1
Where there is property transferred as security for which registration of a sale with a special agreement of repurchase, provisional registration (including provisional recording; the same applies hereinafter) for the preservation of a claim under a reservation of resale, or other similar registration (hereinafter in this Article referred to as "registration of repurchase right, etc.") has been made, and the right holder of the registration of repurchase right, etc. is a delinquent taxpayer, the seized right pertaining to the registration of repurchase right, etc. and the property transferred as security with that registration of repurchase right, etc. that has been seized under the provisions of paragraph (3) of the preceding Article may be realized together.
machine translation, not official
**第二項** 前条及び前項に規定するもののほか、譲渡担保財産からする納税者の国税の徴収に関し必要な事項は、政令で定める。
art-25/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-25/par-2
Beyond what is prescribed in the preceding Article and the preceding paragraph, matters necessary for the collection of a taxpayer's national tax from property transferred as security are specified by Cabinet Order.
machine translation, not official
## 第五節 国税及び地方税等と私債権との競合の調整 — Section 5 Adjustment of Competition between National Tax and Local Tax, etc. and Private Claims
heading: machine translation, not official
ch-2/sec-5 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#ch-2/sec-5
### 第二十六条（国税及び地方税等と私債権との競合の調整） — Adjustment of Competition between National Tax and Local Tax, etc. and Private Claims
caption: machine translation, not official
art-26 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-26
**第一項** 強制換価手続において国税が他の国税、地方税又は公課（以下この条において「地方税等」という。）及びその他の債権（以下この条において「私債権」という。）と競合する場合において、この章又は地方税法その他の法律の規定により、国税が地方税等に先だち、私債権がその地方税等におくれ、かつ、当該国税に先だつとき、又は国税が地方税等におくれ、私債権がその地方税等に先だち、かつ、当該国税におくれるときは、換価代金の配当については、次に定めるところによる。
art-26/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-26/par-1
Where, in a compulsory liquidation procedure, national tax competes with other national tax, local tax, or public charges (hereinafter in this Article referred to as "local tax, etc.") and other claims (hereinafter in this Article referred to as "private claims"), and under the provisions of this Chapter, the Local Tax Act, or other Acts, the national tax takes priority over the local tax, etc., and the private claims are subordinate to the local tax, etc. and take priority over that national tax, or the national tax is subordinate to the local tax, etc., and the private claims take priority over the local tax, etc. and are subordinate to that national tax, the distribution of the proceeds of realization is as provided in the following items.
machine translation, not official
**一** 第九条（強制換価手続の費用の優先）若しくは第十条（直接の滞納処分費の優先）に規定する費用若しくは滞納処分費、第十一条（強制換価の場合の消費税等の優先）に規定する国税（地方税法の規定によりこれに相当する優先権を有する地方税を含む。）、第二十一条（留置権の優先）の規定の適用を受ける債権、第五十九条第三項若しくは第四項（前払賃料の優先）（第七十一条第四項（自動車等についての準用規定）において準用する場合を含む。）の規定の適用を受ける債権又は第十九条（不動産保存の先取特権等の優先）の規定の適用を受ける債権があるときは、これらの順序に従い、それぞれこれらに充てる。
art-26/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-26/par-1/item-1
Where there are the expenses or expenses for the delinquent tax collection procedure prescribed in Article 9 (Priority of Expenses of Compulsory Liquidation Procedure) or Article 10 (Priority of Direct Expenses for the Delinquent Tax Collection Procedure), the national tax prescribed in Article 11 (Priority of Consumption Tax, etc. in the Case of Compulsory Liquidation) (including local tax that has a priority right equivalent thereto under the provisions of the Local Tax Act), claims subject to the application of the provisions of Article 21 (Priority of Rights of Retention), claims subject to the application of the provisions of Article 59, paragraph (3) or (4) (Priority of Prepaid Rent) (including the case where applied mutatis mutandis pursuant to Article 71, paragraph (4) (Provisions Applied Mutatis Mutandis to Motor Vehicles, etc.)), or claims subject to the application of the provisions of Article 19 (Priority of Statutory Liens for Preservation of Real Property, etc.), the proceeds are to be applied to each of these in that order;
machine translation, not official
**二** 国税及び地方税等並びに私債権（前号の規定の適用を受けるものを除く。）につき、法定納期限等（地方税又は公課のこれに相当する納期限等を含む。）又は設定、登記、譲渡若しくは成立の時期の古いものからそれぞれ順次にこの章又は地方税法その他の法律の規定を適用して国税及び地方税等並びに私債権に充てるべき金額の総額をそれぞれ定める。
art-26/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-26/par-1/item-2
With respect to the national tax, local tax, etc., and private claims (excluding those subject to the application of the provisions of the preceding item), the total amounts to be applied to the national tax, local tax, etc., and private claims are each determined by applying the provisions of this Chapter, the Local Tax Act, or other Acts in sequence, starting with the one whose statutory due date for tax payment, etc. (including the corresponding due date for payment, etc. of local tax or public charges) or whose time of creation, registration, transfer, or establishment is the earliest;
machine translation, not official
**三** 前号の規定により定めた国税及び地方税等に充てるべき金額の総額を第八条（国税優先の原則）若しくは第十二条から第十四条まで（差押先着手による国税の優先等）の規定又は地方税法その他の法律のこれらに相当する規定により、順次国税及び地方税等に充てる。
art-26/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-26/par-1/item-3
The total amount to be applied to the national tax and local tax, etc. determined under the provisions of the preceding item is applied in sequence to the national tax and local tax, etc. in accordance with the provisions of Article 8 (Principle of Priority of National Tax) or Articles 12 through 14 (Priority of National Tax by Prior Seizure, etc.), or the provisions of the Local Tax Act or other Acts corresponding to these; and
machine translation, not official
**四** 第二号の規定により定めた私債権に充てるべき金額の総額を民法（明治二十九年法律第八十九号）その他の法律の規定により順次私債権に充てる。
art-26/par-1/item-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-26/par-1/item-4
The total amount to be applied to the private claims determined under the provisions of item (ii) is applied in sequence to the private claims in accordance with the provisions of the Civil Code (Act No. 89 of 1896) and other Acts.
machine translation, not official
---
## Cites
- art-10/par-1: 次条 → 国税徴収法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-11
- art-10/par-1: 第十四条から第十七条まで → 国税徴収法 第十四条 (Article 14), art-14 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-14
- art-10/par-1: 第十四条から第十七条まで → 国税徴収法 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15
- art-10/par-1: 第十四条から第十七条まで → 国税徴収法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-16
- art-10/par-1: 第十四条から第十七条まで → 国税徴収法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-17
- art-10/par-1: 第十八条の二第一項 → 国税徴収法 第十八条の二第一項 (Article 18-2, paragraph (1)), art-18-2/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-18-2/par-1
- art-10/par-1: 第十九条から第二十一条まで → 国税徴収法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-19
- art-10/par-1: 第十九条から第二十一条まで → 国税徴収法 第二十条 (Article 20), art-20 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-20
- art-10/par-1: 第十九条から第二十一条まで → 国税徴収法 第二十一条 (Article 21), art-21 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-21
- art-10/par-1: 第二十三条 → 国税徴収法 第二十三条 (Article 23), art-23 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-23
- art-11/par-1: 国税通則法第三十九条 → 国税通則法 第三十九条 (Article 39), art-39 — https://japanlaw.org/ja/national-tax-general-rules-act/art-39 · https://japanlaw.org/l/337AC0000000066/art-39
- art-11/par-1: 輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第八条第一項第三号 → e-Gov law 330AC0000000037, 第八条第一項第三号 (Article 8, paragraph (1), item (iii)), art-8/par-1/item-3 — not held in this collection
- art-11/par-1: 第七号 → e-Gov law 330AC0000000037, 第八条第一項第七号 (Article 8, paragraph (1), item (vii)), art-8/par-1/item-7 — not held in this collection
- art-11/par-1: 次条から第十七条まで → 国税徴収法 第十二条 (Article 12), art-12 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-12
- art-11/par-1: 次条から第十七条まで → 国税徴収法 第十三条 (Article 13), art-13 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-13
- art-11/par-1: 次条から第十七条まで → 国税徴収法 第十四条 (Article 14), art-14 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-14
- art-11/par-1: 次条から第十七条まで → 国税徴収法 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15
- art-11/par-1: 次条から第十七条まで → 国税徴収法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-16
- art-11/par-1: 次条から第十七条まで → 国税徴収法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-17
- art-11/par-1: 第十八条の二第一項 → 国税徴収法 第十八条の二第一項 (Article 18-2, paragraph (1)), art-18-2/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-18-2/par-1
- art-11/par-1: 第十九条から第二十一条まで → 国税徴収法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-19
- art-11/par-1: 第十九条から第二十一条まで → 国税徴収法 第二十条 (Article 20), art-20 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-20
- art-11/par-1: 第十九条から第二十一条まで → 国税徴収法 第二十一条 (Article 21), art-21 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-21
- art-12/par-2: 第九条 → 国税徴収法 第九条 (Article 9), art-9 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-9
- art-14/par-1: 前二条 → 国税徴収法 第十二条 (Article 12), art-12 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-12
- art-14/par-1: 前二条 → 国税徴収法 第十三条 (Article 13), art-13 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-13
- art-15/par-1/item-2: 国税通則法第三十八条第一項 → 国税通則法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-38/par-1 · https://japanlaw.org/l/337AC0000000066/art-38/par-1
- art-15/par-1/item-3: 所得税法第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/ja/income-tax-act/art-104/par-1 · https://japanlaw.org/l/340AC0000000033/art-104/par-1
- art-15/par-1/item-3: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- art-15/par-1/item-3: この号 → 国税徴収法 第十五条第一項第三号 (Article 15, paragraph (1), item (iii)), art-15/par-1/item-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-1/item-3
- art-15/par-1/item-3: 同法第百十五条 → 所得税法 第百十五条 (Article 115), art-115 — https://japanlaw.org/ja/income-tax-act/art-115 · https://japanlaw.org/l/340AC0000000033/art-115
- art-15/par-1/item-4: 相続税法第三十五条第二項 → 相続税法 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-35/par-2 · https://japanlaw.org/l/325AC0000000073/art-35/par-2
- art-15/par-1/item-4-2: 国税通則法第二条第七号 → 国税通則法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-7 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-7
- art-15/par-1/item-4-2: この号 → 国税徴収法 第十五条第一項第四号の二 (Article 15, paragraph (1), item (iv-2)), art-15/par-1/item-4-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-1/item-4-2
- art-15/par-1/item-4-2: 第一号 → 国税徴収法 第十五条第一項第一号 (Article 15, paragraph (1), item (i)), art-15/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-1/item-1
- art-15/par-1/item-5-2: 国税通則法第十五条第三項第二号から第四号まで → 国税通則法 第十五条第三項第二号 (Article 15, paragraph (3), item (ii)), art-15/par-3/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-15/par-3/item-2 · https://japanlaw.org/l/337AC0000000066/art-15/par-3/item-2
- art-15/par-1/item-5-2: 国税通則法第十五条第三項第二号から第四号まで → 国税通則法 第十五条第三項第三号 (Article 15, paragraph (3), item (iii)), art-15/par-3/item-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-15/par-3/item-3 · https://japanlaw.org/l/337AC0000000066/art-15/par-3/item-3
- art-15/par-1/item-5-2: 国税通則法第十五条第三項第二号から第四号まで → 国税通則法 第十五条第三項第四号 (Article 15, paragraph (3), item (iv)), art-15/par-3/item-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-15/par-3/item-4 · https://japanlaw.org/l/337AC0000000066/art-15/par-3/item-4
- art-15/par-1/item-5-2: 第六号 → 国税通則法 第十五条第三項第六号 (Article 15, paragraph (3), item (vi)), art-15/par-3/item-6 — https://japanlaw.org/ja/national-tax-general-rules-act/art-15/par-3/item-6 · https://japanlaw.org/l/337AC0000000066/art-15/par-3/item-6
- art-15/par-1/item-6: 第二十四条第二項 → 国税徴収法 第二十四条第二項 (Article 24, paragraph (2)), art-24/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-24/par-2
- art-15/par-1/item-6: 第百五十九条第三項 → 国税徴収法 第百五十九条第三項 (Article 159, paragraph (3)), art-159/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-3
- art-15/par-1/item-6: 国税通則法第三十八条第四項 → 国税通則法 第三十八条第四項 (Article 38, paragraph (4)), art-38/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-38/par-4 · https://japanlaw.org/l/337AC0000000066/art-38/par-4
- art-15/par-1/item-7: 国税通則法第十五条第三項第二号から第四号まで → 国税通則法 第十五条第三項第二号 (Article 15, paragraph (3), item (ii)), art-15/par-3/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-15/par-3/item-2 · https://japanlaw.org/l/337AC0000000066/art-15/par-3/item-2
- art-15/par-1/item-7: 国税通則法第十五条第三項第二号から第四号まで → 国税通則法 第十五条第三項第三号 (Article 15, paragraph (3), item (iii)), art-15/par-3/item-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-15/par-3/item-3 · https://japanlaw.org/l/337AC0000000066/art-15/par-3/item-3
- art-15/par-1/item-7: 国税通則法第十五条第三項第二号から第四号まで → 国税通則法 第十五条第三項第四号 (Article 15, paragraph (3), item (iv)), art-15/par-3/item-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-15/par-3/item-4 · https://japanlaw.org/l/337AC0000000066/art-15/par-3/item-4
- art-15/par-1/item-7: 第六号 → 国税通則法 第十五条第三項第六号 (Article 15, paragraph (3), item (vi)), art-15/par-3/item-6 — https://japanlaw.org/ja/national-tax-general-rules-act/art-15/par-3/item-6 · https://japanlaw.org/l/337AC0000000066/art-15/par-3/item-6
- art-15/par-1/item-7: この項 → 国税徴収法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-1
- art-15/par-1/item-9: この号 → 国税徴収法 第十五条第一項第九号 (Article 15, paragraph (1), item (ix)), art-15/par-1/item-9 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-1/item-9
- art-15/par-1/item-9: 国税通則法第九条の二 → 国税通則法 第九条の二 (Article 9-2), art-9-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-9-2 · https://japanlaw.org/l/337AC0000000066/art-9-2
- art-15/par-1/item-10: この号 → 国税徴収法 第十五条第一項第十号 (Article 15, paragraph (1), item (x)), art-15/par-1/item-10 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-1/item-10
- art-15/par-1/item-10: 国税通則法第九条の三 → 国税通則法 第九条の三 (Article 9-3), art-9-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-9-3 · https://japanlaw.org/l/337AC0000000066/art-9-3
- art-15/par-1/item-11: 第三十二条第一項 → 国税徴収法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-3/from-art-27#art-32/par-1
- art-15/par-1/item-11: 国税通則法第五十二条第二項 → 国税通則法 第五十二条第二項 (Article 52, paragraph (2)), art-52/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-52/par-2 · https://japanlaw.org/l/337AC0000000066/art-52/par-2
- art-15/par-2: 前項 → 国税徴収法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-1
- art-15/par-2: 電子記録債権法（平成十九年法律第百二号）第二条第一項 → e-Gov law 419AC0000000102, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-15/par-2/item-3: 郵便法（昭和二十二年法律第百六十五号）第四十八条第一項 → e-Gov law 322AC0000000165, 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — not held in this collection
- art-15/par-2/item-4: 民法施行法（明治三十一年法律第十一号）第七条第一項 → e-Gov law 131AC0000000011, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-15/par-2/item-4: 公証人法（明治四十一年法律第五十三号）第六十条第四項 → e-Gov law 141AC0000000053, 第六十条第四項 (Article 60, paragraph (4)), art-60/par-4 — not held in this collection
- art-15/par-3: 前項 → 国税徴収法 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-2
- art-15/par-3: 第一項 → 国税徴収法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-1
- art-15/par-3: 民法施行法第五条 → e-Gov law 131AC0000000011, 第五条 (Article 5), art-5 — not held in this collection
- art-15/par-4: 第一項 → 国税徴収法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-1
- art-15/par-4: 第二項 → 国税徴収法 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-2
- art-17/par-2: 前項 → 国税徴収法 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-17/par-1
- art-17/par-2: 第十五条第二項 → 国税徴収法 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-2
- art-17/par-2: 第三項 → 国税徴収法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-3
- art-18/par-1: 前三条 → 国税徴収法 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15
- art-18/par-1: 前三条 → 国税徴収法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-16
- art-18/par-1: 前三条 → 国税徴収法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-17
- art-18/par-2: 前三条 → 国税徴収法 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15
- art-18/par-2: 前三条 → 国税徴収法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-16
- art-18/par-2: 前三条 → 国税徴収法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-17
- art-18-2/par-2: 前項 → 国税徴収法 第十八条の二第一項 (Article 18-2, paragraph (1)), art-18-2/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-18-2/par-1
- art-18-2/par-2: 事業性融資の推進等に関する法律（令和六年法律第五十二号）第六条第四項 → e-Gov law 506AC0000000052, 第六条第四項 (Article 6, paragraph (4)), art-6/par-4 — not held in this collection
- art-19/par-1/item-4: 商法（明治三十二年法律第四十八号）第八百二条 → e-Gov law 132AC0000000048, 第八百二条 (Article 802), art-802 — not held in this collection
- art-19/par-1/item-4: 第八百四十二条 → e-Gov law 132AC0000000048, 第八百四十二条 (Article 842), art-842 — not held in this collection
- art-19/par-1/item-4: 船舶の所有者等の責任の制限に関する法律（昭和五十年法律第九十四号）第九十五条第一項 → e-Gov law 350AC0000000094, 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — not held in this collection
- art-19/par-1/item-4: 船舶油濁等損害賠償保障法（昭和五十年法律第九十五号）第五十五条第一項 → e-Gov law 350AC0000000095, 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — not held in this collection
- art-19/par-2: 前項第三号から第五号まで → 国税徴収法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-19/par-1/item-3
- art-19/par-2: 前項第三号から第五号まで → 国税徴収法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-19/par-1/item-4
- art-19/par-2: 前項第三号から第五号まで → 国税徴収法 第十九条第一項第五号 (Article 19, paragraph (1), item (v)), art-19/par-1/item-5 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-19/par-1/item-5
- art-20/par-1/item-1: 前条第一項第三号から第五号まで → 国税徴収法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-19/par-1/item-3
- art-20/par-1/item-1: 前条第一項第三号から第五号まで → 国税徴収法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-19/par-1/item-4
- art-20/par-1/item-1: 前条第一項第三号から第五号まで → 国税徴収法 第十九条第一項第五号 (Article 19, paragraph (1), item (v)), art-19/par-1/item-5 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-19/par-1/item-5
- art-20/par-1/item-3: 借地借家法（平成三年法律第九十号）第十二条 → 借地借家法 第十二条 (Article 12), art-12 — https://japanlaw.org/ja/land-and-building-leases-act/art-12 · https://japanlaw.org/l/403AC0000000090/art-12
- art-20/par-1/item-3: 接収不動産に関する借地借家臨時処理法（昭和三十一年法律第百三十八号）第七条 → e-Gov law 331AC1000000138, 第七条 (Article 7), art-7 — not held in this collection
- art-20/par-2: 前条第二項 → 国税徴収法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-19/par-2
- art-20/par-2: 前項第一号 → 国税徴収法 第二十条第一項第一号 (Article 20, paragraph (1), item (i)), art-20/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-20/par-1/item-1
- art-21/par-1: 第二十三条第一項 → 国税徴収法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-23/par-1
- art-21/par-2: 前項 → 国税徴収法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-21/par-1
- art-22/par-2: 前項 → 国税徴収法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-22/par-1
- art-22/par-2: 第一号 → 国税徴収法 第二十二条第二項第一号 (Article 22, paragraph (2), item (i)), art-22/par-2/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-22/par-2/item-1
- art-22/par-2: 第二号 → 国税徴収法 第二十二条第二項第二号 (Article 22, paragraph (2), item (ii)), art-22/par-2/item-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-22/par-2/item-2
- art-22/par-2/item-1: 前項 → 国税徴収法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-22/par-1
- art-22/par-2/item-2: 前号 → 国税徴収法 第二十二条第二項第一号 (Article 22, paragraph (2), item (i)), art-22/par-2/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-22/par-2/item-1
- art-22/par-2/item-2: 前項 → 国税徴収法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-22/par-1
- art-22/par-3: 第一項 → 国税徴収法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-22/par-1
- art-22/par-4: 第一項 → 国税徴収法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-22/par-1
- art-22/par-5: 第一項 → 国税徴収法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-22/par-1
- art-23/par-1: 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）第一条 → e-Gov law 353AC0000000078, 第一条 (Article 1), art-1 — not held in this collection
- art-23/par-2: 第十九条第一項 → 国税徴収法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-19/par-1
- art-23/par-2: 第二十条第一項 → 国税徴収法 第二十条第一項 (Article 20, paragraph (1)), art-20/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-20/par-1
- art-23/par-2: 仮登記担保契約に関する法律第三条第一項 → e-Gov law 353AC0000000078, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-23/par-2: 同法第二十条 → e-Gov law 353AC0000000078, 第二十条 (Article 20), art-20 — not held in this collection
- art-23/par-2: 同法第四条第一項 → e-Gov law 353AC0000000078, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- art-23/par-2: 同法第四条第二項 → e-Gov law 353AC0000000078, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- art-23/par-3: 第十七条第一項 → 国税徴収法 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-17/par-1
- art-23/par-3: 前条 → 国税徴収法 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-22
- art-23/par-3: 第三項 → 国税徴収法 第二十二条第三項 (Article 22, paragraph (3)), art-22/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-22/par-3
- art-23/par-4: 仮登記担保契約に関する法律第一条 → e-Gov law 353AC0000000078, 第一条 (Article 1), art-1 — not held in this collection
- art-24/par-2: 前項 → 国税徴収法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-24/par-1
- art-24/par-3: 前項 → 国税徴収法 第二十四条第二項 (Article 24, paragraph (2)), art-24/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-24/par-2
- art-24/par-3: 第三十二条第三項から第五項まで → 国税徴収法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-3/from-art-27#art-32/par-3
- art-24/par-3: 第三十二条第三項から第五項まで → 国税徴収法 第三十二条第四項 (Article 32, paragraph (4)), art-32/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-3/from-art-27#art-32/par-4
- art-24/par-3: 第三十二条第三項から第五項まで → 国税徴収法 第三十二条第五項 (Article 32, paragraph (5)), art-32/par-5 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-3/from-art-27#art-32/par-5
- art-24/par-3: 第九十条第三項 → 国税徴収法 第九十条第三項 (Article 90, paragraph (3)), art-90/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-90/par-3
- art-24/par-4: 第一項 → 国税徴収法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-24/par-1
- art-24/par-4: 前項 → 国税徴収法 第二十四条第三項 (Article 24, paragraph (3)), art-24/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-24/par-3
- art-24/par-4: 第二項 → 国税徴収法 第二十四条第二項 (Article 24, paragraph (2)), art-24/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-24/par-2
- art-24/par-5: 前項 → 国税徴収法 第二十四条第四項 (Article 24, paragraph (4)), art-24/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-24/par-4
- art-24/par-5: 第三項 → 国税徴収法 第二十四条第三項 (Article 24, paragraph (3)), art-24/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-24/par-3
- art-24/par-5/item-1: 第七十条 → 国税徴収法 第七十条 (Article 70), art-70 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-70
- art-24/par-5/item-1: 第七十一条 → 国税徴収法 第七十一条 (Article 71), art-71 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-71
- art-24/par-5/item-2: 第六十二条 → 国税徴収法 第六十二条 (Article 62), art-62 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-62
- art-24/par-5/item-2: 第七十三条 → 国税徴収法 第七十三条 (Article 73), art-73 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73
- art-24/par-6: 第四項 → 国税徴収法 第二十四条第四項 (Article 24, paragraph (4)), art-24/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-24/par-4
- art-24/par-6: 第五十五条第一号 → 国税徴収法 第五十五条第一項第一号 (Article 55, paragraph (1), item (i)), art-55/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-55/par-1/item-1
- art-24/par-6: 第三号 → 国税徴収法 第五十五条第一項第三号 (Article 55, paragraph (1), item (iii)), art-55/par-1/item-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-55/par-1/item-3
- art-24/par-6: 第三項 → 国税徴収法 第二十四条第三項 (Article 24, paragraph (3)), art-24/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-24/par-3
- art-24/par-7: 第二項 → 国税徴収法 第二十四条第二項 (Article 24, paragraph (2)), art-24/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-24/par-2
- art-24/par-7: 第四項 → 国税徴収法 第二十四条第四項 (Article 24, paragraph (4)), art-24/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-24/par-4
- art-24/par-7: 第三項 → 国税徴収法 第二十四条第三項 (Article 24, paragraph (3)), art-24/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-24/par-3
- art-24/par-8: 第一項 → 国税徴収法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-24/par-1
- art-24/par-8: 第十五条第二項 → 国税徴収法 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-2
- art-24/par-8: 第三項 → 国税徴収法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-15/par-3
- art-24/par-9: 第一項 → 国税徴収法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-24/par-1
- art-25/par-1: この条 → 国税徴収法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-25
- art-25/par-1: 前条第三項 → 国税徴収法 第二十四条第三項 (Article 24, paragraph (3)), art-24/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-24/par-3
- art-25/par-2: 前条 → 国税徴収法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-24
- art-25/par-2: 前項 → 国税徴収法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-25/par-1
- art-26/par-1: この条 → 国税徴収法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-26
- art-26/par-1/item-1: 第九条 → 国税徴収法 第九条 (Article 9), art-9 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-9
- art-26/par-1/item-1: 第十条 → 国税徴収法 第十条 (Article 10), art-10 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-10
- art-26/par-1/item-1: 第十一条 → 国税徴収法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-11
- art-26/par-1/item-1: 第二十一条 → 国税徴収法 第二十一条 (Article 21), art-21 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-21
- art-26/par-1/item-1: 第五十九条第三項 → 国税徴収法 第五十九条第三項 (Article 59, paragraph (3)), art-59/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-59/par-3
- art-26/par-1/item-1: 第四項 → 国税徴収法 第五十九条第四項 (Article 59, paragraph (4)), art-59/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-59/par-4
- art-26/par-1/item-1: 第七十一条第四項 → 国税徴収法 第七十一条第四項 (Article 71, paragraph (4)), art-71/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-71/par-4
- art-26/par-1/item-1: 第十九条 → 国税徴収法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-16#art-19
- art-26/par-1/item-2: 前号 → 国税徴収法 第二十六条第一項第一号 (Article 26, paragraph (1), item (i)), art-26/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-26/par-1/item-1
- art-26/par-1/item-3: 前号 → 国税徴収法 第二十六条第一項第二号 (Article 26, paragraph (1), item (ii)), art-26/par-1/item-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-26/par-1/item-2
- art-26/par-1/item-3: 第八条 → 国税徴収法 第八条 (Article 8), art-8 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-8
- art-26/par-1/item-3: 第十二条から第十四条まで → 国税徴収法 第十二条 (Article 12), art-12 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-12
- art-26/par-1/item-3: 第十二条から第十四条まで → 国税徴収法 第十三条 (Article 13), art-13 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-13
- art-26/par-1/item-3: 第十二条から第十四条まで → 国税徴収法 第十四条 (Article 14), art-14 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-8#art-14
- art-26/par-1/item-4: 第二号 → 国税徴収法 第二十六条第一項第二号 (Article 26, paragraph (1), item (ii)), art-26/par-1/item-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-2/from-art-23#art-26/par-1/item-2
---
## 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 2027-10-01 (https://laws.e-gov.go.jp/law/334AC0000000147/20271001_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-20261102T030741-001, 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-20261102T030741-001, 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-20261102T093952-002, 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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
- This site's parser, version 222 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02