# 国税徴収法 / National Tax Collection Act — 第五章 (Chapter 5)
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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: 第五章 (Chapter 5) — address `ch-5`
- 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-5/from-art-47#ch-5
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/national-tax-collection-act/ch-5
- Every provision below carries its address and its place on this text's page on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.
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## 第五章 滞納処分 — Chapter V Delinquent Tax Collection Procedures
heading: machine translation, not official
ch-5 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#ch-5
## 第一節 財産の差押 — Section 1 Seizure of Property
heading: machine translation, not official
ch-5/sec-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#ch-5/sec-1
## 第一款 通則 — Subsection 1 Common Provisions
heading: machine translation, not official
ch-5/sec-1/subsec-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#ch-5/sec-1/subsec-1
### 第四十七条（差押の要件） — Requirements for Seizure
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art-47 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-47
**第一項** 次の各号の一に該当するときは、徴収職員は、滞納者の国税につきその財産を差し押えなければならない。
art-47/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-47/par-1
If any of the following items applies, a collection official must seize the property of the delinquent taxpayer for the delinquent taxpayer's national tax:
machine translation, not official
**一** 滞納者が督促を受け、その督促に係る国税をその督促状を発した日から起算して十日を経過した日までに完納しないとき。
art-47/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-47/par-1/item-1
When a delinquent taxpayer has received a demand and has not paid in full the national tax pertaining to that demand by the day on which 10 days have elapsed counting from the day on which the demand letter was issued;
machine translation, not official
**二** 納税者が国税通則法第三十七条第一項各号（督促）に掲げる国税をその納期限（繰上請求がされた国税については、当該請求に係る期限）までに完納しないとき。
art-47/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-47/par-1/item-2
When a taxpayer has not paid in full a national tax listed in the items of Article 37, paragraph (1) (Demand) of the Act on General Rules for National Taxes by its due date for payment (for a national tax for which an advance demand has been made, the due date pertaining to that demand).
machine translation, not official
**第二項** 国税の納期限後前項第一号に規定する十日を経過した日までに、督促を受けた滞納者につき国税通則法第三十八条第一項各号（繰上請求）の一に該当する事実が生じたときは、徴収職員は、直ちにその財産を差し押えることができる。
art-47/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-47/par-2
If, after the due date for payment of a national tax and by the day on which the 10 days prescribed in item (i) of the preceding paragraph have elapsed, a fact falling under any of the items of Article 38, paragraph (1) (Advance Demand) of the Act on General Rules for National Taxes arises with respect to a delinquent taxpayer who has received a demand, a collection official may seize the property immediately.
machine translation, not official
**第三項** 第二次納税義務者又は保証人について第一項の規定を適用する場合には、同項中「督促状」とあるのは、「納付催告書」とする。
art-47/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-47/par-3
In the case where paragraph (1) is applied to a secondary taxpayer or a guarantor, the term "demand letter" in that paragraph is deemed to be replaced with "written payment reminder".
machine translation, not official
### 第四十八条（超過差押及び無益な差押の禁止） — Prohibition of Excessive Seizure and Futile Seizure
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art-48 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-48
**第一項** 国税を徴収するために必要な財産以外の財産は、差し押えることができない。
art-48/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-48/par-1
Property other than that necessary for collecting national tax may not be seized.
machine translation, not official
**第二項** 差し押えることができる財産の価額がその差押に係る滞納処分費及び徴収すべき国税に先だつ他の国税、地方税その他の債権の金額の合計額をこえる見込がないときは、その財産は、差し押えることができない。
art-48/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-48/par-2
If there is no prospect that the value of the property that may be seized will exceed the total amount of the expenses for the delinquent tax collection procedure pertaining to the seizure and the amounts of other national taxes, local taxes, and other claims that take priority over the national tax to be collected, that property may not be seized.
machine translation, not official
### 第四十九条（差押財産の選択に当つての第三者の権利の尊重） — Respect for the Rights of Third Parties in Selecting Seized Property
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art-49 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-49
**第一項** 徴収職員は、滞納者（譲渡担保権者を含む。第七十五条、第七十六条及び第七十八条（差押禁止財産）を除き、以下同じ。）の財産を差し押えるに当つては、滞納処分の執行に支障がない限り、その財産につき第三者が有する権利を害さないように努めなければならない。
art-49/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-49/par-1
In seizing the property of a delinquent taxpayer (including a holder of property transferred as security; the same applies hereinafter except in Articles 75, 76 and 78 (Property Exempt from Seizure)), a collection official must endeavor not to harm the rights that a third party holds in that property, so long as doing so does not impede the execution of the delinquent tax collection procedure.
machine translation, not official
### 第五十条（第三者の権利の目的となつている財産の差押換） — Substitution of Seizure of Property That Is the Subject of Rights of Third Parties
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art-50 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-50
**第一項** 質権、抵当権、先取特権（第十九条第一項各号（不動産保存の先取特権等）又は第二十条第一項各号（不動産賃貸の先取特権等）に掲げる先取特権に限る。この項を除き、以下同じ。）、留置権、賃借権その他第三者の権利（これらの先取特権以外の先取特権を除く。以下同じ。）の目的となつている財産が差し押えられた場合には、その第三者は、税務署長に対し、滞納者が他に換価の容易な財産で他の第三者の権利の目的となつていないものを有し、かつ、その財産によりその滞納者の国税の全額を徴収することができることを理由として、その財産の公売公告の日（随意契約による売却をする場合には、その売却の日）までに、その差押換を請求することができる。
art-50/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-50/par-1
Where property that is the subject of a pledge, mortgage, statutory lien (limited to a statutory lien listed in the items of Article 19, paragraph (1) (Statutory Liens for Preservation of Real Property, etc.) or the items of Article 20, paragraph (1) (Statutory Liens for Lease of Real Property, etc.); the same applies hereinafter except in this paragraph), right of retention, right of lease, or other right of a third party (excluding statutory liens other than those statutory liens; the same applies hereinafter) has been seized, that third party may, by the date of the public auction notice for that property (or, where it is to be sold by private contract, the date of that sale), request the district director to substitute the seizure, on the ground that the delinquent taxpayer has other property that is easy to realize and is not the subject of rights of other third parties, and that the entire amount of the delinquent taxpayer's national tax can be collected from that property.
machine translation, not official
**第二項** 税務署長は、前項の請求があつた場合において、その請求を相当と認めるときは、その差押換をしなければならないものとし、その請求を相当と認めないときは、その旨をその第三者に通知しなければならない。
art-50/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-50/par-2
When a request under the preceding paragraph is made, the district director is to substitute the seizure if the district director finds the request appropriate, and must notify that third party to that effect if the district director does not find the request appropriate.
machine translation, not official
**第三項** 前項の通知があつた場合において、その通知を受けた第三者が、その通知を受けた日から起算して七日を経過した日までに、第一項の規定により差し押えるべきことを請求した財産の換価をすべきことを申し立てたときは、その財産が換価の著しく困難なものであり、又は他の第三者の権利の目的となつているものであるときを除き、これを差し押え、かつ、換価に付した後でなければ、同項に規定する第三者の権利の目的となつている財産を換価することができない。
art-50/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-50/par-3
Where notice under the preceding paragraph has been given, and the third party who received the notice has, by the day on which seven days have elapsed counting from the day of receiving the notice, applied for the realization of the property that the third party requested be seized under the provisions of paragraph (1), the property subject to the third party's right prescribed in that paragraph may not be realized unless that property has been seized and put up for realization, except where that property is extremely difficult to realize or is subject to the right of another third party.
machine translation, not official
**第四項** 税務署長は、前項の場合において、同項の申立があつた日から二月以内にその申立に係る財産を差し押え、かつ、換価に付さないときは、第一項に規定する第三者の権利の目的となつている財産の差押を解除しなければならない。ただし、国税に関する法律の規定で換価をすることができないこととするものの適用があるときは、この限りでない。
art-50/par-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-50/par-4
In the case under the preceding paragraph, if the district director does not seize the property relating to the application and put it up for realization within two months from the day of the application under that paragraph, the district director must release the seizure of the property subject to the third party's right prescribed in paragraph (1); provided, however, that this does not apply where a provision of an Act relating to national tax under which realization may not be carried out is applicable.
machine translation, not official
**第五項** 第二項又は前項の差押は、国税に関する法律の規定で新たに滞納処分の執行をすることができないこととするものにかかわらず、することができる。
art-50/par-5 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-50/par-5
The seizure under paragraph (2) or the preceding paragraph may be carried out notwithstanding any provision of an Act relating to national tax under which the execution of the delinquent tax collection procedure may not be newly carried out.
machine translation, not official
### 第五十一条（相続があつた場合の差押） — Seizure Where Inheritance Has Occurred
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art-51 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-51
**第一項** 徴収職員は、被相続人の国税につきその相続人の財産を差し押える場合には、滞納処分の執行に支障がない限り、まず相続財産を差し押えるように努めなければならない。
art-51/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-51/par-1
When seizing the property of an heir for the national tax of the decedent, a collection official must endeavor to seize the inherited property first, to the extent that doing so does not hinder the execution of the delinquent tax collection procedure.
machine translation, not official
**第二項** 被相続人の国税につき相続人の固有財産が差し押えられた場合には、その相続人は、税務署長に対し、他に換価が容易な相続財産で第三者の権利の目的となつていないものを有しており、かつ、その財産により当該国税の全額を徴収することができることを理由として、その差押換を請求することができる。
art-51/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-51/par-2
Where the heir's own property has been seized for the national tax of the decedent, the heir may request the district director to substitute the seizure, on the ground that the heir holds other inherited property that is easy to realize and is not subject to the rights of third parties, and that the entire amount of that national tax can be collected from that property.
machine translation, not official
**第三項** 税務署長は、前項の請求があつた場合において、その請求を相当と認めるときは、その差押換をしなければならないものとし、その請求を相当と認めないときは、その旨を当該相続人に通知しなければならない。この場合においては、前条第五項の規定を準用する。
art-51/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-51/par-3
When a request under the preceding paragraph is made, the district director is to substitute the seizure if the district director finds the request appropriate, and must notify that heir to that effect if the district director does not find the request appropriate. In this case, the provisions of paragraph (5) of the preceding Article apply mutatis mutandis.
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### 第五十二条（果実に対する差押の効力） — Effect of Seizure on Fruits
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art-52 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-52
**第一項** 差押の効力は、差し押えた財産（以下「差押財産」という。）から生ずる天然果実に及ぶ。ただし、滞納者又は第三者が差押財産の使用又は収益をすることができる場合には、その財産から生ずる天然果実（その財産の換価による権利の移転の時までに収取されない天然果実を除く。）については、この限りでない。
art-52/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-52/par-1
The effect of seizure extends to natural fruits arising from the property that has been seized (hereinafter referred to as "seized property"); provided, however, that where the delinquent taxpayer or a third party is able to use or derive profit from the seized property, this does not apply to natural fruits arising from that property (excluding natural fruits not collected by the time of the transfer of rights through the realization of the property).
machine translation, not official
**第二項** 差押の効力は、差押財産から生ずる法定果実に及ばない。ただし、債権を差し押えた場合における差押後の利息については、この限りでない。
art-52/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-52/par-2
The effect of seizure does not extend to legal fruits arising from seized property; provided, however, that this does not apply to interest after the seizure in the case where a claim has been seized.
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### 第五十二条の二（担保のための仮登記がある財産に対する差押えの効力） — Effect of Seizure of Property with Provisional Registration for Security
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art-52-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-52-2
**第一項** 仮登記担保契約に関する法律第十五条（強制競売等の場合の担保仮登記）（同法第二十条（土地等の所有権以外の権利を目的とする契約への準用）において準用する場合を含む。）の規定は、担保のための仮登記がある財産が差し押さえられた場合について準用する。この場合において、同法第十五条中「その決定」とあるのは「その差押え」と、「申立てに基づく」とあるのは「ものである」と読み替えるものとする。
art-52-2/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-52-2/par-1
The provisions of Article 15 (Security Provisional Registration in Cases of Compulsory Auction, etc.) of the Act on Contract for Establishment of Security Interests by Use of Provisional Registration (including as applied mutatis mutandis pursuant to Article 20 (Application Mutatis Mutandis to Contracts Concerning Rights Other Than Ownership of Land, etc.) of that Act) apply mutatis mutandis to the case where property with a provisional registration for security has been seized. In this case, the phrase "that decision" in Article 15 of that Act is deemed to be replaced with "that seizure", and the phrase "is based on a petition" is deemed to be replaced with "is one".
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### 第五十三条（保険に付されている財産に対する差押えの効力） — Effect of Seizure of Insured Property
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art-53 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-53
**第一項** 差押財産が損害保険に付され、又は中小企業等協同組合法（昭和二十四年法律第百八十一号）第九条の七の二第一項（火災共済事業）の規定による共済その他法律の規定による共済でこれに類するものの目的となつているときは、その差押えの効力は、保険金又は共済金の支払を受ける権利に及ぶ。ただし、財産を差し押さえた旨を保険者又は共済事業者に通知しなければ、その差押えをもつてこれらの者に対抗することができない。
art-53/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-53/par-1
Where seized property is covered by non-life insurance, or is the subject of mutual aid under Article 9-7-2, paragraph (1) (Fire Mutual Aid Business) of the Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949) or other similar mutual aid under the provisions of an Act, the effect of the seizure extends to the right to receive payment of insurance proceeds or mutual aid proceeds; provided, however, that the seizure cannot be asserted against the insurer or the mutual aid business operator unless notice that the property has been seized is given to them.
machine translation, not official
**第二項** 徴収職員が差押に係る前項の保険金又は共済金の支払を受けた場合において、その財産がその保険又は共済に係る事故が生じた時に先取特権、質権又は抵当権の目的となつていたときは、その先取特権者、質権者又は抵当権者は、民法第三百四条第一項ただし書（先取特権の物上代位）その他これらの権利の行使のためその保険金又は共済金の支払を受ける権利をその支払前に差し押えることを必要とする規定の適用については、その支払前にその差押をしたものとみなす。
art-53/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-53/par-2
Where a collection official has received payment of the insurance proceeds or mutual aid proceeds under the preceding paragraph relating to the seizure, and the property was the subject of a statutory lien, pledge, or mortgage at the time the accident relating to that insurance or mutual aid occurred, the holder of the statutory lien, the pledgee, or the mortgagee is deemed to have made the seizure before the payment, for the purpose of applying the proviso to Article 304, paragraph (1) (Subrogation of Statutory Lien) of the Civil Code and other provisions that require the seizure of the right to receive payment of the insurance proceeds or mutual aid proceeds before the payment in order to exercise those rights.
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### 第五十四条（差押調書） — Seizure Record
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art-54 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-54
**第一項** 徴収職員は、滞納者の財産を差し押さえたときは、差押調書を作成し、その財産が次に掲げる財産であるときは、その謄本を滞納者に交付しなければならない。
art-54/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-54/par-1
When a collection official has seized the property of a delinquent taxpayer, the official must prepare a seizure record and, where the property is any of the following, deliver a certified copy of it to the delinquent taxpayer.
machine translation, not official
**一** 動産又は有価証券
art-54/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-54/par-1/item-1
Movables or securities;
machine translation, not official
**二** 債権（電話加入権、賃借権、第七十三条の二（振替社債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その他取り立てることができない債権を除く。以下この章において同じ。）
art-54/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-54/par-1/item-2
Claims (excluding telephone subscription rights, rights of lease, property subject to the provisions of Article 73-2 (Procedures for Seizure of Book-Entry Corporate Bonds, etc. and Time of Taking Effect), and other claims that cannot be collected; the same applies hereinafter in this Chapter); or
machine translation, not official
**三** 第七十二条の二から第七十三条の二まで（特定電子移転財産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
art-54/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-54/par-1/item-3
Property subject to the provisions of Articles 72-2 through 73-2 (Procedures for Seizure of Specified Electronically Transferred Property Rights, etc. and Time of Taking Effect).
machine translation, not official
### 第五十五条（質権者等に対する差押えの通知） — Notice of Seizure to Pledgees, etc.
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art-55 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-55
**第一項** 次の各号に掲げる財産を差し押さえたときは、税務署長は、当該各号に掲げる者のうち知れている者に対し、その旨その他必要な事項を通知しなければならない。
art-55/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-55/par-1
When property listed in the following items has been seized, the district director must notify those who are known among the persons listed in the relevant item to that effect and of other necessary particulars.
machine translation, not official
**一** 質権、抵当権、先取特権、留置権、賃借権その他の第三者の権利（担保のための仮登記に係る権利を除く。）の目的となつている財産 これらの権利を有する者
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
Property that is the subject of a pledge, mortgage, statutory lien, right of retention, right of lease, or other right of a third party (excluding rights relating to a provisional registration for security): the persons who hold these rights
machine translation, not official
**二** 仮登記がある財産 仮登記の権利者
art-55/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-55/par-1/item-2
Property with a provisional registration: the right holder of the provisional registration
machine translation, not official
**三** 仮差押え又は仮処分がされている財産 仮差押え又は仮処分をした保全執行裁判所又は執行官
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
Property that has been provisionally seized or subject to a provisional disposition: the court of preservative execution or the court enforcement officer that carried out the provisional seizure or provisional disposition
machine translation, not official
## 第二款 動産又は有価証券の差押 — Subsection 2 Seizure of Movables or Securities
heading: machine translation, not official
ch-5/sec-1/subsec-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#ch-5/sec-1/subsec-2
### 第五十六条（差押の手続及び効力発生時期等） — Procedures for Seizure and Time of Taking Effect, etc.
caption: machine translation, not official
art-56 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-56
**第一項** 動産又は有価証券の差押は、徴収職員がその財産を占有して行う。
art-56/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-56/par-1
Seizure of movables or securities is carried out by a collection official taking possession of the property.
machine translation, not official
**第二項** 前項の差押の効力は、徴収職員がその財産を占有した時に生ずる。
art-56/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-56/par-2
The effect of the seizure under the preceding paragraph arises at the time the collection official takes possession of the property.
machine translation, not official
**第三項** 徴収職員が金銭を差し押えたときは、その限度において、滞納者から差押に係る国税を徴収したものとみなす。
art-56/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-56/par-3
When a collection official has seized money, the national tax relating to the seizure is deemed to have been collected from the delinquent taxpayer to that extent.
machine translation, not official
### 第五十七条（有価証券に係る債権の取立） — Collection of Claims Relating to Securities
caption: machine translation, not official
art-57 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-57
**第一項** 有価証券を差し押えたときは、徴収職員は、その有価証券に係る金銭債権の取立をすることができる。
art-57/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-57/par-1
When securities have been seized, the collection official may collect the monetary claim relating to those securities.
machine translation, not official
**第二項** 徴収職員が前項の規定により金銭を取り立てたときは、その限度において、滞納者から差押に係る国税を徴収したものとみなす。
art-57/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-57/par-2
When a collection official has collected money under the provisions of the preceding paragraph, the national tax relating to the seizure is deemed to have been collected from the delinquent taxpayer to that extent.
machine translation, not official
### 第五十八条（第三者が占有する動産等の差押手続） — Procedures for Seizure of Movables, etc. in the Possession of a Third Party
caption: machine translation, not official
art-58 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-58
**第一項** 滞納者の動産又は有価証券でその親族その他の特殊関係者以外の第三者が占有しているものは、その第三者が引渡を拒むときは、差し押えることができない。
art-58/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-58/par-1
Movables or securities of a delinquent taxpayer that are in the possession of a third party other than a relative or other person with a special relationship cannot be seized if that third party refuses to deliver them.
machine translation, not official
**第二項** 前項の動産又は有価証券がある場合において、同項の第三者がその引渡を拒むときは、滞納者が他に換価が容易であり、かつ、その滞納に係る国税の全額を徴収することができる財産を有しないと認められるときに限り、税務署長は、同項の第三者に対し、期限を指定して、当該動産又は有価証券を徴収職員に引き渡すべきことを書面により命ずることができる。この場合において、その命令をした税務署長は、その旨を滞納者に通知しなければならない。
art-58/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-58/par-2
Where there are movables or securities under the preceding paragraph and the third party under that paragraph refuses to deliver them, the district director may, only where it is found that the delinquent taxpayer has no other property that is easy to realize and from which the entire amount of the national tax relating to the delinquency can be collected, order the third party under that paragraph in writing, designating a time limit, to deliver the movables or securities to a collection official. In this case, the district director who gave the order must notify the delinquent taxpayer to that effect.
machine translation, not official
**第三項** 前項の命令に係る動産若しくは有価証券が徴収職員に引き渡されたとき、又は同項の命令を受けた第三者が指定された期限までに徴収職員にその引渡をしないときは、徴収職員は、第一項の規定にかかわらず、その動産又は有価証券を差し押えることができる。
art-58/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-58/par-3
When the movables or securities relating to the order under the preceding paragraph have been delivered to a collection official, or when the third party who received the order under that paragraph does not deliver them to a collection official by the designated time limit, the collection official may, notwithstanding the provisions of paragraph (1), seize those movables or securities.
machine translation, not official
### 第五十九条（引渡命令を受けた第三者等の権利の保護） — Protection of the Rights of Third Parties, etc. Ordered to Deliver
caption: machine translation, not official
art-59 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-59
**第一項** 前条第二項の規定により動産の引渡を命ぜられた第三者が、滞納者との契約による賃借権、使用貸借権その他動産の使用又は収益をする権利に基きその命令に係る動産を占有している場合において、その引渡をすることにより占有の目的を達することができなくなるときは、その第三者は、その占有の基礎となつている契約を解除することができる。この場合において、その第三者は、当該契約の解除により滞納者に対して取得する損害賠償請求権については、その動産の売却代金の残余のうちから配当を受けることができる。
art-59/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-59/par-1
Where a third party who has been ordered to deliver movables under the provisions of paragraph (2) of the preceding Article holds possession of the movables relating to the order on the basis of a right of lease, right of loan for use, or other right to use or take profits from movables under a contract with the delinquent taxpayer, and the purpose of the possession can no longer be achieved by delivering them, that third party may cancel the contract that is the basis of the possession. In this case, with respect to the claim for damages that the third party acquires against the delinquent taxpayer by the cancellation of that contract, the third party may receive distribution from the remainder of the proceeds of the sale of the movables.
machine translation, not official
**第二項** 徴収職員は、前条第二項の規定により動産の引渡を命ぜられた第三者の請求がある場合には、その第三者が前項前段の規定により契約を解除したときを除き、その動産の占有の基礎となつている契約の期間内（その期限がその動産を差し押えた日から三月を経過した日より遅いときは、その日まで）は、その第三者にその使用又は収益をさせなければならない。
art-59/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-59/par-2
When a request is made by a third party who has been ordered to deliver movables under the provisions of paragraph (2) of the preceding Article, a collection official must, except where that third party has cancelled the contract under the provisions of the first sentence of the preceding paragraph, allow that third party to use or take profits from the movables within the term of the contract that is the basis of the possession of the movables (where that term ends later than the day on which three months have elapsed from the day the movables were seized, until that day).
machine translation, not official
**第三項** 前条第二項の規定により動産の引渡を命ぜられた第三者が賃貸借契約に基きこれを占有している場合において、第一項前段の規定によりその契約を解除し、かつ、前条第二項の命令があつた時前にその後の期間分の借賃を支払つているときは、その第三者は、税務署長に対し、その動産の売却代金のうちから、その借賃に相当する金額で同条第三項の規定による差押の日後の期間に係るもの（その金額が三月分に相当する金額をこえるときは、当該金額）の配当を請求することができる。この場合において、その請求があつた金額は、第八条（国税優先の原則）の規定にかかわらず、その滞納処分に係る滞納処分費に次ぎ、かつ、その動産上の留置権により担保されていた債権に次ぐものとして、配当することができる。
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
Where a third party who has been ordered to deliver movables under the provisions of paragraph (2) of the preceding Article holds possession of them on the basis of a lease contract, cancels that contract under the provisions of the first sentence of paragraph (1), and has paid rent for the subsequent period before the time of the order under paragraph (2) of the preceding Article, the third party may request the district director to distribute, from the proceeds of the sale of the movables, an amount equivalent to that rent for the period after the date of seizure under the provisions of paragraph (3) of that Article (where that amount exceeds the amount equivalent to three months' worth, that amount). In this case, notwithstanding the provisions of Article 8 (Principle of Priority of National Tax), the amount for which distribution has been requested may be distributed as ranking next after the expenses for the delinquent tax collection procedure relating to that delinquent tax collection procedure and next after the claim secured by the right of retention over those movables.
machine translation, not official
**第四項** 前三項の規定は、前条第一項に規定する動産の引渡を拒まなかつた同項に規定する第三者について準用する。
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
The provisions of the preceding three paragraphs apply mutatis mutandis to a third party prescribed in paragraph (1) of the preceding Article who has not refused to deliver the movables prescribed in that paragraph.
machine translation, not official
### 第六十条（差し押えた動産等の保管） — Custody of Seized Movables, etc.
caption: machine translation, not official
art-60 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-60
**第一項** 徴収職員は、必要があると認めるときは、差し押えた動産又は有価証券を滞納者又はその財産を占有する第三者に保管させることができる。ただし、その第三者に保管させる場合には、その運搬が困難であるときを除き、その者の同意を受けなければならない。
art-60/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-60/par-1
When a collection official finds it necessary, the official may have seized movables or securities kept in custody by the delinquent taxpayer or a third party in possession of the property. However, when having a third party keep them in custody, the official must obtain that person's consent, except where transporting them is difficult.
machine translation, not official
**第二項** 前項の規定により滞納者又は第三者に保管させたときは、第五十六条第二項（動産等の差押の効力発生時期）の規定にかかわらず、封印、公示書その他差押を明白にする方法により差し押えた旨を表示した時に、差押の効力が生ずる。
art-60/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-60/par-2
Where the delinquent taxpayer or a third party has been made to keep property in custody under the provisions of the preceding paragraph, the effect of the seizure arises, notwithstanding the provisions of Article 56, paragraph (2) (Time of Taking Effect of Seizure of Movables, etc.), at the time the fact of seizure is indicated by a seal, a public notice, or other method that makes the seizure clear.
machine translation, not official
### 第六十一条（差し押えた動産の使用収益） — Use and Taking of Profits from Seized Movables
caption: machine translation, not official
art-61 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-61
**第一項** 徴収職員は、前条第一項の規定により滞納者に差し押えた動産を保管させる場合において、国税の徴収上支障がないと認めるときは、その使用又は収益を許可することができる。
art-61/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-61/par-1
When having a delinquent taxpayer keep seized movables in custody under the provisions of paragraph (1) of the preceding Article, a collection official may permit the use of or the taking of profits from them if the official finds that doing so poses no hindrance to the collection of national tax.
machine translation, not official
**第二項** 前項の規定は、差し押えた動産につき使用又は収益をする権利を有する第三者にその動産を保管させる場合について準用する。
art-61/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-61/par-2
The provisions of the preceding paragraph apply mutatis mutandis to the case where a third party who holds a right to use or take profits from seized movables is made to keep those movables in custody.
machine translation, not official
## 第三款 債権の差押 — Subsection 3 Seizure of Claims
heading: machine translation, not official
ch-5/sec-1/subsec-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#ch-5/sec-1/subsec-3
### 第六十二条（差押えの手続及び効力発生時期） — Procedures for Seizure and Time of Taking Effect
caption: machine translation, not official
art-62 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-62
**第一項** 債権（電子記録債権法第二条第一項（定義）に規定する電子記録債権（次条において「電子記録債権」という。）を除く。以下この条において同じ。）の差押えは、第三債務者に対する債権差押通知書の送達により行う。
art-62/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-62/par-1
Seizure of a claim (excluding an electronically recorded monetary claim prescribed in Article 2, paragraph (1) (Definitions) of the Electronically Recorded Monetary Claims Act (hereinafter referred to in the following Article as an "electronically recorded monetary claim"); the same applies hereinafter in this Article) is carried out by serving a written notice of seizure of a claim on the third-party debtor.
machine translation, not official
**第二項** 徴収職員は、債権を差し押えるときは、債務者に対しその履行を、滞納者に対し債権の取立その他の処分を禁じなければならない。
art-62/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-62/par-2
When seizing a claim, a collection official must prohibit the obligor from performing it and prohibit the delinquent taxpayer from collecting the claim or otherwise disposing of it.
machine translation, not official
**第三項** 第一項の差押の効力は、債権差押通知書が第三債務者に送達された時に生ずる。
art-62/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-62/par-3
The effect of the seizure under paragraph (1) arises at the time the written notice of seizure of a claim is served on the third-party debtor.
machine translation, not official
**第四項** 税務署長は、債権でその移転につき登録を要するものを差し押えたときは、差押の登録を関係機関に嘱託しなければならない。
art-62/par-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-62/par-4
When the district director has seized a claim the transfer of which requires registration, the district director must commission the relevant authority to register the seizure.
machine translation, not official
### 第六十二条の二（電子記録債権の差押えの手続及び効力発生時期） — Procedures for Seizure of Electronically Recorded Monetary Claims and Time of Taking Effect
caption: machine translation, not official
art-62-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-62-2
**第一項** 電子記録債権の差押えは、第三債務者及び当該電子記録債権の電子記録をしている電子債権記録機関（電子記録債権法第二条第二項（定義）に規定する電子債権記録機関をいう。以下この条において同じ。）に対する債権差押通知書の送達により行う。
art-62-2/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-62-2/par-1
Seizure of an electronically recorded monetary claim is carried out by serving a written notice of seizure of a claim on the third-party debtor and on the electronic monetary claim recording institution that keeps the electronic record of that electronically recorded monetary claim (meaning the electronic monetary claim recording institution prescribed in Article 2, paragraph (2) (Definitions) of the Electronically Recorded Monetary Claims Act; the same applies hereinafter in this Article).
machine translation, not official
**第二項** 徴収職員は、電子記録債権を差し押さえるときは、第三債務者に対しその履行を、電子債権記録機関に対し電子記録債権に係る電子記録を、滞納者に対し電子記録債権の取立てその他の処分又は電子記録の請求を禁じなければならない。
art-62-2/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-62-2/par-2
When seizing an electronically recorded monetary claim, a collection official must prohibit the third-party debtor from performing it, prohibit the electronic monetary claim recording institution from making the electronic record relating to the electronically recorded monetary claim, and prohibit the delinquent taxpayer from collecting the electronically recorded monetary claim or otherwise disposing of it, or from requesting an electronic record.
machine translation, not official
**第三項** 第一項の差押えの効力は、債権差押通知書が電子債権記録機関に送達された時に生ずる。ただし、第三債務者に対する同項の差押えの効力は、債権差押通知書が第三債務者に送達された時に生ずる。
art-62-2/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-62-2/par-3
The effect of the seizure under paragraph (1) arises at the time the written notice of seizure of a claim is served on the electronic monetary claim recording institution; provided, however, that the effect of the seizure under that paragraph against the third-party debtor arises at the time the written notice of seizure of a claim is served on the third-party debtor.
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### 第六十三条（差し押える債権の範囲） — Scope of Claims to Be Seized
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art-63 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-63
**第一項** 徴収職員は、債権を差し押えるときは、その全額を差し押えなければならない。ただし、その全額を差し押える必要がないと認めるときは、その一部を差し押えることができる。
art-63/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-63/par-1
When seizing a claim, a collection official must seize the whole amount; provided, however, that if the official finds it unnecessary to seize the whole amount, the official may seize a part of it.
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### 第六十四条（抵当権等により担保される債権の差押） — Seizure of Claims Secured by Mortgages, etc.
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art-64 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-64
**第一項** 抵当権又は登記することができる質権若しくは先取特権によつて担保される債権を差し押えたときは、税務署長は、その債権の差押の登記を関係機関に嘱託することができる。この場合において、その嘱託をした税務署長は、その抵当権若しくは質権が設定されている財産又は先取特権がある財産の権利者（第三債務者を除く。）に差し押えた旨を通知しなければならない。
art-64/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-64/par-1
When a claim secured by a mortgage, or by a pledge or statutory lien that can be registered, has been seized, the district director may commission the relevant authority to register the seizure of the claim. In this case, the district director who has made the commission must notify the right holders (excluding the third-party debtor) of the property on which the mortgage or pledge is established or the property over which the statutory lien exists that the seizure has been made.
machine translation, not official
### 第六十五条（債権証書の取上げ） — Taking Up of Instruments Evidencing a Claim
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art-65 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-65
**第一項** 徴収職員は、債権の差押のため必要があるときは、その債権に関する証書を取り上げることができる。この場合においては、第五十六条第一項（動産等の差押手続）及び第五十八条（第三者が占有する動産等の差押手続）の規定を準用する。
art-65/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-65/par-1
When necessary for the seizure of a claim, a collection official may take up the instrument relating to the claim. In this case, the provisions of Article 56, paragraph (1) (Procedures for Seizure of Movables, etc.) and Article 58 (Procedures for Seizure of Movables, etc. in the Possession of a Third Party) apply mutatis mutandis.
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### 第六十六条（継続的な収入に対する差押の効力） — Effect of Seizure of Continuing Income
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art-66 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-66
**第一項** 給料若しくは年金又はこれらに類する継続収入の債権の差押の効力は、徴収すべき国税の額を限度として、差押後に収入すべき金額に及ぶ。
art-66/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-66/par-1
The effect of the seizure of a claim to salary or a pension, or to continuing income similar to these, extends to the amounts to be received after the seizure, up to the amount of the national tax to be collected.
machine translation, not official
### 第六十七条（差し押えた債権の取立） — Collection of Seized Claims
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art-67 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-67
**第一項** 徴収職員は、差し押えた債権の取立をすることができる。
art-67/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-67/par-1
A collection official may collect a seized claim.
machine translation, not official
**第二項** 徴収職員は、前項の規定により取り立てたものが金銭以外のものであるときは、これを差し押えなければならない。
art-67/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-67/par-2
When what has been collected under the provisions of the preceding paragraph is something other than money, a collection official must seize it.
machine translation, not official
**第三項** 徴収職員が第一項の規定により金銭を取り立てたときは、その限度において、滞納者から差押に係る国税を徴収したものとみなす。
art-67/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-67/par-3
When a collection official has collected money under the provisions of paragraph (1), the national tax relating to the seizure is deemed to have been collected from the delinquent taxpayer to that extent.
machine translation, not official
**第四項** 国税通則法第五十五条第一項から第三項まで（納付委託）の規定は、第一項の取立をする場合において、第三債務者が徴収職員に対し、その債権の弁済の委託をしようとするときに準用する。ただし、その証券の取り立てるべき期限が差し押えた債権の弁済期後となるときは、第三債務者は、滞納者の承認を受けなければならない。
art-67/par-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-67/par-4
The provisions of Article 55, paragraphs (1) through (3) (Consignment of Payment) of the Act on General Rules for National Taxes apply mutatis mutandis where, in making the collection under paragraph (1), the third-party debtor intends to consign the performance of the claim to a collection official; provided, however, that if the time limit for collecting the securities falls after the due date for performance of the seized claim, the third-party debtor must obtain the approval of the delinquent taxpayer.
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## 第四款 不動産等の差押 — Subsection 4 Seizure of Real Property, etc.
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ch-5/sec-1/subsec-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#ch-5/sec-1/subsec-4
### 第六十八条（不動産の差押の手続及び効力発生時期） — Procedures for Seizure of Real Property and Time of Taking Effect
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art-68 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-68
**第一項** 不動産（地上権その他不動産を目的とする物権（所有権を除く。）、工場財団、鉱業権その他不動産とみなされ、又は不動産に関する規定の準用がある財産並びに鉄道財団、軌道財団及び運河財団を含む。以下同じ。）の差押は、滞納者に対する差押書の送達により行う。
art-68/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-68/par-1
The seizure of real property (including superficies rights and other real rights whose object is real property (excluding ownership), factory foundations, mining rights and other property that is deemed to be real property or to which the provisions on real property apply mutatis mutandis, and railway foundations, tramway foundations and canal foundations; the same applies hereinafter) is effected by serving a seizure document on the delinquent taxpayer.
machine translation, not official
**第二項** 前項の差押の効力は、その差押書が滞納者に送達された時に生ずる。
art-68/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-68/par-2
The effect of the seizure under the preceding paragraph arises at the time the seizure document is served on the delinquent taxpayer.
machine translation, not official
**第三項** 税務署長は、不動産を差し押えたときは、差押の登記を関係機関に嘱託しなければならない。
art-68/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-68/par-3
When the district director has seized real property, the district director must commission the relevant authority to register the seizure.
machine translation, not official
**第四項** 前項の差押の登記が差押書の送達前にされた場合には、第二項の規定にかかわらず、その差押の登記がされた時に差押の効力が生ずる。
art-68/par-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-68/par-4
If the registration of the seizure under the preceding paragraph is made before the service of the seizure document, the effect of the seizure arises at the time the registration of the seizure is made, notwithstanding the provisions of paragraph (2).
machine translation, not official
**第五項** 鉱業権の差押の効力は、第二項及び前項の規定にかかわらず、差押の登録がされた時に生ずる。
art-68/par-5 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-68/par-5
The effect of the seizure of a mining right arises at the time the registration of the seizure is made, notwithstanding the provisions of paragraph (2) and the preceding paragraph.
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### 第六十九条（差押不動産の使用収益） — Use and Profit of Seized Real Property
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art-69 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-69
**第一項** 滞納者は、差し押えられた不動産につき、通常の用法に従い、使用又は収益をすることができる。ただし、税務署長は、不動産の価値が著しく減耗する行為がされると認められるときに限り、その使用又は収益を制限することができる。
art-69/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-69/par-1
A delinquent taxpayer may use or profit from seized real property in accordance with its ordinary use; provided, however, that the district director may restrict that use or profit only where it is found that an act that would significantly diminish the value of the real property is to be committed.
machine translation, not official
**第二項** 前項の規定は、差し押えられた不動産につき使用又は収益をする権利を有する第三者について準用する。
art-69/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-69/par-2
The provisions of the preceding paragraph apply mutatis mutandis to a third party who has the right to use or profit from the seized real property.
machine translation, not official
### 第七十条（船舶又は航空機の差押え） — Seizure of Ships or Aircraft
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art-70 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-70
**第一項** 登記される船舶（以下「船舶」という。）又は航空法（昭和二十七年法律第二百三十一号）の規定により登録を受けた飛行機若しくは回転翼航空機（以下「航空機」という。）の差押えについては、第六十八条第一項から第四項まで（不動産の差押えの手続及び効力発生時期）の規定を準用する。
art-70/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-70/par-1
The provisions of Article 68, paragraphs (1) through (4) (Procedures for Seizure of Real Property and Time of Taking Effect) apply mutatis mutandis to the seizure of a registered ship or an airplane or rotorcraft registered under the provisions of the Civil Aeronautics Act (Act No. 231 of 1952) (the former hereinafter referred to as a "ship" and the latter as "aircraft").
machine translation, not official
**第二項** 税務署長は、滞納処分のため必要があるときは、船舶又は航空機を一時停泊させることができる。ただし、航行中の船舶又は航空機については、この限りでない。
art-70/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-70/par-2
When necessary for a delinquent tax collection procedure, the district director may order a ship or aircraft to be temporarily anchored; provided, however, that this does not apply to a ship or aircraft that is under way.
machine translation, not official
**第三項** 徴収職員は、滞納処分のため必要があるときは、船舶又は航空機の監守及び保存のため必要な処分をすることができる。
art-70/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-70/par-3
When necessary for a delinquent tax collection procedure, a collection official may take the necessary measures for the custody and preservation of a ship or aircraft.
machine translation, not official
**第四項** 前項の処分が差押書の送達前にされた場合には、第一項において準用する第六十八条第二項の規定にかかわらず、その処分をした時に差押えの効力が生ずる。
art-70/par-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-70/par-4
If the measures under the preceding paragraph are taken before the service of the seizure document, the effect of the seizure arises at the time the measures are taken, notwithstanding the provisions of Article 68, paragraph (2) as applied mutatis mutandis in paragraph (1).
machine translation, not official
**第五項** 税務署長は、停泊中の船舶若しくは航空機を差し押さえた場合又は第二項の規定により船舶若しくは航空機を停泊させた場合において、営業上の必要その他相当の理由があるときは、滞納者並びにこれらにつき交付要求をした者及び抵当権その他の権利を有する者の申立てにより、航行を許可することができる。
art-70/par-5 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-70/par-5
Where the district director has seized a ship or aircraft that is anchored, or has caused a ship or aircraft to be anchored under the provisions of paragraph (2), and there are business necessity or other reasonable grounds, the district director may permit it to proceed, upon application by the delinquent taxpayer, a person who has made a request for share distribution with respect to it, or a person who holds a mortgage or other right over it.
machine translation, not official
### 第七十一条（自動車、建設機械又は小型船舶の差押え） — Seizure of Motor Vehicles, Construction Machinery or Small Vessels
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art-71 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-71
**第一項** 道路運送車両法（昭和二十六年法律第百八十五号）の規定により登録を受けた自動車（以下「自動車」という。）、建設機械抵当法（昭和二十九年法律第九十七号）の規定により登記を受けた建設機械（以下「建設機械」という。）又は小型船舶の登録等に関する法律（平成十三年法律第百二号）の規定により登録を受けた小型船舶（以下「小型船舶」という。）の差押えについては、第六十八条第一項から第四項まで（不動産の差押えの手続及び効力発生時期）の規定を準用する。
art-71/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-71/par-1
The provisions of Article 68, paragraphs (1) through (4) (Procedures for Seizure of Real Property and Time of Taking Effect) apply mutatis mutandis to the seizure of a motor vehicle registered under the provisions of the Road Transport Vehicle Act (Act No. 185 of 1951) (hereinafter referred to as a "motor vehicle"), construction machinery registered under the provisions of the Construction Machinery Hypothecation Act (Act No. 97 of 1954) (hereinafter referred to as "construction machinery"), or a small vessel registered under the provisions of the Act on Registration, etc. of Small-Sized Vessels (Act No. 102 of 2001) (hereinafter referred to as a "small vessel").
machine translation, not official
**第二項** 前条第三項及び第四項の規定は、自動車、建設機械又は小型船舶の差押えについて準用する。
art-71/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-71/par-2
The provisions of paragraphs (3) and (4) of the preceding Article apply mutatis mutandis to the seizure of motor vehicles, construction machinery or small vessels.
machine translation, not official
**第三項** 税務署長は、自動車、建設機械又は小型船舶を差し押さえた場合には、滞納者に対し、これらの引渡しを命じ、徴収職員にこれらの占有をさせることができる。
art-71/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-71/par-3
If the district director has seized a motor vehicle, construction machinery or a small vessel, the district director may order the delinquent taxpayer to deliver it and have a collection official take possession of it.
machine translation, not official
**第四項** 第五十六条第一項（動産等の差押手続）、第五十八条（第三者が占有する動産等の差押手続）及び第五十九条（引渡命令を受けた第三者等の権利の保護）の規定は、前項の規定により徴収職員に自動車、建設機械又は小型船舶を占有させる場合について準用する。
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
The provisions of Article 56, paragraph (1) (Procedures for Seizure of Movables, etc.), Article 58 (Procedures for Seizure of Movables, etc. in the Possession of a Third Party) and Article 59 (Protection of the Rights of Third Parties, etc. Who Have Received an Order for Delivery) apply mutatis mutandis where a collection official is made to take possession of a motor vehicle, construction machinery or a small vessel under the provisions of the preceding paragraph.
machine translation, not official
**第五項** 徴収職員は、第三項の規定により占有する自動車、建設機械又は小型船舶を滞納者又はこれらを占有する第三者に保管させることができる。この場合においては、封印その他の公示方法によりその自動車、建設機械又は小型船舶が徴収職員の占有に係る旨を明らかにしなければならないものとし、また、次項の規定により自動車の運行、建設機械の使用又は小型船舶の航行を許可する場合を除き、これらの運行、使用又は航行をさせないための適当な措置を講じなければならない。
art-71/par-5 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-71/par-5
A collection official may have a motor vehicle, construction machinery or a small vessel of which the official has taken possession under the provisions of paragraph (3) kept in custody by the delinquent taxpayer or by a third party in possession of it. In this case, the collection official must make clear, by sealing or other means of public notice, that the motor vehicle, construction machinery or small vessel is in the possession of the collection official, and, except where the operation of the motor vehicle, the use of the construction machinery or the navigation of the small vessel is permitted under the provisions of the following paragraph, must take appropriate measures to prevent their operation, use or navigation.
machine translation, not official
**第六項** 徴収職員は、第三項又は前項の規定により占有し、又は保管させた自動車、建設機械又は小型船舶につき営業上の必要その他相当の理由があるときは、滞納者並びにこれらにつき交付要求をした者及び抵当権その他の権利を有する者の申立てにより、その運行、使用又は航行を許可することができる。
art-71/par-6 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-71/par-6
Where there is a business necessity or other reasonable grounds regarding a motor vehicle, construction machinery or small vessel of which a collection official has taken possession, or which the official has had kept in custody, under the provisions of paragraph (3) or the preceding paragraph, the collection official may permit its operation, use or navigation upon the application of the delinquent taxpayer and of the persons who have made a request for share distribution with respect to it and the persons who hold a mortgage or other right over it.
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## 第五款 無体財産権等の差押 — Subsection 5 Seizure of Incorporeal Property, etc.
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ch-5/sec-1/subsec-5 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#ch-5/sec-1/subsec-5
### 第七十二条（特許権等の差押えの手続及び効力発生時期） — Procedures for Seizure of Patent Rights, etc. and Time of Taking Effect
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art-72 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-72
**第一項** 前三款の規定の適用を受けない財産（以下「無体財産権等」という。）のうち特許権、著作権その他第三債務者等がない財産（当該財産に係る権利（権利の移転について登記を要するものを除く。）であつて電子情報処理組織を用いて移転するもの（以下「特定電子移転財産権」という。）を除く。）の差押えは、滞納者に対する差押書の送達により行う。
art-72/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-72/par-1
Of the property not subject to the provisions of the preceding three Subsections (hereinafter referred to as "incorporeal property, etc."), the seizure of patent rights, copyrights and other property for which there is no third-party debtor, etc. (excluding rights pertaining to that property (excluding those for which registration is required for the transfer of the right) that are transferred using an electronic data processing system (hereinafter referred to as "specified electronically transferred property rights")) is effected by serving a seizure document on the delinquent taxpayer.
machine translation, not official
**第二項** 前項の差押えの効力は、その差押書が滞納者に送達された時に生ずる。
art-72/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-72/par-2
The effect of the seizure under the preceding paragraph arises at the time the seizure document is served on the delinquent taxpayer.
machine translation, not official
**第三項** 税務署長は、無体財産権等でその権利の移転につき登記を要するものを差し押さえたときは、差押えの登記を関係機関に嘱託しなければならない。
art-72/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-72/par-3
When the district director has seized incorporeal property, etc. for which registration is required for the transfer of the right, the district director must commission the relevant authority to register the seizure.
machine translation, not official
**第四項** 前項の差押えの登記が差押書の送達前にされた場合には、第二項の規定にかかわらず、その差押えの登記がされた時に差押えの効力が生ずる。
art-72/par-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-72/par-4
If the registration of the seizure under the preceding paragraph is made before the service of the seizure document, the effect of the seizure arises at the time the registration of the seizure is made, notwithstanding the provisions of paragraph (2).
machine translation, not official
**第五項** 特許権、実用新案権その他の権利でその処分の制限につき登記をしなければ効力が生じないものとされているものの差押えの効力は、第二項及び前項の規定にかかわらず、差押えの登記がされた時に生ずる。
art-72/par-5 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-72/par-5
The effect of the seizure of a patent right, utility model right or other right for which a restriction on its disposition does not take effect unless it is registered arises at the time the registration of the seizure is made, notwithstanding the provisions of paragraph (2) and the preceding paragraph.
machine translation, not official
### 第七十二条の二（特定電子移転財産権の差押えの手続及び効力発生時期） — Procedures for Seizure of Specified Electronically Transferred Property Rights and Time of Taking Effect
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art-72-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-72-2
**第一項** 特定電子移転財産権の差押えは、特定電子移転財産権を徴収職員の管理に移す方法により行う。ただし、当該方法によることが困難であるときは、特定電子移転財産権の権利者（名義人が異なる場合は、名義人を含む。）であつてこれを他の者の管理に移すことができるものに命じて、特定電子移転財産権を徴収職員の管理に移させる方法により行うことができる。
art-72-2/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-72-2/par-1
The seizure of specified electronically transferred property rights is effected by transferring the specified electronically transferred property rights to the control of a collection official; provided, however, that where it is difficult to proceed by that method, it may be effected by ordering a right holder of the specified electronically transferred property rights (including the person in whose name they stand, where that person is different) who is able to transfer them to the control of another person to transfer the specified electronically transferred property rights to the control of a collection official.
machine translation, not official
**第二項** 前項の差押えの効力は、同項本文の規定により特定電子移転財産権が徴収職員の管理に移され、又は同項ただし書の規定による命令の告知がされた時に生ずる。
art-72-2/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-72-2/par-2
The effect of the seizure under the preceding paragraph arises at the time when the specified electronically transferred property rights are transferred to the control of a collection official pursuant to the main clause of that paragraph, or when notice of the order under the proviso to that paragraph is given.
machine translation, not official
### 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） — Procedures for Seizure of Telephone Subscription Rights, etc. and Time of Taking Effect
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art-73 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73
**第一項** 無体財産権等のうち電話加入権、合名会社の社員の持分その他第三債務者等がある財産（社債、株式等の振替に関する法律（平成十三年法律第七十五号）第二条第一項（定義）に規定する社債等のうちその権利の帰属が振替口座簿の記載又は記録により定まるものとされるもの（次条において「振替社債等」という。）を除く。）の差押えは、第三債務者等に対する差押通知書の送達により行う。
art-73/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73/par-1
The seizure of telephone subscription rights, the equity interest of a member of a general partnership company, and other property for which there is a third-party debtor, etc., among incorporeal property, etc. (excluding corporate bonds, etc. prescribed in Article 2, paragraph (1) (Definitions) of the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001) the attribution of rights to which is determined by entries or records in the transfer account book (referred to as "book-entry corporate bonds, etc." in the following Article)) is effected by serving a written notice of seizure on the third-party debtor, etc.
machine translation, not official
**第二項** 前項の差押えの効力は、その差押通知書が第三債務者等に送達された時に生ずる。
art-73/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73/par-2
The effect of the seizure under the preceding paragraph arises at the time the written notice of seizure is served on the third-party debtor, etc.
machine translation, not official
**第三項** 第七十二条第三項及び第四項（特許権等の差押えの手続及び効力発生時期）の規定は、第一項に規定する財産でその権利の移転につき登記を要するもの（次項に規定するものを除く。）の差押えについて準用する。この場合において、同条第四項中「差押書」とあるのは、「差押通知書」と読み替えるものとする。
art-73/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73/par-3
The provisions of Article 72, paragraphs (3) and (4) (Procedures for Seizure of Patent Rights, etc. and Time of Taking Effect) apply mutatis mutandis to the seizure of property prescribed in paragraph (1) for which registration is required for the transfer of the right (excluding that prescribed in the following paragraph). In this case, the term "seizure document" in paragraph (4) of that Article is deemed to be replaced with "written notice of seizure".
machine translation, not official
**第四項** 第七十二条第五項の規定は、特許権についての専用実施権その他の権利でその処分の制限につき登記をしなければ効力が生じないものとされているものの差押えについて準用する。
art-73/par-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73/par-4
The provisions of Article 72, paragraph (5) apply mutatis mutandis to the seizure of an exclusive license on a patent right, or any other right, for which a restriction on its disposition does not take effect unless it is registered.
machine translation, not official
**第五項** 第六十五条（債権証書の取上げ）及び第六十七条（差し押さえた債権の取立て）の規定は、第一項に規定する財産について準用する。
art-73/par-5 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73/par-5
The provisions of Article 65 (Taking Up of Instruments Evidencing a Claim) and Article 67 (Collection of Seized Claims) apply mutatis mutandis to the property prescribed in paragraph (1).
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### 第七十三条の二（振替社債等の差押えの手続及び効力発生時期） — Procedures for Seizure of Book-Entry Corporate Bonds, etc. and Time of Taking Effect
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art-73-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73-2
**第一項** 振替社債等の差押えは、振替社債等の発行者（以下この項及び次項において「発行者」という。）及び滞納者がその口座の開設を受けている社債、株式等の振替に関する法律第二条第五項（定義）に規定する振替機関等（滞納者が次の各号に掲げる請求をし、当該各号に定める買取口座に当該請求に係る振替社債等についての記載又は記録がされている場合であつて、当該請求に係る振替社債等を差し押さえるときは、発行者が当該買取口座の開設を受けている当該振替機関等。以下この条において「振替機関等」という。）に対する差押通知書の送達により行う。
art-73-2/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73-2/par-1
The seizure of book-entry corporate bonds, etc. is effected by serving a written notice of seizure on the issuer of the book-entry corporate bonds, etc. (hereinafter in this paragraph and the following paragraph referred to as the "issuer") and the book-entry transfer institution, etc. prescribed in Article 2, paragraph (5) (Definitions) of the Act on Book-Entry Transfer of Corporate Bonds and Shares with which the delinquent taxpayer has had an account opened (where the delinquent taxpayer has made a demand set out in one of the following items and the book-entry corporate bonds, etc. relating to that demand are entered or recorded in the purchase account specified in that item, and the book-entry corporate bonds, etc. relating to that demand are to be seized, the book-entry transfer institution, etc. with which the issuer has had that purchase account opened; hereinafter referred to as the "book-entry transfer institution, etc." in this Article).
machine translation, not official
**一** 社債、株式等の振替に関する法律第百五十五条第一項（株式買取請求に関する会社法の特例）（社債、株式等の振替に関する法律第二百二十八条第一項（投資口に関する株式に係る規定の準用）及び第二百三十九条第一項（優先出資に関する株式に係る規定の準用）において読み替えて準用する場合を含む。以下この号において同じ。）に規定する株式買取請求、投資口買取請求又は優先出資買取請求 同法第百五十五条第一項に規定する買取口座
art-73-2/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73-2/par-1/item-1
an exercise of appraisal rights, exercise of appraisal rights on investment units or exercise of appraisal rights on preferred equity investments prescribed in Article 155, paragraph (1) (Special Provisions of the Companies Act on Exercise of Appraisal Rights) of the Act on Book-Entry Transfer of Corporate Bonds and Shares (including where applied mutatis mutandis with the terms replaced under Article 228, paragraph (1) (Application Mutatis Mutandis of Provisions on Shares to Investment Units) and Article 239, paragraph (1) (Application Mutatis Mutandis of Provisions on Shares to Preferred Equity) of the Act on Book-Entry Transfer of Corporate Bonds and Shares; the same applies hereinafter in this item): the purchase account prescribed in Article 155, paragraph (1) of that Act;
machine translation, not official
**二** 社債、株式等の振替に関する法律第百八十三条第一項（新株予約権買取請求に関する会社法の特例）（社債、株式等の振替に関する法律第二百四十七条の三第一項（新投資口予約権に関する新株予約権に係る規定の準用）において読み替えて準用する場合を含む。以下この号において同じ。）に規定する新株予約権買取請求又は新投資口予約権買取請求 同法第百八十三条第一項に規定する買取口座
art-73-2/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73-2/par-1/item-2
an exercise of appraisal rights on share options or exercise of appraisal rights on new investment unit options prescribed in Article 183, paragraph (1) (Special Provisions of the Companies Act on Exercise of Appraisal Rights on Share Options) of the Act on Book-Entry Transfer of Corporate Bonds and Shares (including where applied mutatis mutandis with the terms replaced under Article 247-3, paragraph (1) (Application Mutatis Mutandis of Provisions on Share Options to New Investment Unit Options) of the Act on Book-Entry Transfer of Corporate Bonds and Shares; the same applies hereinafter in this item): the purchase account prescribed in Article 183, paragraph (1) of that Act;
machine translation, not official
**三** 社債、株式等の振替に関する法律第二百十五条第一項（新株予約権付社債買取請求に関する会社法の特例）に規定する新株予約権付社債買取請求 同項に規定する買取口座
art-73-2/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73-2/par-1/item-3
an exercise of appraisal rights on bonds with share options prescribed in Article 215, paragraph (1) (Special Provisions of the Companies Act on Exercise of Appraisal Rights on Bonds with Share Options) of the Act on Book-Entry Transfer of Corporate Bonds and Shares: the purchase account prescribed in that paragraph;
machine translation, not official
**四** 社債、株式等の振替に関する法律第二百五十九条第一項（金融機関の合併における株式買取請求に関する合併転換法の特例等）に規定する株式買取請求 同項に規定する買取口座
art-73-2/par-1/item-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73-2/par-1/item-4
an exercise of appraisal rights prescribed in Article 259, paragraph (1) (Special Provisions of the Merger and Conversion Act on Exercise of Appraisal Rights in a Merger of Financial Institutions, etc.) of the Act on Book-Entry Transfer of Corporate Bonds and Shares: the purchase account prescribed in that paragraph;
machine translation, not official
**五** 社債、株式等の振替に関する法律第二百六十条第一項（金融機関の合併における新株予約権買取請求に関する合併転換法の特例等）に規定する新株予約権買取請求 同項に規定する買取口座
art-73-2/par-1/item-5 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73-2/par-1/item-5
an exercise of appraisal rights on share options prescribed in Article 260, paragraph (1) (Special Provisions of the Merger and Conversion Act on Exercise of Appraisal Rights on Share Options in a Merger of Financial Institutions, etc.) of the Act on Book-Entry Transfer of Corporate Bonds and Shares: the purchase account prescribed in that paragraph;
machine translation, not official
**六** 社債、株式等の振替に関する法律第二百六十六条第一項（保険会社の合併における株式買取請求に関する保険業法の特例等）に規定する株式買取請求 同項に規定する買取口座
art-73-2/par-1/item-6 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73-2/par-1/item-6
an exercise of appraisal rights prescribed in Article 266, paragraph (1) (Special Provisions of the Insurance Business Act on Exercise of Appraisal Rights in a Merger of Insurance Companies, etc.) of the Act on Book-Entry Transfer of Corporate Bonds and Shares: the purchase account prescribed in that paragraph;
machine translation, not official
**七** 社債、株式等の振替に関する法律第二百六十七条第一項（保険会社の合併における新株予約権買取請求に関する保険業法の特例等）に規定する新株予約権買取請求 同項に規定する買取口座
art-73-2/par-1/item-7 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73-2/par-1/item-7
an exercise of appraisal rights on share options prescribed in Article 267, paragraph (1) (Special Provisions of the Insurance Business Act on Exercise of Appraisal Rights on Share Options in a Merger of Insurance Companies, etc.) of the Act on Book-Entry Transfer of Corporate Bonds and Shares: the purchase account prescribed in that paragraph;
machine translation, not official
**八** 社債、株式等の振替に関する法律第二百七十三条第一項（金融商品取引所の合併における株式買取請求に関する金融商品取引法の特例等）に規定する株式買取請求 同項に規定する買取口座
art-73-2/par-1/item-8 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73-2/par-1/item-8
an exercise of appraisal rights prescribed in Article 273, paragraph (1) (Special Provisions of the Financial Instruments and Exchange Act on Exercise of Appraisal Rights in a Merger of Financial Instruments Exchanges, etc.) of the Act on Book-Entry Transfer of Corporate Bonds and Shares: the purchase account prescribed in that paragraph;
machine translation, not official
**九** 社債、株式等の振替に関する法律第二百七十四条第一項（金融商品取引所の合併における新株予約権買取請求に関する金融商品取引法の特例等）に規定する新株予約権買取請求 同項に規定する買取口座
art-73-2/par-1/item-9 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73-2/par-1/item-9
an exercise of appraisal rights on share options prescribed in Article 274, paragraph (1) (Special Provisions of the Financial Instruments and Exchange Act on Exercise of Appraisal Rights on Share Options in a Merger of Financial Instruments Exchanges, etc.) of the Act on Book-Entry Transfer of Corporate Bonds and Shares: the purchase account prescribed in that paragraph.
machine translation, not official
**第二項** 徴収職員は、振替社債等を差し押さえるときは、発行者に対しその履行を、振替機関等に対し振替社債等の振替又は抹消を、滞納者に対し振替社債等の取立てその他の処分又は振替若しくは抹消の申請を禁じなければならない。
art-73-2/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73-2/par-2
When seizing book-entry corporate bonds, etc., a collection official must prohibit the issuer from performing its obligations with respect to them, the book-entry transfer institution, etc. from transferring or deleting them, and the delinquent taxpayer from collecting or otherwise disposing of them or from applying for their transfer or deletion.
machine translation, not official
**第三項** 第一項の差押えの効力は、その差押通知書が振替機関等に送達された時に生ずる。
art-73-2/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73-2/par-3
The seizure under paragraph (1) takes effect when the written notice of seizure is served on the book-entry transfer institution, etc.
machine translation, not official
**第四項** 第六十七条（差し押さえた債権の取立て）の規定は、振替社債等について準用する。
art-73-2/par-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73-2/par-4
The provisions of Article 67 (Collection of Seized Claims) apply mutatis mutandis to book-entry corporate bonds, etc.
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### 第七十四条（差し押さえた持分の払戻しの請求） — Request for Refund of Seized Equity Interests
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art-74 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-74
**第一項** 税務署長は、中小企業等協同組合法に基づく企業組合、信用金庫その他の法人で組合員、会員その他の持分を有する構成員が任意に（脱退につき予告その他一定の手続を要する場合には、これをした後任意に）脱退することができるもの（合名会社、合資会社及び合同会社を除く。以下この条において「組合等」という。）の組合員、会員その他の構成員である滞納者の持分を差し押さえた場合において、当該持分につき次に掲げる理由があり、かつ、その持分以外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は、その組合等に対し、その持分の一部の払戻し（組合等による譲受けが認められている持分については、譲受け）を請求することができる。
art-74/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-74/par-1
If the district director has seized the equity interest of a delinquent taxpayer who is a member or other constituent of a corporation, such as an enterprise cooperative under the Small and Medium-Sized Enterprise Cooperatives Act or a shinkin bank, in which a constituent holding an equity interest, such as a member, may withdraw voluntarily (where prior notice or other fixed procedures are required for withdrawal, voluntarily after completing them) (excluding general partnership companies, limited partnership companies, and limited liability companies; hereinafter referred to as a "cooperative, etc." in this Article), and there is a ground set out below with respect to that equity interest, and it is found that, even if delinquent tax collection procedures are executed on property other than that equity interest, the national tax to be collected would still be insufficient, the district director may request the cooperative, etc. to refund part of that equity interest (or, for an equity interest the transfer of which to the cooperative, etc. is permitted, to take it over).
machine translation, not official
**一** その持分を再度換価に付してもなお買受人がないこと。
art-74/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-74/par-1/item-1
that, even when the equity interest is put up for realization again, there is still no purchaser; or
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**二** その持分の譲渡につき法律又は定款に制限があるため、譲渡することができないこと。
art-74/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-74/par-1/item-2
that, because an Act or the articles of incorporation restrict the transfer of the equity interest, it cannot be transferred.
machine translation, not official
**第二項** 前項に規定する請求は、三十日（組合等からの脱退につき、法律又は定款の定めにより、これと異なる一定期間前に組合等に予告することを必要とするものにあつては、その期間）前に組合等にその予告をした後でなければ、行うことができない。
art-74/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-74/par-2
The request prescribed in the preceding paragraph may be made only after prior notice has been given to the cooperative, etc. 30 days in advance (or, for withdrawal from a cooperative, etc. that requires, under the provisions of an Act or the articles of incorporation, prior notice to the cooperative, etc. a fixed period in advance that differs from this, that period).
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## 第六款 差押禁止財産 — Subsection 6 Property Exempt from Seizure
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ch-5/sec-1/subsec-6 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#ch-5/sec-1/subsec-6
### 第七十五条（一般の差押禁止財産） — General Property Exempt from Seizure
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art-75 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-75
**第一項** 次に掲げる財産は、差し押えることができない。
art-75/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-75/par-1
The following property may not be seized:
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**一** 滞納者及びその者と生計を一にする配偶者（届出をしていないが、事実上婚姻関係にある者を含む。）その他の親族（以下「生計を一にする親族」という。）の生活に欠くことができない衣服、寝具、家具、台所用具、畳及び建具
art-75/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-75/par-1/item-1
clothing, bedding, furniture, kitchen utensils, tatami mats, and fittings that are indispensable for the livelihood of the delinquent taxpayer and the spouse sharing the same livelihood with that person (including a person who has not filed a notification of marriage but is in a de facto marital relationship) and other relatives sharing the same livelihood with that person (hereinafter referred to as "relatives sharing the same livelihood");
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**二** 滞納者及びその者と生計を一にする親族の生活に必要な三月間の食料及び燃料
art-75/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-75/par-1/item-2
food and fuel necessary for three months for the livelihood of the delinquent taxpayer and the relatives sharing the same livelihood with that person;
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**三** 主として自己の労力により農業を営む者の農業に欠くことができない器具、肥料、労役の用に供する家畜及びその飼料並びに次の収穫まで農業を続行するために欠くことができない種子その他これに類する農産物
art-75/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-75/par-1/item-3
equipment, fertilizers, work animals or their feed that are indispensable for agriculture as well as seeds or any similar agricultural products that are indispensable for continuing agriculture until the next harvest conducted by a person who works in agriculture mainly on their own;
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**四** 主として自己の労力により漁業を営む者の水産物の採捕又は養殖に欠くことができない漁網その他の漁具、えさ及び稚魚その他これに類する水産物
art-75/par-1/item-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-75/par-1/item-4
fishing nets or any other fishing tackle, bait or juvenile fish or other similar marine products that are indispensable for catching or farming marine products by a person who works in the fishing industry mainly on their own;
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**五** 技術者、職人、労務者その他の主として自己の知的又は肉体的な労働により職業又は営業に従事する者（前二号に規定する者を除く。）のその業務に欠くことができない器具その他の物（商品を除く。）
art-75/par-1/item-5 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-75/par-1/item-5
equipment or any other objects (excluding merchandise) that are indispensable for the work of a technician, an artisan, a laborer or any other person who works in an occupation or business mainly by their own intellectual or physical labor (excluding those prescribed in the preceding two items);
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**六** 実印その他の印で職業又は生活に欠くことができないもの
art-75/par-1/item-6 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-75/par-1/item-6
a registered seal or any other seal that is indispensable for an occupation or daily living;
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**七** 仏像、位牌その他礼拝又は祭祀に直接供するため欠くことができない物
art-75/par-1/item-7 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-75/par-1/item-7
a Buddhist statue, a memorial tablet or other object that is indispensable for direct use in religious service or worship;
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**八** 滞納者に必要な系譜、日記及びこれに類する書類
art-75/par-1/item-8 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-75/par-1/item-8
genealogical records, diaries, and similar documents necessary for the delinquent taxpayer;
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**九** 滞納者又はその親族が受けた勲章その他名誉の章票
art-75/par-1/item-9 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-75/par-1/item-9
decorations and other badges of honor received by the delinquent taxpayer or their relatives;
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**十** 滞納者又はその者と生計を一にする親族の学習に必要な書籍及び器具
art-75/par-1/item-10 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-75/par-1/item-10
books and equipment necessary for the study of the delinquent taxpayer or the relatives sharing the same livelihood with that person;
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**十一** 発明又は著作に係るもので、まだ公表していないもの
art-75/par-1/item-11 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-75/par-1/item-11
inventions or works that have not yet been made public;
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**十二** 滞納者又はその者と生計を一にする親族に必要な義手、義足その他の身体の補足に供する物
art-75/par-1/item-12 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-75/par-1/item-12
artificial hands, artificial legs, and other objects used to supplement the body that are necessary for the delinquent taxpayer or the relatives sharing the same livelihood with that person;
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**十三** 建物その他の工作物について、災害の防止又は保安のため法令の規定により設備しなければならない消防用の機械又は器具、避難器具その他の備品
art-75/par-1/item-13 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-75/par-1/item-13
fire fighting machinery or equipment, evacuation equipment or any other supplies that are required to be put in place in a building or any other structure pursuant to the provisions of laws and regulations for disaster prevention or safety reasons.
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**第二項** 前項第一号（畳及び建具に係る部分に限る。）及び第十三号の規定は、これらの規定に規定する財産をその建物その他の工作物とともに差し押えるときは、適用しない。
art-75/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-75/par-2
The provisions of item (i) of the preceding paragraph (limited to the part pertaining to tatami mats and fittings) and item (xiii) of that paragraph do not apply when the property prescribed in those provisions is seized together with the building or other structure.
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### 第七十六条（給与の差押禁止） — Prohibition on Seizure of Salary
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art-76 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76
**第一項** 給料、賃金、俸給、歳費、退職年金及びこれらの性質を有する給与に係る債権（以下「給料等」という。）については、次に掲げる金額の合計額に達するまでの部分の金額は、差し押えることができない。この場合において、滞納者が同一の期間につき二以上の給料等の支払を受けるときは、その合計額につき、第四号又は第五号に掲げる金額に係る限度を計算するものとする。
art-76/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76/par-1
With respect to claims relating to salary, wages, stipend, annual allowances, retirement pensions, and remuneration of a similar nature (hereinafter referred to as "salary, etc."), the portion up to the total amount of the amounts set out in the following items may not be seized. In this case, if the delinquent taxpayer receives payment of two or more items of salary, etc. for the same period, the limit relating to the amount set out in item (iv) or item (v) is to be calculated on the total amount of them.
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**一** 所得税法第百八十三条（給与所得に係る源泉徴収義務）、第百九十条（年末調整）、第百九十二条（年末調整に係る不足額の徴収）又は第二百十二条（非居住者等の所得に係る源泉徴収義務）の規定によりその給料等につき徴収される所得税に相当する金額
art-76/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76/par-1/item-1
an amount equivalent to the income tax collected on that salary, etc. pursuant to the provisions of Article 183 (Obligation to Withhold Tax on Salary Income), Article 190 (Year-End Adjustment), Article 192 (Collection of Shortfall Relating to Year-End Adjustment), or Article 212 (Obligation to Withhold Tax on Income of Non-Residents, etc.) of the Income Tax Act;
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**二** 地方税法第三百二十一条の三（個人の市町村民税の特別徴収）その他の法令の規定によりその給料等につき特別徴収の方法によつて徴収される道府県民税及び市町村民税並びに森林環境税に相当する金額
art-76/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76/par-1/item-2
an amount equivalent to the prefectural inhabitant tax, the municipal inhabitant tax, and the forest environment tax collected on that salary, etc. by the method of special collection pursuant to the provisions of Article 321-3 (Special Collection of Individual Municipal Inhabitant Tax) of the Local Tax Act and other laws and regulations;
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**三** 健康保険法（大正十一年法律第七十号）第百六十七条第一項（報酬からの保険料の控除）その他の法令の規定によりその給料等から控除される社会保険料（所得税法第七十四条第二項（社会保険料控除）に規定する社会保険料をいう。）に相当する金額
art-76/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76/par-1/item-3
an amount equivalent to the social insurance premiums (meaning the social insurance premiums prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) of the Income Tax Act) deducted from that salary, etc. pursuant to the provisions of Article 167, paragraph (1) (Deduction of Premiums from Remuneration) of the Health Insurance Act (Act No. 70 of 1922) and other laws and regulations;
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**四** 滞納者（その者と生計を一にする親族を含む。）に対し、これらの者が所得を有しないものとして、生活保護法（昭和二十五年法律第百四十四号）第十二条（生活扶助）に規定する生活扶助の給付を行うこととした場合におけるその扶助の基準となる金額で給料等の支給の基礎となつた期間に応ずるものを勘案して政令で定める金額
art-76/par-1/item-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76/par-1/item-4
an amount specified by Cabinet Order, taking into consideration the amount, corresponding to the period on which the payment of the salary, etc. was based, that would serve as the standard for the assistance if livelihood assistance prescribed in Article 12 (Livelihood Assistance) of the Public Assistance Act (Act No. 144 of 1950) were to be provided to the delinquent taxpayer (including relatives sharing the same livelihood with that person) on the assumption that they have no income;
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**五** その給料等の金額から前各号に掲げる金額の合計額を控除した金額の百分の二十に相当する金額（その金額が前号に掲げる金額の二倍に相当する金額をこえるときは、当該金額）
art-76/par-1/item-5 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76/par-1/item-5
an amount equivalent to 20 percent of the amount remaining after deducting the total amount of the amounts set out in the preceding items from the amount of the salary, etc. (or, where that amount exceeds an amount equivalent to twice the amount set out in the preceding item, the amount equivalent to twice that amount).
machine translation, not official
**第二項** 給料等に基き支払を受けた金銭は、前項第四号及び第五号に掲げる金額の合計額に、その給料等の支給の基礎となつた期間の日数のうちに差押の日から次の支払日までの日数の占める割合を乗じて計算した金額を限度として、差し押えることができない。
art-76/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76/par-2
Money received on the basis of salary, etc. may not be seized up to the amount calculated by multiplying the total amount of the amounts set out in items (iv) and (v) of the preceding paragraph by the proportion that the number of days from the date of seizure to the next payment date bears to the number of days in the period that formed the basis for the payment of that salary, etc.
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**第三項** 賞与及びその性質を有する給与に係る債権については、その支払を受けるべき時における給料等とみなして、第一項の規定を適用する。この場合において、同項第四号又は第五号に掲げる金額に係る限度の計算については、その支給の基礎となつた期間が一月であるものとみなす。
art-76/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76/par-3
With respect to claims relating to bonuses and remuneration of a similar nature, paragraph (1) applies by deeming them to be salary, etc. at the time they are to be received. In this case, for the calculation of the limit relating to the amount set out in item (iv) or (v) of that paragraph, the period that formed the basis for their payment is deemed to be one month.
machine translation, not official
**第四項** 退職手当及びその性質を有する給与に係る債権（以下「退職手当等」という。）については、次に掲げる金額の合計額に達するまでの部分の金額は、差し押えることができない。
art-76/par-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76/par-4
With respect to claims relating to retirement allowances and remuneration of a similar nature (hereinafter referred to as "retirement allowance, etc."), the portion of the amount up to the total amount of the following amounts may not be seized:
machine translation, not official
**一** 所得税法第百九十九条（退職所得に係る源泉徴収義務）又は第二百十二条の規定によりその退職手当等につき徴収される所得税に相当する金額
art-76/par-4/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76/par-4/item-1
an amount equivalent to the income tax to be collected on the retirement allowance, etc. pursuant to the provisions of Article 199 (Obligation to Withhold Tax on Retirement Income) or Article 212 of the Income Tax Act;
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**二** 第一項第二号及び第三号中「給料等」とあるのを「退職手当等」として、これらの規定を適用して算定した金額
art-76/par-4/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76/par-4/item-2
the amount calculated by applying the provisions of items (ii) and (iii) of paragraph (1), with the term "salary, etc." in those provisions read as "retirement allowance, etc.";
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**三** 第一項第四号に掲げる金額で同号に規定する期間を一月として算定したものの三倍に相当する金額
art-76/par-4/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76/par-4/item-3
an amount equivalent to three times the amount set out in paragraph (1), item (iv), calculated by taking the period prescribed in that item as one month; and
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**四** 退職手当等の支給の基礎となつた期間が五年をこえる場合には、そのこえる年数一年につき前号に掲げる金額の百分の二十に相当する金額
art-76/par-4/item-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76/par-4/item-4
where the period that formed the basis for the payment of the retirement allowance, etc. exceeds five years, an amount equivalent to 20 percent of the amount set out in the preceding item for each year by which it exceeds five years.
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**第五項** 第一項、第二項及び前項の規定は、滞納者の承諾があるときは適用しない。
art-76/par-5 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76/par-5
The provisions of paragraphs (1) and (2) and the preceding paragraph do not apply where the delinquent taxpayer consents.
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### 第七十七条（社会保険制度に基づく給付の差押禁止） — Prohibition of Seizure of Benefits Under Social Insurance Systems
caption: machine translation, not official
art-77 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-77
**第一項** 社会保険制度に基づき支給される退職年金、老齢年金、普通恩給、休業手当金及びこれらの性質を有する給付（確定給付企業年金法（平成十三年法律第五十号）第三十八条第一項（老齢給付金の支給方法）の規定に基づいて支給される年金、確定拠出年金法（平成十三年法律第八十八号）第三十五条第一項（老齢給付金の支給方法）（同法第七十三条（企業型年金に係る規定の準用）において準用する場合を含む。）の規定に基づいて支給される年金その他政令で定める退職年金を含む。）に係る債権は給料等と、退職一時金、一時恩給及びこれらの性質を有する給付（確定給付企業年金法第三十八条第二項の規定に基づいて支給される一時金及び同法第四十二条（脱退一時金の支給方法）の規定に基づいて支給される脱退一時金、確定拠出年金法第三十五条第二項（同法第七十三条において準用する場合を含む。）の規定に基づいて支給される一時金その他政令で定める退職一時金を含む。）に係る債権は退職手当等とそれぞれみなして、前条の規定を適用する。
art-77/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-77/par-1
The provisions of the preceding Article apply by deeming claims relating to retirement pensions, old-age pensions, ordinary pensions, work absence allowances and benefits of a similar nature paid under social insurance systems (including pensions paid under the provisions of Article 38, paragraph (1) (Method of Payment of Old-Age Benefits) of the Defined-Benefit Corporate Pension Act (Act No. 50 of 2001), pensions paid under the provisions of Article 35, paragraph (1) (Method of Payment of Old-Age Benefits) of the Defined Contribution Pension Act (Act No. 88 of 2001) (including as applied mutatis mutandis in Article 73 (Application Mutatis Mutandis of Provisions on Corporate-Type Pension Plans) of that Act), and other retirement pensions specified by Cabinet Order) to be salary, etc., and claims relating to lump-sum retirement benefits, lump-sum pensions and benefits of a similar nature (including lump-sum payments paid under the provisions of Article 38, paragraph (2) of the Defined-Benefit Corporate Pension Act, lump-sum withdrawal benefits paid under the provisions of Article 42 (Method of Payment of Lump-Sum Withdrawal Benefits) of that Act, lump-sum payments paid under the provisions of Article 35, paragraph (2) of the Defined Contribution Pension Act (including as applied mutatis mutandis in Article 73 of that Act), and other lump-sum retirement benefits specified by Cabinet Order) to be retirement allowance, etc., respectively.
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**第二項** 前項に規定する社会保険制度とは、次に掲げる法律に基づく保険、共済又は恩給に関する制度その他政令で定めるこれらに類する制度をいう。
art-77/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-77/par-2
The social insurance systems prescribed in the preceding paragraph are systems relating to insurance, mutual aid or pensions based on the following Acts, and other similar systems specified by Cabinet Order:
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**一** 厚生年金保険法（昭和二十九年法律第百十五号）
art-77/par-2/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-77/par-2/item-1
Employees' Pension Insurance Act (Act No. 115 of 1954);
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**二** 船員保険法（昭和十四年法律第七十三号）
art-77/par-2/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-77/par-2/item-2
Mariners Insurance Act (Act No. 73 of 1939);
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**三** 国民年金法（昭和三十四年法律第百四十一号）
art-77/par-2/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-77/par-2/item-3
National Pension Act (Act No. 141 of 1959);
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**四** 恩給法（大正十二年法律第四十八号）（他の法律において準用する場合を含む。）
art-77/par-2/item-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-77/par-2/item-4
Public Officers Pension Act (Act No. 48 of 1923) (including as applied mutatis mutandis in other Acts);
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**五** 国家公務員共済組合法（昭和三十三年法律第百二十八号）
art-77/par-2/item-5 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-77/par-2/item-5
National Public Officers Mutual Aid Association Act (Act No. 128 of 1958);
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**六** 地方公務員等共済組合法（昭和三十七年法律第百五十二号）
art-77/par-2/item-6 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-77/par-2/item-6
Local Public Officers, etc. Mutual Aid Association Act (Act No. 152 of 1962);
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**七** 私立学校教職員共済法（昭和二十八年法律第二百四十五号）
art-77/par-2/item-7 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-77/par-2/item-7
Private School Personnel Mutual Aid Association Act (Act No. 245 of 1953).
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### 第七十八条（条件付差押禁止財産） — Property Conditionally Exempt from Seizure
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art-78 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-78
**第一項** 次に掲げる財産（第七十五条第一項第三号から第五号まで（農業等に欠くことができない財産）に掲げる財産を除く。）は、滞納者がその国税の全額を徴収することができる財産で、換価が困難でなく、かつ、第三者の権利の目的となつていないものを提供したときは、その選択により、差押をしないものとする。
art-78/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-78/par-1
The following property (excluding the property set out in Article 75, paragraph (1), items (iii) through (v) (Property Indispensable for Agriculture, etc.)) is not to be seized, at the delinquent taxpayer's election, where the delinquent taxpayer offers property from which the full amount of the national tax can be collected, which is not difficult to realize, and which is not the object of the right of a third party:
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**一** 農業に必要な機械、器具、家畜類、飼料、種子その他の農産物、肥料、農地及び採草放牧地
art-78/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-78/par-1/item-1
machinery, implements, livestock, feed, seeds and other agricultural products, fertilizers, farmland, and grassland for cutting and grazing necessary for agriculture;
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**二** 漁業に必要な漁網その他の漁具、えさ、稚魚その他の水産物及び漁船
art-78/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-78/par-1/item-2
fishing nets and other fishing gear, bait, fry and other marine products, and fishing boats necessary for fishery; and
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**三** 職業又は事業（前二号に規定する事業を除く。）の継続に必要な機械、器具その他の備品及び原材料その他たな卸をすべき資産
art-78/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-78/par-1/item-3
machinery, implements and other equipment, and raw materials and other assets subject to inventory, necessary for the continuation of a profession or business (excluding a business prescribed in the preceding two items).
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## 第七款 差押の解除 — Subsection 7 Release of Seizure
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ch-5/sec-1/subsec-7 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#ch-5/sec-1/subsec-7
### 第七十九条（差押えの解除の要件） — Requirements for Release of Seizure
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art-79 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-79
**第一項** 徴収職員は、次の各号のいずれかに該当するときは、差押えを解除しなければならない。
art-79/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-79/par-1
A collection official must release a seizure when any of the following applies:
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**一** 納付、充当、更正の取消しその他の理由により差押えに係る国税の全額が消滅したとき。
art-79/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-79/par-1/item-1
the entire amount of the national tax for which the seizure was made is extinguished through payment, appropriation, cancellation of a correction or any other reason; or
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**二** 差押財産の価額がその差押えに係る滞納処分費及び差押えに係る国税に先立つ他の国税、地方税その他の債権の合計額を超える見込みがなくなつたとき。
art-79/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-79/par-1/item-2
the value of the seized property is no longer expected to exceed the total amount of the expenses for the delinquent tax collection procedure relating to the seizure and the national taxes, local taxes and other claims that take priority over the national tax for which the seizure was made.
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**第二項** 徴収職員は、次の各号のいずれかに該当するときは、差押財産の全部又は一部について、その差押えを解除することができる。
art-79/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-79/par-2
A collection official may release the seizure of all or part of the seized property when any of the following applies:
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**一** 差押えに係る国税の一部の納付、充当、更正の一部の取消し、差押財産の値上りその他の理由により、その価額が差押えに係る国税及びこれに先立つ他の国税、地方税その他の債権の合計額を著しく超過すると認められるに至つたとき。
art-79/par-2/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-79/par-2/item-1
When, due to partial payment of the national tax for which the seizure was made, appropriation, partial cancellation of a correction, a rise in the value of the seized property, or any other reason, its value is found to significantly exceed the total amount of the national tax for which the seizure was made and the other national taxes, local taxes, and other claims that take priority over it;
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**二** 滞納者が他に差し押さえることができる適当な財産を提供した場合において、その財産を差し押さえたとき。
art-79/par-2/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-79/par-2/item-2
When the delinquent taxpayer has offered other appropriate property that can be seized, and that property has been seized; or
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**三** 差押財産について、三回公売に付しても入札又は競り売りに係る買受けの申込み（以下「入札等」という。）がなかつた場合において、その差押財産の形状、用途、法令による利用の規制その他の事情を考慮して、更に公売に付しても買受人がないと認められ、かつ、随意契約による売却の見込みがないと認められるとき。
art-79/par-2/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-79/par-2/item-3
When, in the case where there has been no application for purchase by bidding or auction (hereinafter referred to as a "bid, etc.") even after the seized property has been put up for public auction three times, it is found that there would be no purchaser even if it were put up for public auction again, and also that there is no prospect of sale by private contract, taking into consideration the shape and use of the seized property, restrictions on its use under laws and regulations, and other circumstances.
machine translation, not official
**四** 差押えに係る不動産が売却され、かつ、当該不動産の差押えの解除について滞納者から財務省令で定めるところにより申出があつた場合において、次のいずれにも該当するとき。
art-79/par-2/item-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-79/par-2/item-4
In the case where the real property subject to the seizure has been sold and the delinquent taxpayer has made an application for release of the seizure of that real property as provided by Ministry of Finance Order, when all of the following apply:
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**イ** 当該不動産の売却価額（当該売却価額が当該申出があつた時における当該不動産の時価に相当するものとして財務省令で定める価額を下回る場合にあつては、当該財務省令で定める価額）からその差押えに係る国税に先立つ他の国税、地方税その他の債権の合計額を控除した残額に相当する額（当該相当する額が当該差押えに係る国税の額を超える場合にあつては、当該差押えに係る国税の額）の国税の納付があつたとき。
art-79/par-2/item-4/sub-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-79/par-2/item-4/sub-1
Payment of national tax has been made in an amount equivalent to the remainder obtained by deducting the total amount of other national taxes, local taxes, and other claims that take priority over the national tax for which the seizure was made from the sale price of that real property (where that sale price is less than the price specified by Ministry of Finance Order as equivalent to the market value of that real property at the time of that application, that price specified by Ministry of Finance Order), or, where that equivalent amount exceeds the amount of the national tax for which the seizure was made, in the amount of the national tax for which the seizure was made; and
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**ロ** 国税の徴収上支障がないと認められるとき。
art-79/par-2/item-4/sub-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-79/par-2/item-4/sub-2
It is found that there is no hindrance to the collection of national tax.
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### 第八十条（差押えの解除の手続） — Procedures for Release of Seizure
caption: machine translation, not official
art-80 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-80
**第一項** 差押えの解除は、その旨を滞納者に通知することによつて行う。ただし、債権及び第三債務者等のある無体財産権等の差押えの解除は、その旨を第三債務者等に通知することによつて行う。
art-80/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-80/par-1
The release of a seizure is effected by notifying the delinquent taxpayer to that effect; provided, however, that the release of the seizure of claims and of incorporeal property, etc. for which there is a third-party debtor, etc. is effected by notifying the third-party debtor, etc. to that effect.
machine translation, not official
**第二項** 徴収職員は、次の各号に掲げる財産の差押えを解除したときは、当該各号に定める手続をしなければならない。ただし、第一号に規定する除去は、滞納者又はその財産を占有する第三者に行わせることができる。
art-80/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-80/par-2
When a collection official has released the seizure of property listed in the following items, the official must carry out the procedures prescribed in the relevant item; provided, however, that the removal prescribed in item (i) may be carried out by the delinquent taxpayer or by a third party in possession of the property.
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**一** 動産又は有価証券 その引渡し及び封印、公示書その他差押えを明白にするために用いた物の除去
art-80/par-2/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-80/par-2/item-1
Movables or securities: delivery thereof, and removal of seals, public notices, and other things used to make the seizure evident;
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**二** 債権又は第三債務者等がある無体財産権等 滞納者への通知
art-80/par-2/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-80/par-2/item-2
Claims or incorporeal property, etc. for which there is a third-party debtor, etc.: notice to the delinquent taxpayer.
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**三** 特定電子移転財産権 滞納者の管理に移すこと。
art-80/par-2/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-80/par-2/item-3
Specified electronically transferred property rights: transfer to the control of the delinquent taxpayer.
machine translation, not official
**第三項** 税務署長は、不動産その他差押えの登記をした財産の差押えを解除したときは、その登記の抹消を関係機関に嘱託しなければならない。
art-80/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-80/par-3
When the district director has released the seizure of real property or other property for which a registration of seizure has been made, the district director must commission the relevant authority to cancel that registration.
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**第四項** 第二項第一号の動産又は有価証券の引渡しは、滞納者に対し、次の各号に掲げる場合の区分に応じ、当該各号に定める場所において行わなければならない。ただし、差押えの時に滞納者以外の第三者が占有していたものについては、滞納者に対し引渡しをすべき旨の第三者の申出がない限り、その第三者に引き渡さなければならない。
art-80/par-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-80/par-4
The delivery of movables or securities under paragraph (2), item (i) must be made to the delinquent taxpayer, at the place prescribed in the relevant item according to the category of cases listed in the following items; provided, however, that property that was in the possession of a third party other than the delinquent taxpayer at the time of the seizure must be delivered to that third party, unless the third party makes an application that it be delivered to the delinquent taxpayer.
machine translation, not official
**一** 前条第一項各号又は同条第二項第一号の規定に該当する場合のうち、更正の取消しその他国の責めに帰すべき理由による場合 差押えの時に存在した場所
art-80/par-4/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-80/par-4/item-1
Among cases falling under any item of paragraph (1) of the preceding Article or under paragraph (2), item (i) of that Article, cases arising from cancellation of a correction or any other reason attributable to the national government: the place where the property existed at the time of the seizure;
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**二** その他の場合 差押えを解除した時に存在する場所
art-80/par-4/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-80/par-4/item-2
Other cases: the place where the property exists at the time the seizure is released.
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**第五項** 第二項第一号及び前項の規定は、債権又は自動車、建設機械若しくは小型船舶の差押えを解除した場合において、第六十五条（債権証書の取上げ）（第七十三条第五項（電話加入権等の差押えの手続及び効力発生時期）において準用する場合を含む。）の規定により取り上げた証書又は第七十一条第三項（自動車、建設機械又は小型船舶の差押え）の規定により徴収職員が占有した自動車、建設機械若しくは小型船舶があるときについて準用する。
art-80/par-5 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-80/par-5
The provisions of paragraph (2), item (i) and the preceding paragraph apply mutatis mutandis where the seizure of a claim, motor vehicle, construction machinery, or small vessel has been released and there is an instrument taken up pursuant to the provisions of Article 65 (Taking Up of Instruments Evidencing a Claim) (including as applied mutatis mutandis pursuant to Article 73, paragraph (5) (Procedures for Seizure of Telephone Subscription Rights, etc. and Time of Taking Effect)), or a motor vehicle, construction machinery, or small vessel of which a collection official took possession pursuant to the provisions of Article 71, paragraph (3) (Seizure of Motor Vehicles, Construction Machinery or Small Vessels).
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### 第八十一条（質権者等への差押解除の通知） — Notice of Release of Seizure to Pledgees, etc.
caption: machine translation, not official
art-81 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-81
**第一項** 税務署長は、差押を解除した場合において、第五十五条各号（質権者等に対する差押の通知）に掲げる者のうち知れている者及び交付要求をしている者があるときは、これらの者にその旨その他必要な事項を通知しなければならない。
art-81/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-81/par-1
When the district director has released a seizure, if there are any known persons among those listed in the items of Article 55 (Notice of Seizure to Pledgees, etc.) or any persons who have made a request for share distribution, the district director must notify them to that effect and of other necessary matters.
machine translation, not official
## 第二節 交付要求 — Section 2 Request for Share Distribution
heading: machine translation, not official
ch-5/sec-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#ch-5/sec-2
### 第八十二条（交付要求の手続） — Procedures for Request for Share Distribution
caption: machine translation, not official
art-82 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-82
**第一項** 滞納者の財産につき強制換価手続が行われた場合には、税務署長は、執行機関（破産法（平成十六年法律第七十五号）第百十四条第一号（租税等の請求権の届出）に掲げる請求権に係る国税の交付要求を行う場合には、その交付要求に係る破産事件を取り扱う裁判所。第八十四条第二項（交付要求の解除）において同じ。）に対し、滞納に係る国税につき、交付要求書により交付要求をしなければならない。
art-82/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-82/par-1
Where a compulsory liquidation procedure has been carried out with respect to the property of a delinquent taxpayer, the district director must make a request for share distribution for the national tax in arrears, by means of a written request for share distribution, to the enforcement agency (where making a request for share distribution for national tax relating to a claim listed in Article 114, item (i) of the Bankruptcy Act (Act No. 75 of 2004) (Notification of Claims for Taxes, etc.), the court handling the bankruptcy case relating to that request for share distribution; the same applies in Article 84, paragraph (2) (Release of Request for Share Distribution)).
machine translation, not official
**第二項** 税務署長は、交付要求をしたときは、その旨を滞納者に通知しなければならない。
art-82/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-82/par-2
When the district director has made a request for share distribution, the district director must notify the delinquent taxpayer to that effect.
machine translation, not official
**第三項** 第五十五条（質権者等に対する差押の通知）の規定は、交付要求をした場合について準用する。
art-82/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-82/par-3
The provisions of Article 55 (Notice of Seizure to Pledgees, etc.) apply mutatis mutandis where a request for share distribution has been made.
machine translation, not official
### 第八十三条（交付要求の制限） — Restrictions on Request for Share Distribution
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art-83 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-83
**第一項** 税務署長は、滞納者が他に換価の容易な財産で第三者の権利の目的となつていないものを有しており、かつ、その財産によりその国税の全額を徴収することができると認められるときは、交付要求をしないものとする。
art-83/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-83/par-1
The district director is not to make a request for share distribution where the delinquent taxpayer has other property that is easy to realize and is not the subject of the right of a third party, and it is found that the entire amount of the national tax can be collected from that property.
machine translation, not official
### 第八十四条（交付要求の解除） — Release of Request for Share Distribution
caption: machine translation, not official
art-84 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-84
**第一項** 税務署長は、納付、充当、更正の取消その他の理由により交付要求に係る国税が消滅したときは、その交付要求を解除しなければならない。
art-84/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-84/par-1
When the national tax relating to a request for share distribution has been extinguished by payment, appropriation, cancellation of a correction, or any other reason, the district director must release the request for share distribution.
machine translation, not official
**第二項** 交付要求の解除は、その旨をその交付要求に係る執行機関に通知することによつて行う。
art-84/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-84/par-2
The release of a request for share distribution is effected by notifying the enforcement agency relating to that request for share distribution to that effect.
machine translation, not official
**第三項** 第五十五条（質権者等に対する差押の通知）及び第八十二条第二項（交付要求の通知）の規定は、交付要求を解除した場合について準用する。
art-84/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-84/par-3
The provisions of Article 55 (Notice of Seizure to Pledgees, etc.) and Article 82, paragraph (2) (Notice of Request for Share Distribution) apply mutatis mutandis where a request for share distribution has been released.
machine translation, not official
### 第八十五条（交付要求の解除の請求） — Demand for Release of Request for Share Distribution
caption: machine translation, not official
art-85 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-85
**第一項** 強制換価手続により配当を受けることができる債権者は、交付要求があつたときは、税務署長に対し、次の各号のいずれにも該当することを理由として、その交付要求を解除すべきことを請求することができる。
art-85/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-85/par-1
A creditor who is able to receive a distribution in a compulsory liquidation procedure may, when a request for share distribution has been made, demand of the district director that the request for share distribution be released, on the ground that all of the following items apply:
machine translation, not official
**一** その交付要求により自己の債権の全部又は一部の弁済を受けることができないこと。
art-85/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-85/par-1/item-1
That the creditor cannot receive repayment of all or part of its own claim due to the request for share distribution; and
machine translation, not official
**二** 滞納者が他に換価の容易な財産で第三者の権利の目的となつていないものを有しており、かつ、その財産によりその交付要求に係る国税の全額を徴収することができること。
art-85/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-85/par-1/item-2
That the delinquent taxpayer has other property that is easy to realize and is not the subject of the right of a third party, and that the entire amount of the national tax relating to the request for share distribution can be collected from that property.
machine translation, not official
**第二項** 税務署長は、前項の請求があつた場合において、その請求を相当と認めるときは、交付要求を解除しなければならないものとし、その請求を相当と認めないときは、その旨をその請求をした者に通知しなければならない。
art-85/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-85/par-2
When a demand under the preceding paragraph has been made, the district director must release the request for share distribution if the director finds the demand appropriate, and must notify the person who made the demand to that effect if the director does not find it appropriate.
machine translation, not official
### 第八十六条（参加差押えの手続） — Procedures for Participatory Seizure
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art-86 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-86
**第一項** 税務署長は、第四十七条（差押えの要件）の規定により差押えをすることができる場合において、滞納者の財産で次に掲げるものにつき既に滞納処分による差押えがされているときは、当該財産についての交付要求は、第八十二条第一項（交付要求の手続）の交付要求書に代えて参加差押書を滞納処分をした行政機関等に交付してすることができる。
art-86/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-86/par-1
Where the district director is able to make a seizure pursuant to the provisions of Article 47 (Requirements for Seizure), and a seizure through a delinquent tax collection procedure has already been made of the following property of the delinquent taxpayer, a request for share distribution for that property may be made by delivering a participatory seizure document to the administrative agency, etc. that carried out the delinquent tax collection procedure, in lieu of the written request for share distribution under Article 82, paragraph (1) (Procedures for Request for Share Distribution).
machine translation, not official
**一** 動産及び有価証券
art-86/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-86/par-1/item-1
Movables and securities;
machine translation, not official
**二** 不動産、船舶、航空機、自動車、建設機械及び小型船舶
art-86/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-86/par-1/item-2
Real property, ships, aircraft, motor vehicles, construction machinery, and small vessels; and
machine translation, not official
**三** 電話加入権
art-86/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-86/par-1/item-3
Telephone subscription rights.
machine translation, not official
**第二項** 税務署長は、前項の交付要求（以下「参加差押え」という。）をしたときは、参加差押通知書により滞納者に通知しなければならない。この場合において、参加差押えをした財産が電話加入権であるときは、あわせて第三債務者にその旨を通知しなければならない。
art-86/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-86/par-2
When the district director has made a request for share distribution under the preceding paragraph (hereinafter referred to as "participatory seizure"), the district director must notify the delinquent taxpayer by means of a written notice of participatory seizure. In this case, where the property for which the participatory seizure was made is a telephone subscription right, the district director must also notify the third-party debtor to that effect.
machine translation, not official
**第三項** 税務署長は、第一項第二号に掲げる財産につき参加差押えをしたときは、参加差押えの登記を関係機関に嘱託しなければならない。
art-86/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-86/par-3
When the district director has made a participatory seizure of property listed in paragraph (1), item (ii), the district director must commission the relevant authority to register the participatory seizure.
machine translation, not official
**第四項** 第五十五条（質権者等に対する差押えの通知）の規定は、参加差押えをした場合について準用する。
art-86/par-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-86/par-4
The provisions of Article 55 (Notice of Seizure to Pledgees, etc.) apply mutatis mutandis where a participatory seizure has been made.
machine translation, not official
### 第八十七条（参加差押えの効力） — Effect of Participatory Seizure
caption: machine translation, not official
art-87 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-87
**第一項** 参加差押えをした場合において、その参加差押えに係る財産につきされていた滞納処分による差押えが解除されたときは、その参加差押え（前条第一項第二号に掲げる財産について二以上の参加差押えがあるときは、そのうち最も先に登記されたものとし、その他の財産について二以上の参加差押えがあるときは、そのうち最も先にされたものとする。）は、次の各号に掲げる財産の区分に応じ、当該各号に定める時に遡つて差押えの効力を生ずる。
art-87/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-87/par-1
Where a participatory seizure has been made, and the seizure through a delinquent tax collection procedure that had been made of the property subject to that participatory seizure is released, the participatory seizure (where there are two or more participatory seizures of property listed in paragraph (1), item (ii) of the preceding Article, the one registered earliest of them, and where there are two or more participatory seizures of other property, the one made earliest of them) takes effect as a seizure retroactively to the time specified in the relevant item, according to the category of property listed in the following items.
machine translation, not official
**一** 動産及び有価証券 参加差押書が滞納処分による差押えをした行政機関等に交付された時
art-87/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-87/par-1/item-1
Movables and securities: the time when the participatory seizure document was delivered to the administrative agency, etc. that made the seizure through the delinquent tax collection procedure;
machine translation, not official
**二** 不動産（次号に掲げる財産を除く。）、船舶、航空機、自動車、建設機械及び小型船舶 参加差押通知書が滞納者に送達された時（参加差押えの登記がその送達前にされた場合には、その登記がされた時）
art-87/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-87/par-1/item-2
Real property (excluding the property listed in the following item), ships, aircraft, motor vehicles, construction machinery, and small vessels: the time when the written notice of participatory seizure was served on the delinquent taxpayer (where the registration of the participatory seizure was made before that service, the time when that registration was made);
machine translation, not official
**三** 鉱業権 参加差押えの登録がされた時
art-87/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-87/par-1/item-3
Mining rights: the time when the registration of the participatory seizure was made;
machine translation, not official
**四** 電話加入権 参加差押通知書が第三債務者に送達された時
art-87/par-1/item-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-87/par-1/item-4
Telephone subscription rights: the time when the written notice of participatory seizure was served on the third-party debtor.
machine translation, not official
**第二項** 税務署長は、差し押さえた動産又は有価証券につき参加差押書の交付を受けた場合において、その動産又は有価証券の差押えを解除すべきときは、その動産又は有価証券を前項の規定により差押えの効力を生ずべき参加差押えをした行政機関等に引き渡さなければならない。差し押さえた自動車、建設機械又は小型船舶で第七十一条第三項（自動車、建設機械又は小型船舶の差押え）の規定により徴収職員が占有しているものについても、同様とする。
art-87/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-87/par-2
Where the district director has received delivery of a participatory seizure document for seized movables or securities, and is to release the seizure of those movables or securities, the district director must hand them over to the administrative agency, etc. that made the participatory seizure that takes effect as a seizure under the provisions of the preceding paragraph. The same applies to seized motor vehicles, construction machinery, or small vessels that a collection official possesses pursuant to the provisions of Article 71, paragraph (3) (Seizure of Motor Vehicles, Construction Machinery, or Small Vessels).
machine translation, not official
**第三項** 参加差押えをした税務署長は、その参加差押えに係る滞納処分による差押財産が相当期間内に換価に付されないときは、速やかにその換価をすべきことをその滞納処分をした行政機関等に催告することができる。
art-87/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-87/par-3
Where the seized property under the delinquent tax collection procedure relating to a participatory seizure is not put up for realization within a reasonable period, the district director who made the participatory seizure may promptly issue a peremptory notice to the administrative agency, etc. that carried out that delinquent tax collection procedure to realize it.
machine translation, not official
### 第八十八条（参加差押えの制限、解除等） — Restrictions on and Release of Participatory Seizure, etc.
caption: machine translation, not official
art-88 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-88
**第一項** 第八十三条から第八十五条まで（交付要求の制限、解除等）の規定は、参加差押えについて準用する。
art-88/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-88/par-1
The provisions of Articles 83 through 85 (Restrictions on and Release of Request for Share Distribution, etc.) apply mutatis mutandis to participatory seizure.
machine translation, not official
**第二項** 税務署長は、参加差押えの登記をした財産の参加差押えを解除したときは、その登記の抹消を関係機関に嘱託しなければならない。
art-88/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-88/par-2
When the district director has released a participatory seizure of property for which a registration of participatory seizure was made, the district director must commission the relevant authority to cancel that registration.
machine translation, not official
**第三項** 税務署長は、電話加入権の参加差押えを解除したときは、その旨を第三債務者に通知しなければならない。
art-88/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-88/par-3
When the district director has released the participatory seizure of a telephone subscription right, the district director must notify the third-party debtor to that effect.
machine translation, not official
**第四項** 前二条及び前三項に定めるもののほか、参加差押えに関する手続について必要な事項は、政令で定める。
art-88/par-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-88/par-4
In addition to what is provided for in the preceding two Articles and the preceding three paragraphs, necessary matters concerning procedures for participatory seizure are specified by Cabinet Order.
machine translation, not official
## 第三節 財産の換価 — Section 3 Realization of Property
heading: machine translation, not official
ch-5/sec-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#ch-5/sec-3
## 第一款 通則 — Subsection 1 Common Provisions
heading: machine translation, not official
ch-5/sec-3/subsec-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#ch-5/sec-3/subsec-1
### 第八十九条（換価する財産の範囲等） — Scope of Property to Be Realized, etc.
caption: machine translation, not official
art-89 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89
**第一項** 差押財産（金銭、債権及び第五十七条（有価証券に係る債権の取立て）の規定により債権の取立てをする有価証券を除く。）又は次条第四項に規定する特定参加差押不動産（以下この節において「差押財産等」という。）は、この節の定めるところにより換価しなければならない。
art-89/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89/par-1
Seized property (excluding money, claims, and securities for which a claim is collected pursuant to the provisions of Article 57 (Collection of Claims Relating to Securities)) or specified real property under participatory seizure prescribed in paragraph (4) of the following Article (hereinafter referred to as "seized property, etc." in this Section) must be realized as provided for in this Section.
machine translation, not official
**第二項** 差し押さえた債権のうち、その全部又は一部の弁済期限が取立てをしようとする時から六月以内に到来しないもの及び取立てをすることが著しく困難であると認められるものは、この節の定めるところにより換価することができる。
art-89/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89/par-2
Among seized claims, those for which all or part of the due date for payment does not arrive within six months from the time when collection is to be attempted, and those found to be extremely difficult to collect, may be realized as provided for in this Section.
machine translation, not official
**第三項** 税務署長は、相互の利用上差押財産等を他の差押財産等（滞納者を異にするものを含む。）と一括して同一の買受人に買い受けさせることが相当であると認めるときは、これらの差押財産等を一括して公売に付し、又は随意契約により売却することができる。
art-89/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89/par-3
When the district director finds it appropriate, in view of their mutual use, to have the same purchaser purchase seized property, etc. together with other seized property, etc. (including that of a different delinquent taxpayer), the district director may put such seized property, etc. up for public auction together, or sell them together by private contract.
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### 第八十九条の二（参加差押えをした税務署長による換価） — Realization by the District Director Who Made a Participatory Seizure
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art-89-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-2
**第一項** 参加差押えをした税務署長は、その参加差押えに係る不動産（以下「参加差押不動産」という。）が第八十七条第三項（参加差押えの効力）の規定による催告をしてもなお換価に付されないときは、同項の滞納処分をした行政機関等の同意を得て、参加差押不動産につき換価の執行をする旨の決定（以下「換価執行決定」という。）をすることができる。ただし、参加差押不動産につき強制執行若しくは担保権の実行としての競売が開始されているとき、又は国税に関する法律の規定で換価をすることができないこととするものの適用があるときは、この限りでない。
art-89-2/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-2/par-1
Where the real property relating to a participatory seizure (hereinafter referred to as "real property under participatory seizure") is still not put up for realization even after the peremptory notice under the provisions of Article 87, paragraph (3) (Effect of Participatory Seizure) has been issued, the district director who made the participatory seizure may, with the consent of the administrative agency, etc. that carried out the delinquent tax collection procedure referred to in that paragraph, make a decision to carry out realization of the real property under participatory seizure (hereinafter referred to as a "realization execution decision"); provided, however, that this does not apply where compulsory execution or an auction as an exercise of a security interest has commenced for the real property under participatory seizure, or where a provision of an Act relating to national taxes under which realization cannot be made is applicable.
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**第二項** 前項の滞納処分をした行政機関等は、同項の参加差押えをした税務署長による換価の執行に係る同意の求めがあつた場合において、その換価の執行を相当と認めるときは、これに同意するものとする。ただし、同項の滞納処分による差押えに係る不動産につき既に他の参加差押えをした行政機関等による換価の執行に係る同意をしているときは、この限りでない。
art-89-2/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-2/par-2
Where the administrative agency, etc. that carried out the delinquent tax collection procedure referred to in the preceding paragraph has received a request for consent to the carrying out of realization by the district director who made the participatory seizure referred to in that paragraph, and finds the carrying out of that realization appropriate, it is to give its consent; provided, however, that this does not apply where it has already given consent to the carrying out of realization by another administrative agency, etc. that made a participatory seizure with respect to the real property seized through the delinquent tax collection procedure referred to in that paragraph.
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**第三項** 換価執行決定は、第一項の参加差押えをした税務署長による換価の執行に係る同意をした行政機関等（以下「換価同意行政機関等」という。）に告知することによつてその効力を生ずる。
art-89-2/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-2/par-3
A realization execution decision takes effect upon notification to the administrative agency, etc. that consented to the carrying out of realization by the district director who made the participatory seizure referred to in paragraph (1) (hereinafter referred to as the "administrative agency, etc. consenting to realization").
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**第四項** 換価執行決定をした税務署長（次条において「換価執行税務署長」という。）は、速やかに、その旨を滞納者及び参加差押不動産（換価執行決定をしたものに限る。以下「特定参加差押不動産」という。）につき交付要求をした者に通知しなければならない。
art-89-2/par-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-2/par-4
The district director who made a realization execution decision (referred to as the "district director executing realization" in the following Article) must promptly notify the delinquent taxpayer and the person who made a request for share distribution for the real property under participatory seizure (limited to that for which a realization execution decision has been made; hereinafter referred to as "specified real property under participatory seizure") to that effect.
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### 第八十九条の三（換価執行決定の取消し） — Revocation of Realization Execution Decision
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art-89-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-3
**第一項** 換価執行税務署長は、次の各号のいずれかに該当するときは、換価執行決定を取り消さなければならない。
art-89-3/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-3/par-1
The district director executing realization must revoke the realization execution decision in any of the following cases:
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**一** 換価執行決定に係る参加差押え（以下「特定参加差押え」という。）を解除したとき。
art-89-3/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-3/par-1/item-1
When the participatory seizure relating to the realization execution decision (hereinafter referred to as "specified participatory seizure") has been released;
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**二** 換価同意行政機関等の滞納処分による差押え（政令で定めるものを除く。次条において「特定差押え」という。）が解除されたとき。
art-89-3/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-3/par-1/item-2
When the seizure through a delinquent tax collection procedure by the administrative agency, etc. consenting to realization (excluding those specified by Cabinet Order; referred to as "specified seizure" in the following Article) has been released;
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**三** 特定参加差押不動産の価額が特定参加差押えに係る滞納処分費及び特定参加差押えに係る国税に先立つ他の国税、地方税その他の債権の合計額を超える見込みがなくなつたとき。
art-89-3/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-3/par-1/item-3
When the value of the specified real property under participatory seizure is no longer expected to exceed the total amount of the expenses for the delinquent tax collection procedure relating to the specified participatory seizure and the other national taxes, local taxes, and other claims that take priority over the national tax relating to the specified participatory seizure; or
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**四** 前三号に準ずるものとして政令で定めるとき。
art-89-3/par-1/item-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-3/par-1/item-4
In cases specified by Cabinet Order as being equivalent to the preceding three items.
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**第二項** 換価執行税務署長は、次の各号のいずれかに該当するときは、換価執行決定を取り消すことができる。
art-89-3/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-3/par-2
The district director executing realization may revoke the realization execution decision in any of the following cases:
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**一** 特定参加差押えに係る国税の一部の納付、充当、更正の一部の取消し、特定参加差押不動産の価額の増加その他の理由により、その価額が特定参加差押えに係る国税及びこれに先立つ他の国税、地方税その他の債権の合計額を著しく超過すると認められるに至つたとき。
art-89-3/par-2/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-3/par-2/item-1
When, due to partial payment of the national tax relating to the specified participatory seizure, appropriation, partial cancellation of a correction, an increase in the value of the specified real property under participatory seizure, or any other reason, its value is found to significantly exceed the total amount of the national tax relating to the specified participatory seizure and the other national taxes, local taxes, and other claims that take priority over it;
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**二** 滞納者が他に差し押さえることができる適当な財産を提供した場合において、その財産を差し押さえたとき。
art-89-3/par-2/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-3/par-2/item-2
When the delinquent taxpayer has offered other appropriate property that can be seized, and that property has been seized;
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**三** 特定参加差押不動産について、三回公売に付しても入札等がなかつた場合において、その特定参加差押不動産の形状、用途、法令による利用の規制その他の事情を考慮して、更に公売に付しても買受人がないと認められ、かつ、随意契約による売却の見込みがないと認められるとき。
art-89-3/par-2/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-3/par-2/item-3
When, in the case where there has been no bid, etc. even after the specified real property under participatory seizure has been put up for public auction three times, it is found that there would be no purchaser even if it were put up for public auction again, and also that there is no prospect of sale by private contract, taking into consideration the shape and use of the specified real property under participatory seizure, restrictions on its use under laws and regulations, and other circumstances; or
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**四** 前三号に準ずるものとして政令で定めるとき。
art-89-3/par-2/item-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-3/par-2/item-4
In cases specified by Cabinet Order as being equivalent to the preceding three items.
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**第三項** 前二項の規定により換価執行決定を取り消した税務署長は、速やかに、その旨を滞納者、換価同意行政機関等及び特定参加差押不動産につき交付要求をした者（第一項（第二号に係る部分に限る。）の規定による換価執行決定の取消しにあつては、滞納者及び特定参加差押不動産につき交付要求をした者）に通知しなければならない。
art-89-3/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-3/par-3
The district director who has revoked a realization execution decision pursuant to the provisions of the preceding two paragraphs must promptly notify the delinquent taxpayer, the administrative agency, etc. consenting to realization, and the person who made a request for share distribution for the specified real property under participatory seizure (in the case of a revocation of a realization execution decision under the provisions of paragraph (1) (limited to the part relating to item (ii)), the delinquent taxpayer and the person who made a request for share distribution for the specified real property under participatory seizure) to that effect.
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**第四項** 特定参加差押不動産については、換価同意行政機関等が行う公売その他滞納処分による売却のための手続は、第一項又は第二項の規定により換価執行決定が取り消された後でなければ、することができない。
art-89-3/par-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-3/par-4
With respect to specified real property under participatory seizure, procedures for sale through public auction or other delinquent tax collection procedures carried out by the administrative agency, etc. consenting to realization may not be carried out until after the realization execution decision has been revoked pursuant to the provisions of paragraph (1) or paragraph (2).
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### 第八十九条の四（換価執行決定の取消しをした税務署長による換価の続行） — Continuation of Realization by the District Director Who Revoked a Realization Execution Decision
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art-89-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-89-4
**第一項** 特定差押えが解除された場合において、前条第一項（第二号に係る部分に限る。）の規定による換価執行決定の取消しに係る参加差押えにつき第八十七条第一項（参加差押えの効力）の規定により差押えの効力が生ずるとき（次に掲げる場合を除く。）は、当該換価執行決定の取消しをした税務署長は、当該換価執行決定に基づき行つた換価手続を当該差押えによる換価手続とみなして、当該差押えに係る不動産（以下この条において「差押不動産」という。）につき換価を続行することができる。
art-89-4/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-89-4/par-1
Where a specified seizure has been released, and the seizure takes effect pursuant to the provisions of Article 87, paragraph (1) (Effect of Participatory Seizure) for the participatory seizure relating to the revocation of the realization execution decision under the provisions of paragraph (1) of the preceding Article (limited to the part relating to item (ii)) (except in the following cases), the district director who revoked that realization execution decision may regard the realization procedure carried out on the basis of that realization execution decision as the realization procedure under that seizure, and continue the realization of the real property relating to that seizure (hereinafter referred to as "seized real property" in this Article).
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**一** 差押不動産につき強制執行又は担保権の実行としての競売が開始されている場合
art-89-4/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-89-4/par-1/item-1
Where compulsory execution or an auction as an exercise of a security interest has commenced for the seized real property;
machine translation, not official
**二** 当該税務署長が行つた当該換価執行決定の取消しに係る参加差押えよりも先にされた交付要求がある場合
art-89-4/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-89-4/par-1/item-2
Where there is a request for share distribution made earlier than the participatory seizure relating to the revocation of that realization execution decision made by that district director; or
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**三** 特定差押えが解除される前に特定参加差押不動産を換価したとすれば消滅する権利で、差押不動産の換価に伴い消滅しないものがある場合
art-89-4/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-89-4/par-1/item-3
Where there is a right that would be extinguished if the specified real property under participatory seizure had been realized before the specified seizure was released, and that is not extinguished upon realization of the seized real property.
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### 第九十条（換価の制限） — Restrictions on Realization
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art-90 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-90
**第一項** 果実は成熟した後、蚕は繭となつた後でなければ、換価をすることができない。
art-90/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-90/par-1
Fruits may not be realized until after they have matured, nor silkworms until after they have become cocoons.
machine translation, not official
**第二項** 前項の規定は、生産工程中における仕掛品（栽培品その他これらに類するものを含む。）で、完成品となり、又は一定の生産過程に達するのでなければ、その価額が著しく低くて通常の取引に適しないものについて準用する。
art-90/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-90/par-2
The provisions of the preceding paragraph apply mutatis mutandis to work in process in a production process (including cultivated products and other things similar to them) whose value is extremely low and which is unsuitable for ordinary transactions unless it becomes a finished product or reaches a certain stage of production.
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**第三項** 第二次納税義務者が第三十二条第一項（第二次納税義務の通則）の告知、同条第二項の督促又はこれらに係る国税に関する滞納処分につき訴えを提起したときは、その訴訟の係属する間は、当該国税につき滞納処分による財産の換価をすることができない。保証人が国税通則法第五十二条第二項（担保の処分）の告知、同条第三項の督促若しくはこれらに係る国税に関する滞納処分につき訴えを提起したとき、又は第五十五条第二号（仮登記の権利者に対する差押えの通知）の通知（担保のための仮登記に係るものに限る。）に係る差押えにつき訴えの提起があつたときにおいても、また同様とする。
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
Where a secondary taxpayer has filed an action concerning the notice under Article 32, paragraph (1) (General Rules for Secondary Tax Liability), the demand under paragraph (2) of that Article, or a delinquent tax collection procedure relating to the national tax concerned, the property may not be realized through a delinquent tax collection procedure for that national tax while the lawsuit is pending. The same applies where a guarantor has filed an action concerning the notice under Article 52, paragraph (2) of the Act on General Rules for National Taxes (Disposition of the Collateral and Enforcement of Guarantee), the demand under paragraph (3) of that Article, or a delinquent tax collection procedure relating to the national tax concerned, or where an action has been filed concerning a seizure relating to the notice under Article 55, item (ii) of this Act (Notice of Seizure to Right Holders of Provisional Registration) (limited to one relating to a provisional registration for security).
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### 第九十一条（自動車等の換価前の占有） — Possession Before Realization of Motor Vehicles, etc.
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art-91 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-91
**第一項** 自動車、建設機械又は小型船舶の換価は、徴収職員が第七十一条第三項（差し押さえた自動車等の占有）の規定によりこれらを占有した後に行うものとする。ただし、換価に支障がないと認められるときは、この限りでない。
art-91/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-91/par-1
The realization of a motor vehicle, construction machinery, or small vessel is to be carried out after a collection official has taken possession of it pursuant to the provisions of Article 71, paragraph (3) (Possession of Seized Motor Vehicles, etc.); provided, however, that this does not apply where it is found that there is no obstacle to realization.
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### 第九十二条（買受人の制限） — Restrictions on Purchasers
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art-92 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-92
**第一項** 滞納者は、換価の目的となつた自己の財産（第二十四条第三項（譲渡担保財産に対する執行）の規定の適用を受ける譲渡担保財産を除く。）を、直接であると間接であるとを問わず、買い受けることができない。国税庁、国税局、税務署又は税関に所属する職員で国税に関する事務に従事する職員は、換価の目的となつた財産について、また同様とする。
art-92/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-92/par-1
A delinquent taxpayer may not purchase, whether directly or indirectly, their own property that is the object of realization (excluding property transferred as security to which the provisions of Article 24, paragraph (3) (Execution against Property Transferred as Security) apply). The same applies to officials belonging to the National Tax Agency, a Regional Taxation Bureau, a tax office, or a customs office who are engaged in affairs relating to national taxes, with respect to property that is the object of realization.
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### 第九十三条（修理等の処分） — Dispositions such as Repair
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art-93 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-93
**第一項** 税務署長は、差押財産等を換価する場合において、必要があると認めるときは、滞納者の同意を得て、その財産につき修理その他その価額を増加する処分をすることができる。
art-93/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-93/par-1
When the district director realizes seized property, etc., if the director finds it necessary, the director may, with the consent of the delinquent taxpayer, carry out repairs or other dispositions to increase the value of that property.
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## 第二款 公売 — Subsection 2 Public Auction
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ch-5/sec-3/subsec-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#ch-5/sec-3/subsec-2
### 第九十四条（公売） — Public Auction
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art-94 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-94
**第一項** 税務署長は、差押財産等を換価するときは、これを公売に付さなければならない。
art-94/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-94/par-1
When the district director realizes seized property, etc., the district director must put it up for public auction.
machine translation, not official
**第二項** 公売は、入札又は競り売りの方法により行わなければならない。
art-94/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-94/par-2
A public auction must be conducted by the method of bidding or competitive sale.
machine translation, not official
### 第九十五条（公売公告） — Public Auction Notice
caption: machine translation, not official
art-95 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-95
**第一項** 税務署長は、差押財産等を公売に付するときは、公売の日の少なくとも十日前までに、次に掲げる事項を公告しなければならない。ただし、公売に付する財産（以下「公売財産」という。）が不相応の保存費を要し、又はその価額を著しく減少するおそれがあると認めるときは、この期間を短縮することができる。
art-95/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-95/par-1
When the district director puts seized property, etc. up for public auction, the district director must give public notice of the following matters at least 10 days before the date of the public auction; provided, however, that if the district director finds that the property put up for public auction (hereinafter referred to as "public auction property") would require unreasonable preservation costs or is likely to suffer a significant decrease in value, the district director may shorten this period.
machine translation, not official
**一** 公売財産の名称、数量、性質及び所在
art-95/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-95/par-1/item-1
the name, quantity, nature, and location of the public auction property;
machine translation, not official
**二** 公売の方法
art-95/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-95/par-1/item-2
the method of the public auction;
machine translation, not official
**三** 公売の日時及び場所
art-95/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-95/par-1/item-3
the date, time, and place of the public auction;
machine translation, not official
**四** 売却決定の日時及び場所
art-95/par-1/item-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-95/par-1/item-4
the date, time, and place of the decision to sell;
machine translation, not official
**五** 公売保証金を提供させるときは、その金額
art-95/par-1/item-5 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-95/par-1/item-5
if a public auction deposit is to be required to be furnished, the amount thereof;
machine translation, not official
**六** 買受代金の納付の期限
art-95/par-1/item-6 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-95/par-1/item-6
the deadline for payment of the purchase price;
machine translation, not official
**七** 公売財産の買受人について一定の資格その他の要件を必要とするときは、その旨
art-95/par-1/item-7 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-95/par-1/item-7
if certain qualifications or other requirements are necessary for a purchaser of the public auction property, a statement to that effect;
machine translation, not official
**八** 公売財産上に質権、抵当権、先取特権、留置権その他その財産の売却代金から配当を受けることができる権利を有する者は、売却決定の日の前日までにその内容を申し出るべき旨
art-95/par-1/item-8 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-95/par-1/item-8
a statement that a person who holds a pledge, mortgage, statutory lien, right of retention, or other right over the public auction property entitling the person to receive a distribution from the proceeds of the sale of that property is to report its content by the day before the date of the decision to sell;
machine translation, not official
**九** 前各号に掲げる事項のほか、公売に関し重要と認められる事項
art-95/par-1/item-9 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-95/par-1/item-9
beyond the matters listed in the preceding items, any matter found to be important in relation to the public auction.
machine translation, not official
**第二項** 前項の公告は、税務署の掲示場その他税務署内の公衆の見やすい場所に掲示して行う。ただし、他の適当な場所に掲示する方法、官報又は時事に関する事項を掲載する日刊新聞紙に掲げる方法その他の方法を併せて用いることを妨げない。
art-95/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-95/par-2
The public notice under the preceding paragraph is to be given by posting it on the bulletin board of the tax office or in another place within the tax office that is easily visible to the public; provided, however, that this does not preclude the concurrent use of other methods, such as posting in another appropriate place, or publication in the Official Gazette or in a daily newspaper carrying matters of current affairs.
machine translation, not official
### 第九十六条（公売の通知） — Notice of Public Auction
caption: machine translation, not official
art-96 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-96
**第一項** 税務署長は、前条の公告をしたときは、同条第一項各号（第八号を除く。）に掲げる事項及び公売に係る国税の額を滞納者及び次に掲げる者のうち知れている者に通知しなければならない。
art-96/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-96/par-1
When the district director has given the public notice under the preceding Article, the district director must notify the delinquent taxpayer and those of the following persons who are known of the matters listed in the items of paragraph (1) of that Article (excluding item (viii)) and the amount of the national tax relating to the public auction.
machine translation, not official
**一** 公売財産につき交付要求をした者
art-96/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-96/par-1/item-1
a person who has made a request for share distribution with respect to the public auction property;
machine translation, not official
**二** 公売財産上に質権、抵当権、先取特権、留置権、地上権、賃借権その他の権利を有する者
art-96/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-96/par-1/item-2
a person who holds a pledge, mortgage, statutory lien, right of retention, superficies right, right of lease, or other right over the public auction property;
machine translation, not official
**三** 換価同意行政機関等
art-96/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-96/par-1/item-3
an administrative agency, etc. consenting to realization.
machine translation, not official
**第二項** 税務署長は、前項の通知をするときは、公売財産の売却代金から配当を受けることができる者のうち知れている者に対し、その配当を受けることができる国税、地方税その他の債権につき第百三十条第一項（債権額の確認方法）に規定する債権現在額申立書をその財産の売却決定をする日の前日までに提出すべき旨の催告をあわせてしなければならない。
art-96/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-96/par-2
When giving the notice under the preceding paragraph, the district director must, at the same time, demand of those persons who are known among the persons entitled to receive a distribution from the proceeds of the sale of the public auction property that they submit, by the day before the day on which the decision to sell that property is made, the written statement of the current amount of claims prescribed in Article 130, paragraph (1) (Method for Confirming Amount of Claims) with respect to the national tax, local tax, or other claims for which they are entitled to receive the distribution.
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### 第九十七条（公売の場所） — Place of Public Auction
caption: machine translation, not official
art-97 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-97
**第一項** 公売は、公売財産の所在する市町村（特別区を含む。）において行うものとする。ただし、税務署長が必要と認めるときは、他の場所で行うことができる。
art-97/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-97/par-1
A public auction is to be conducted in the city, town, or village (including special wards) where the public auction property is located; provided, however, that the district director may conduct it at another place if the district director finds it necessary.
machine translation, not official
### 第九十八条（見積価額の決定） — Determination of the Estimated Value
caption: machine translation, not official
art-98 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-98
**第一項** 税務署長は、近傍類似又は同種の財産の取引価格、公売財産から生ずべき収益、公売財産の原価その他の公売財産の価格形成上の事情を適切に勘案して、公売財産の見積価額を決定しなければならない。この場合において、税務署長は、差押財産等を公売するための見積価額の決定であることを考慮しなければならない。
art-98/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-98/par-1
The district director must determine the estimated value of the public auction property by appropriately taking into account the transaction prices of similar property in the vicinity or of property of the same kind, the profits to be generated from the public auction property, the cost of the public auction property, and other circumstances affecting the formation of the price of the public auction property. In this case, the district director must take into consideration that the determination of the estimated value is for the public auction of seized property, etc.
machine translation, not official
**第二項** 税務署長は、前項の規定により見積価額を決定する場合において、必要と認めるときは、鑑定人にその評価を委託し、その評価額を参考とすることができる。
art-98/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-98/par-2
When determining the estimated value pursuant to the preceding paragraph, the district director may, if the district director finds it necessary, entrust an appraiser with its valuation and refer to the appraised value.
machine translation, not official
### 第九十九条（見積価額の公告等） — Public Notice of the Estimated Value, Etc.
caption: machine translation, not official
art-99 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-99
**第一項** 税務署長は、公売財産のうち次の各号に掲げる財産を公売に付するときは、当該各号に掲げる日までに見積価額を公告しなければならない。
art-99/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-99/par-1
When the district director puts property listed in the following items among public auction property up for public auction, the district director must give public notice of the estimated value by the day set out in the respective item.
machine translation, not official
**一** 不動産、船舶及び航空機 公売の日から三日前の日
art-99/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-99/par-1/item-1
real property, ships, and aircraft: the day three days before the day of the public auction;
machine translation, not official
**二** せり売の方法又は第百五条第一項（複数落札入札制）に規定する方法により公売する財産（前号に掲げる財産を除く。） 公売の日の前日（当該財産につき第九十五条第一項ただし書（公売公告）に該当する事実があると認めるときは、公売の日）
art-99/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-99/par-1/item-2
Property to be sold at public auction by the method of auction by competitive bidding or by the method prescribed in Article 105, paragraph (1) (Multiple Successful Bid System) (excluding the property listed in the preceding item): the day before the day of the public auction (if the district director finds that a fact falling under the proviso to Article 95, paragraph (1) (Public Auction Notice) exists with regard to the property, the day of the public auction);
machine translation, not official
**三** その他の財産で税務署長が公告を必要と認めるもの 公売の日の前日
art-99/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-99/par-1/item-3
Other property for which the district director finds a public notice to be necessary: the day before the day of the public auction.
machine translation, not official
**第二項** 税務署長は、見積価額を公告しない財産を公売するときは、その見積価額を記載した書面を封筒に入れ、封をして、公売をする場所に置かなければならない。
art-99/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-99/par-2
When selling at public auction property whose estimated value is not publicly noticed, the district director must place a document stating the estimated value, put in an envelope and sealed, at the place where the public auction is held.
machine translation, not official
**第三項** 第九十五条第二項の規定は、第一項の公告について準用する。ただし、税務署長は、公売財産が動産であるときに限り、その財産に見積価額を記載した用紙をはりつけて、この公告に代えることができる。
art-99/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-99/par-3
The provisions of Article 95, paragraph (2) apply mutatis mutandis to the public notice under paragraph (1). However, the district director may, only where the public auction property is movable property, substitute for this public notice the affixing to the property of a sheet stating the estimated value.
machine translation, not official
**第四項** 税務署長は、第一項の場合において、公売財産上に賃借権（不動産又は船舶に係るものに限る。）又は地上権があるときは、あわせてその存続期限、借賃又は地代その他これらの権利の内容を公告しなければならない。
art-99/par-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-99/par-4
In the case referred to in paragraph (1), if there is, over the public auction property, a right of lease (limited to one relating to real property or a ship) or a superficies right, the district director must also give public notice of its term of duration, rent or land rent, and other particulars of these rights.
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### 第九十九条の二（暴力団員等に該当しないこと等の陳述） — Statement Indicating That the Relevant Person Is Not an Organized Crime Group Member, etc.
caption: machine translation, not official
art-99-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-99-2
**第一項** 公売財産（不動産に限る。以下この条、第百六条の二（調査の嘱託）及び第百八条第五項（公売実施の適正化のための措置）において「公売不動産」という。）の入札等をしようとする者（その者が法人である場合には、その代表者）は、税務署長に対し、次のいずれにも該当しない旨を財務省令で定めるところにより陳述しなければ、入札等をすることができない。
art-99-2/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-99-2/par-1
A person who intends to make a bid, etc. for public auction property (limited to real property; hereinafter referred to as "real property for public auction" in this Article, Article 106-2 (Commission of Examinations) and Article 108, paragraph (5) (Measures to Ensure Proper Conduct of Public Auctions)) (if that person is a corporation, its representative) may not make a bid, etc. unless the person states to the district director, as provided by Ministry of Finance Order, that the person does not fall under any of the following items.
machine translation, not official
**一** 公売不動産の入札等をしようとする者（その者が法人である場合には、その役員）が暴力団員（暴力団員による不当な行為の防止等に関する法律（平成三年法律第七十七号）第二条第六号（定義）に規定する暴力団員をいう。以下この号において同じ。）又は暴力団員でなくなつた日から五年を経過しない者（次号、第百六条の二及び第百八条第五項において「暴力団員等」という。）であること。
art-99-2/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-99-2/par-1/item-1
The person who intends to make a bid, etc. for the real property for public auction (if that person is a corporation, its officer) is an organized crime group member (meaning an organized crime group member prescribed in Article 2, item (vi) (Definitions) of the Act on Prevention of Unjust Acts by Organized Crime Group Members (Act No. 77 of 1991); the same applies hereinafter in this item) or a person for whom five years have not elapsed since the day they ceased to be an organized crime group member (referred to as "organized crime group member, etc." in the following item, Article 106-2 and Article 108, paragraph (5));
machine translation, not official
**二** 自己の計算において当該公売不動産の入札等をさせようとする者（その者が法人である場合には、その役員）が暴力団員等であること。
art-99-2/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-99-2/par-1/item-2
A person who intends to have a bid, etc. made for the real property for public auction on their own account (if that person is a corporation, its officer) is an organized crime group member, etc.
machine translation, not official
### 第百条（公売保証金） — Public Auction Deposit
caption: machine translation, not official
art-100 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-100
**第一項** 公売財産の入札等をしようとする者（以下「入札者等」という。）は、税務署長が公売財産の見積価額の百分の十以上の額により定める公売保証金を次の各号に掲げるいずれかの方法により提供しなければならない。ただし、税務署長は、公売財産の見積価額が政令で定める金額以下である場合又は買受代金を売却決定の日に納付させるときは、公売保証金の提供を要しないものとすることができる。
art-100/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-100/par-1
A person who intends to make a bid, etc. for public auction property (hereinafter referred to as a "bidder, etc.") must provide a public auction deposit, in an amount determined by the district director at 10 percent or more of the estimated value of the public auction property, by any of the methods set out in the following items. However, the district director may decide that a public auction deposit is not required where the estimated value of the public auction property is the amount specified by Cabinet Order or less, or where the purchase price is to be paid on the day of the decision to sell.
machine translation, not official
**一** 現金（国税の納付に使用することができる小切手のうち銀行の振出しに係るもの及びその支払保証のあるものを含む。次号、第四項及び第百十五条第三項（買受代金の納付の期限等）において同じ。）で納付する方法
art-100/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-100/par-1/item-1
A method of payment in cash (including, among checks that can be used for payment of national tax, a check drawn by a bank and a check for which payment is guaranteed; the same applies in the following item, paragraph (4) and Article 115, paragraph (3) (Payment Deadline for the Purchase Price, etc.));
machine translation, not official
**二** 入札者等と保証銀行等（銀行その他税務署長が相当と認める者をいう。以下この号及び第四項において同じ。）との間において、当該入札者等に係る公売保証金に相当する現金を税務署長の催告により当該保証銀行等が納付する旨の契約（財務省令で定める要件を満たすものに限る。）が締結されたことを証する書面を税務署長に提出する方法
art-100/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-100/par-1/item-2
A method of submitting to the district director a document certifying that a contract (limited to one that satisfies the requirements specified by Ministry of Finance Order) has been concluded between the bidder, etc. and a guaranteeing bank, etc. (meaning a bank or other person that the district director finds appropriate; the same applies hereinafter in this item and paragraph (4)) to the effect that the guaranteeing bank, etc. will, upon the demand of the district director, pay cash equivalent to the public auction deposit for the bidder, etc.
machine translation, not official
**第二項** 入札者等は、前項ただし書の規定の適用を受ける場合を除き、公売保証金を提供した後でなければ、入札等をすることができない。
art-100/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-100/par-2
Except where the proviso to the preceding paragraph applies, a bidder, etc. may not make a bid, etc. unless the bidder, etc. has provided a public auction deposit.
machine translation, not official
**第三項** 公売財産の買受人は、第一項第一号に掲げる方法により提供した公売保証金がある場合には、当該公売保証金を買受代金に充てることができる。ただし、第百十五条第四項の規定により売却決定が取り消されたときは、当該公売保証金をその公売に係る国税に充て、なお残余があるときは、これを滞納者に交付しなければならない。
art-100/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-100/par-3
If there is a public auction deposit provided by the method set out in paragraph (1), item (i), the purchaser of the public auction property may apply that public auction deposit to the purchase price. However, if the decision to sell is revoked under Article 115, paragraph (4), the district director must apply that public auction deposit to the national tax relating to the public auction and, if there is still a remainder, deliver it to the delinquent taxpayer.
machine translation, not official
**第四項** 税務署長は、第一項第二号に掲げる方法により公売保証金を提供した入札者等に対して第百十五条第四項の規定による処分をした場合には、当該入札者等に係る保証銀行等に当該公売保証金に相当する現金を納付させるものとする。この場合において、当該保証銀行等が納付した現金は、当該処分を受けた者が第一項第一号に掲げる方法により提供した公売保証金とみなして、前項ただし書の規定を適用する。
art-100/par-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-100/par-4
Where the district director has made a disposition under Article 115, paragraph (4) against a bidder, etc. who provided a public auction deposit by the method set out in paragraph (1), item (ii), the district director is to cause the guaranteeing bank, etc. for that bidder, etc. to pay cash equivalent to that public auction deposit. In this case, the cash paid by that guaranteeing bank, etc. is deemed to be a public auction deposit provided by the person subject to that disposition by the method set out in paragraph (1), item (i), and the proviso to the preceding paragraph applies.
machine translation, not official
**第五項** 前項の規定は、税務署長が、第百八条第二項（公売実施の適正化のための措置）の規定による処分をした場合について準用する。この場合において、前項中「第百十五条第四項」とあるのは「第百八条第二項（公売実施の適正化のための措置）」と、「前項ただし書」とあるのは「同条第三項」と読み替えるものとする。
art-100/par-5 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-100/par-5
The provisions of the preceding paragraph apply mutatis mutandis to cases where the district director has made a disposition under Article 108, paragraph (2) (Measures to Ensure Proper Conduct of Public Auctions). In this case, the phrase "Article 115, paragraph (4)" in the preceding paragraph is deemed to be replaced with "Article 108, paragraph (2) (Measures to Ensure Proper Conduct of Public Auctions)", and the phrase "the proviso to the preceding paragraph" is deemed to be replaced with "paragraph (3) of that Article".
machine translation, not official
**第六項** 税務署長は、次の各号に掲げる場合には、遅滞なく、当該各号に規定する公売保証金をその提供した者に返還しなければならない。
art-100/par-6 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-100/par-6
In the cases set out in the following items, the district director must, without delay, return the public auction deposit prescribed in each item to the person who provided it.
machine translation, not official
**一** 第百四条から第百五条まで（最高価申込者等の決定）の規定により最高価申込者及び次順位買受申込者（以下「最高価申込者等」という。）を定めた場合において、他の入札者等の提供した公売保証金があるとき。
art-100/par-6/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-100/par-6/item-1
Where the highest bidder and the next highest bidder (hereinafter referred to as the "highest bidder, etc.") have been determined under Articles 104 through 105 (Determination of Highest Bidder, etc.) and there is a public auction deposit provided by another bidder, etc.;
machine translation, not official
**二** 入札等の価額の全部が見積価額に達しないことその他の理由により最高価申込者を定めることができなかつた場合において、入札者等の提供した公売保証金があるとき。
art-100/par-6/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-100/par-6/item-2
Where the highest bidder could not be determined because none of the prices of the bids, etc. reached the estimated value or for any other reason, and there is a public auction deposit provided by a bidder, etc.;
machine translation, not official
**三** 第百十四条の規定により最高価申込者等又は買受人がその入札等又は買受けを取り消した場合において、その者の提供した公売保証金があるとき。
art-100/par-6/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-100/par-6/item-3
Where the highest bidder, etc. or the purchaser has cancelled their bid, etc. or purchase under Article 114 and there is a public auction deposit provided by that person;
machine translation, not official
**四** 第百十五条第三項の規定により最高価申込者が買受代金を納付した場合において、最高価申込者が提供した公売保証金で第三項本文の規定により買受代金に充てたもの以外のもの又は次順位買受申込者が提供した公売保証金があるとき。
art-100/par-6/item-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-100/par-6/item-4
Where the highest bidder has paid the purchase price under Article 115, paragraph (3) and there is a public auction deposit provided by the highest bidder other than one applied to the purchase price under the main clause of paragraph (3), or a public auction deposit provided by the next highest bidder;
machine translation, not official
**五** 第百十七条（国税等の完納による売却決定の取消し）の規定により売却決定が取り消された場合において、買受人の提供した公売保証金があるとき。
art-100/par-6/item-5 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-100/par-6/item-5
Where the decision to sell has been revoked under Article 117 (Revocation of Decision to Sell upon Full Payment of National Tax, etc.) and there is a public auction deposit provided by the purchaser.
machine translation, not official
### 第百一条（入札及び開札） — Bidding and Opening of Bids
caption: machine translation, not official
art-101 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-101
**第一項** 入札をしようとする者は、その住所又は居所、氏名（法人にあつては、名称。以下同じ。）、公売財産の名称、入札価額その他必要な事項を記載した入札書に封をして、これを徴収職員に差し出さなければならない。この場合において、情報通信技術を活用した行政の推進等に関する法律（平成十四年法律第百五十一号）第六条第一項（電子情報処理組織による申請等）の規定により同項に規定する電子情報処理組織を使用して入札がされる場合には、入札書に封をすることに相当する措置であつて財務省令で定めるものをもつて当該封をすることに代えるものとする。
art-101/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-101/par-1
A person who intends to make a bid must seal a bid document stating their address or residence, name (in the case of a corporation, its name; the same applies hereinafter), the name of the public auction property, the bid price and other necessary particulars, and submit it to a collection official. In this case, where a bid is made using the electronic data processing system prescribed in Article 6, paragraph (1) (Applications Using Electronic Data Processing Systems) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology (Act No. 151 of 2002) pursuant to that paragraph, a measure specified by Ministry of Finance Order that corresponds to sealing the bid document is to be substituted for that sealing.
machine translation, not official
**第二項** 入札者は、その提出した入札書の引換、変更又は取消をすることができない。
art-101/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-101/par-2
A bidder may not exchange, change or cancel the bid document that the bidder submitted.
machine translation, not official
**第三項** 開札をするときは、徴収職員は、入札者を開札に立ち会わせなければならない。ただし、入札者が立ち会わないときは、税務署所属の他の職員を開札に立ち会わせなければならない。
art-101/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-101/par-3
When opening bids, the collection official must have the bidders attend the opening. However, if the bidders do not attend, the collection official must have another official belonging to the tax office attend the opening.
machine translation, not official
### 第百二条（再度入札） — Re-bidding
caption: machine translation, not official
art-102 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-102
**第一項** 税務署長は、入札の方法により差押財産等を公売する場合において、入札者がないとき、又は入札価額が見積価額に達しないときは、直ちに再度入札をすることができる。この場合においては、見積価額を変更することができない。
art-102/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-102/par-1
Where the district director sells seized property, etc. at public auction by the method of bidding, if there is no bidder or the bid price does not reach the estimated value, the district director may immediately hold a re-bidding. In this case, the estimated value may not be changed.
machine translation, not official
### 第百三条（競り売り） — Auction by Competitive Bidding
caption: machine translation, not official
art-103 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-103
**第一項** 競り売りの方法により差押財産等を公売するときは、徴収職員は、その財産を指定して、買受けの申込みを催告しなければならない。
art-103/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-103/par-1
When selling seized property, etc. at public auction by the method of auction by competitive bidding, the collection official must designate the property and call for offers to purchase it.
machine translation, not official
**第二項** 徴収職員は、競り売り人を選び、差押財産等の競り売りを取り扱わせることができる。
art-103/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-103/par-2
The collection official may select an auctioneer and have the auctioneer handle the auction by competitive bidding of seized property, etc.
machine translation, not official
**第三項** 前条の規定は、差押財産等の競り売りについて準用する。
art-103/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-103/par-3
The provisions of the preceding Article apply mutatis mutandis to the auction by competitive bidding of seized property, etc.
machine translation, not official
### 第百四条（最高価申込者の決定） — Determination of the Highest Bidder
caption: machine translation, not official
art-104 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-104
**第一項** 徴収職員は、見積価額以上の入札者等のうち最高の価額による入札者等を最高価申込者として定めなければならない。
art-104/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-104/par-1
The collection official must determine, from among the bidders, etc. whose bids are at the estimated value or more, the bidder, etc. whose bid is at the highest price as the highest bidder.
machine translation, not official
**第二項** 前項の場合において、最高の価額の入札者等が二人以上あるときは、更に入札等をさせて定め、なおその入札等の価額が同じときは、くじで定める。
art-104/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-104/par-2
In the case referred to in the preceding paragraph, if there are two or more bidders, etc. at the highest price, the highest bidder is determined by having them make further bids, etc., and if the prices of those bids, etc. are still the same, by lot.
machine translation, not official
### 第百四条の二（次順位買受申込者の決定） — Determination of the Next Highest Bidder
caption: machine translation, not official
art-104-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-104-2
**第一項** 徴収職員は、入札の方法により不動産、船舶、航空機、自動車、建設機械、小型船舶、債権又は電話加入権以外の無体財産権等（以下「不動産等」という。）の公売をした場合において、最高価申込者の入札価額（以下この条において「最高入札価額」という。）に次ぐ高い価額（見積価額以上で、かつ、最高入札価額から公売保証金の額を控除した金額以上であるものに限る。第三項において同じ。）による入札者（前条第二項の規定によりくじで最高価申込者を定めた場合には、当該最高価申込者以外の最高の価額の入札者とする。第三項において同じ。）から次順位による買受けの申込みがあるときは、その者を次順位買受申込者として定めなければならない。
art-104-2/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-104-2/par-1
Where the collection official has sold at public auction by the method of bidding real property, ships, aircraft, motor vehicles, construction machinery, small vessels, claims, or incorporeal property, etc. other than telephone subscription rights (hereinafter referred to as "real property, etc."), if a bidder whose bid is at the next highest price after the bid price of the highest bidder (hereinafter in this Article referred to as the "highest bid price") (limited to a price that is the estimated value or more and is the amount obtained by deducting the amount of the public auction deposit from the highest bid price or more; the same applies in paragraph (3)) (or, where the highest bidder was determined by lot under paragraph (2) of the preceding Article, the bidder at the highest price other than that highest bidder; the same applies in paragraph (3)) offers to purchase as the next in order, the collection official must determine that person as the next highest bidder.
machine translation, not official
**第二項** 前項の次順位による買受けの申込みは、最高価申込者の決定後直ちにしなければならない。
art-104-2/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-104-2/par-2
The offer to purchase as the next in order under the preceding paragraph must be made immediately after the determination of the highest bidder.
machine translation, not official
**第三項** 第一項の場合において、最高入札価額に次ぐ高い価額による入札者が二人以上あるときは、くじで定める。
art-104-2/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-104-2/par-3
In the case referred to in paragraph (1), if there are two or more bidders whose bids are at the next highest price after the highest bid price, the next highest bidder is determined by lot.
machine translation, not official
### 第百五条（複数落札入札制による最高価申込者の決定） — Determination of the Highest Bidder under the Multiple Successful Bid System
caption: machine translation, not official
art-105 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-105
**第一項** 税務署長は、種類及び価額が同じ財産を一時に多量に入札の方法により公売する場合において、必要があると認めるときは、その財産の数量の範囲内において入札をしようとする者の希望する数量及び単価を入札させ、見積価額以上の単価の入札者のうち、入札価額の高い入札者から順次その財産の数量に達するまでの入札者を最高価申込者とする方法（以下「複数落札入札制」という。）によることができる。この場合において、最高価申込者となるべき最後の順位の入札者が二人以上あるときは、入札数量の多いものを先順位の入札者とし、入札数量が同じときは、くじで先順位の入札者を定める。
art-105/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-105/par-1
When selling at public auction by the method of bidding a large quantity of property of the same type and price at one time, if the district director finds it necessary, the district director may adopt a method (hereinafter referred to as the "multiple successful bid system") of having the persons who intend to bid make bids stating the quantity and unit price they desire within the quantity of that property, and of making highest bidders of the bidders, among those whose unit price is the estimated value or more, in descending order of bid price until the quantity of that property is reached. In this case, if there are two or more bidders in the last rank who are to become highest bidders, the one with the larger bid quantity is the prior-ranked bidder, and if the bid quantities are the same, the prior-ranked bidder is determined by lot.
machine translation, not official
**第二項** 複数落札入札制による場合において、最高価申込者のうち最後の順位の入札者の入札数量が他の最高価申込者の入札数量とあわせて公売財産の数量をこえるときは、そのこえる入札数量については、入札がなかつたものとする。
art-105/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-105/par-2
In the case of the multiple successful bid system, if the bid quantity of the last-ranked bidder among the highest bidders, together with the bid quantities of the other highest bidders, exceeds the quantity of the public auction property, the excess bid quantity is to be treated as not having been bid.
machine translation, not official
**第三項** 税務署長は、複数落札入札制による最高価申込者に対して売却決定をした場合において、買受人のうちに買受代金をその納付の期限までに納付しない者があるときは、開札に引き続き売却決定を行い、かつ、直ちに代金を納付させるときに限り、その者に売却決定をした数量の範囲内において、まず、前項の規定により入札がなかつたものとされた入札数量（買受代金を納付しない買受人の同項の規定により入札がなかつたものとされた入札数量を除く。）につき入札があつたものとし、次に、第一項後段の規定により最高価申込者とならなかつた者を最高価申込者とすることができる。この場合においては、同項後段及び前項の規定を準用する。
art-105/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-105/par-3
Where the district director has made a decision to sell to highest bidders under the multiple successful bid system, if any of the purchasers does not pay the purchase price by its payment deadline, then only where the decision to sell is made following the opening of bids and payment of the price is made immediately, the district director may, within the quantity for which the decision to sell was made to that person, first treat bids as having been made for the bid quantity treated as not bid under the preceding paragraph (excluding the bid quantity treated as not bid under that paragraph of a purchaser who did not pay the purchase price), and next determine as highest bidders those who did not become highest bidders under the second sentence of paragraph (1). In this case, the second sentence of that paragraph and the preceding paragraph apply mutatis mutandis.
machine translation, not official
### 第百六条（入札又は競り売りの終了の告知等） — Announcement of the Close of Bidding or Auction by Competitive Bidding, etc.
caption: machine translation, not official
art-106 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-106
**第一項** 徴収職員は、最高価申込者等を定めたときは、直ちにその氏名及び価額（複数落札入札制による場合には、数量及び単価。次項において同じ。）を告げた後、入札又は競り売りの終了を告知しなければならない。
art-106/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-106/par-1
When the collection official has determined the highest bidder, etc., the collection official must immediately announce their name and price (in the case of the multiple successful bid system, quantity and unit price; the same applies in the following paragraph) and then announce the close of the bidding or the auction by competitive bidding.
machine translation, not official
**第二項** 前項の場合において、公売した財産が不動産等であるときは、税務署長は、最高価申込者等の氏名、その価額並びに売却決定をする日時及び場所を滞納者及び第九十六条第一項各号（公売の通知）に掲げる者（以下「利害関係人」という。）のうち知れている者に通知するとともに、これらの事項を公告しなければならない。
art-106/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-106/par-2
In the case referred to in the preceding paragraph, if the property sold at public auction is real property, etc., the district director must notify the name of the highest bidder, etc., their price, and the date, time and place at which the decision to sell is to be made, to the delinquent taxpayer and those, among the persons listed in the items of Article 96, paragraph (1) (Notice of Public Auction) (hereinafter referred to as "interested persons"), who are known, and also give public notice of these matters.
machine translation, not official
**第三項** 第九十五条第二項（公売公告の方法）の規定は、前項の公告について準用する。
art-106/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-106/par-3
The provisions of Article 95, paragraph (2) (Method of Public Auction Notice) apply mutatis mutandis to the public notice under the preceding paragraph.
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### 第百六条の二（調査の嘱託） — Commission of Examinations
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art-106-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-106-2
**第一項** 税務署長は、公売不動産の最高価申込者等（その者が法人である場合には、その役員。以下この項において同じ。）が暴力団員等に該当するか否かについて、必要な調査をその税務署の所在地を管轄する都道府県警察に嘱託しなければならない。ただし、公売不動産の最高価申込者等が暴力団員等に該当しないと認めるべき事情があるものとして財務省令で定める場合は、この限りでない。
art-106-2/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-106-2/par-1
The district director must commission the prefectural police having jurisdiction over the location of the tax office to conduct the necessary investigation as to whether the highest bidder, etc. for the real property for public auction (if that person is a corporation, its officer; the same applies hereinafter in this paragraph) falls under organized crime group member, etc. However, this does not apply in cases specified by Ministry of Finance Order as those where there are circumstances in which the highest bidder, etc. for the real property for public auction should be found not to fall under organized crime group member, etc.
machine translation, not official
**第二項** 税務署長は、自己の計算において最高価申込者等に公売不動産の入札等をさせた者があると認める場合には、当該公売不動産の入札等をさせた者（その者が法人である場合には、その役員。以下この項において同じ。）が暴力団員等に該当するか否かについて、必要な調査をその税務署の所在地を管轄する都道府県警察に嘱託しなければならない。ただし、公売不動産の入札等をさせた者が暴力団員等に該当しないと認めるべき事情があるものとして財務省令で定める場合は、この限りでない。
art-106-2/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-106-2/par-2
If the district director finds that there is a person who has had the highest bidder, etc. make a bid, etc. for the real property for public auction on that person's own account, the district director must commission the prefectural police having jurisdiction over the location of the tax office to conduct the necessary investigation as to whether the person who had the bid, etc. made for the real property for public auction (if that person is a corporation, its officer; the same applies hereinafter in this paragraph) falls under organized crime group member, etc. However, this does not apply in cases specified by Ministry of Finance Order as those where there are circumstances in which the person who had the bid, etc. made for the real property for public auction should be found not to fall under organized crime group member, etc.
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### 第百七条（再公売） — Second Public Auction
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art-107 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-107
**第一項** 税務署長は、公売に付しても入札者等がないとき、入札等の価額が見積価額に達しないとき、又は次順位買受申込者が定められていない場合において次条第二項若しくは第五項若しくは第百十五条第四項（買受代金の納付の期限等）の規定により売却決定を取り消したときは、更に公売に付するものとする。
art-107/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-107/par-1
The district director is to put property up for public auction again where, even though it was put up for public auction, there is no bidder, etc., where the price of the bids, etc. does not reach the estimated value, or where, in a case in which no next highest bidder has been determined, the decision to sell has been revoked under paragraph (2) or (5) of the following Article or Article 115, paragraph (4) (Payment Deadline for the Purchase Price, etc.).
machine translation, not official
**第二項** 税務署長は、前項の規定により公売に付する場合において、必要があると認めるときは、公売財産の見積価額の変更、第九十五条第一項本文（公売公告）の期間の短縮その他公売の条件の変更をすることができる。
art-107/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-107/par-2
When putting property up for public auction under the preceding paragraph, if the district director finds it necessary, the district director may change the estimated value of the public auction property, shorten the period under the main clause of Article 95, paragraph (1) (Public Auction Notice), and make other changes to the conditions of the public auction.
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**第三項** 第九十六条（公売の通知）の規定は、第一項の規定による公売が直前の公売期日から十日以内に行われるときは、適用しない。
art-107/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-107/par-3
The provisions of Article 96 (Notice of Public Auction) do not apply where the public auction under paragraph (1) is held within 10 days from the immediately preceding public auction date.
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**第四項** 第一項の規定により公売に付する場合における第九十九条第一項第一号（見積価額の公告等）の規定の適用については、同号中「公売の日から三日前の日」とあるのは、「公売の日の前日」とする。
art-107/par-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-107/par-4
In the application of Article 99, paragraph (1), item (i) (Public Notice of the Estimated Value, Etc.) to a case of putting property up for public auction under paragraph (1), the phrase "the day three days before the day of the public auction" in that item is deemed to be replaced with "the day before the day of the public auction".
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### 第百八条（公売実施の適正化のための措置） — Measures to Ensure Proper Conduct of Public Auctions
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art-108 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-108
**第一項** 税務署長は、次に掲げる者に該当すると認められる事実がある者については、その事実があつた後二年間、公売の場所に入ることを制限し、若しくはその場所から退場させ、又は入札等をさせないことができる。その事実があつた後二年を経過しない者を使用人その他の従業者として使用する者及びこれらの者を入札等の代理人とする者についても、また同様とする。
art-108/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-108/par-1
The district director may, with regard to a person for whom there is a fact found to show that the person falls under any of the following, for two years after the fact occurred, restrict that person from entering the place of the public auction, expel that person from that place, or not allow that person to make a bid, etc. The same applies to a person who employs, as an employee or other worker, a person for whom two years have not elapsed since the fact occurred, and to a person who makes such a person an agent for a bid, etc.
machine translation, not official
**一** 入札等をしようとする者の公売への参加若しくは入札等、最高価申込者等の決定又は買受人の買受代金の納付を妨げた者
art-108/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-108/par-1/item-1
A person who obstructed the participation in a public auction or the bid, etc. of a person who intends to make a bid, etc., the determination of the highest bidder, etc., or the payment of the purchase price by the purchaser;
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**二** 公売に際して不当に価額を引き下げる目的をもつて連合した者
art-108/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-108/par-1/item-2
A person who conspired for the purpose of unjustly lowering the price at a public auction.
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**三** 偽りの名義で買受申込みをした者
art-108/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-108/par-1/item-3
A person who made an application to purchase under a false name;
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**四** 正当な理由がなく、買受代金の納付の期限までにその代金を納付しない買受人
art-108/par-1/item-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-108/par-1/item-4
A purchaser who, without a justifiable reason, does not pay the purchase price by the payment deadline for payment of the purchase price;
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**五** 故意に公売財産を損傷し、その価額を減少させた者
art-108/par-1/item-5 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-108/par-1/item-5
A person who intentionally damaged public auction property and reduced its value;
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**六** 前各号に掲げる者のほか、公売又は随意契約による売却の実施を妨げる行為をした者
art-108/par-1/item-6 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-108/par-1/item-6
In addition to the persons listed in the preceding items, a person who committed an act obstructing the conduct of a public auction or a sale by private contract.
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**第二項** 前項の規定に該当する者の入札等又はその者を最高価申込者等とする決定については、税務署長は、その入札等がなかつたものとし、又はその決定を取り消すことができるものとする。
art-108/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-108/par-2
With regard to a bid, etc. by a person who falls under the preceding paragraph or a decision determining that person as the highest bidder, etc., the district director may treat the bid, etc. as not having been made or revoke the decision.
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**第三項** 前項の場合において、同項の処分を受けた者の納付した公売保証金があるときは、その公売保証金は、国庫に帰属する。この場合において、第百条第六項（公売保証金）の規定は、適用しない。
art-108/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-108/par-3
In the case referred to in the preceding paragraph, if there is a public auction deposit paid by the person subject to the disposition under that paragraph, that public auction deposit reverts to the national treasury. In this case, Article 100, paragraph (6) (Public Auction Deposit) does not apply.
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**第四項** 税務署長は、第一項の規定の適用に関し必要があると認めるときは、入札者等の身分に関する証明を求めることができる。
art-108/par-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-108/par-4
When the district director finds it necessary for the application of paragraph (1), the district director may require proof of the status of a bidder, etc.
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**第五項** 税務署長は、公売不動産の最高価申込者等又は自己の計算において最高価申込者等に公売不動産の入札等をさせた者が次のいずれかに該当すると認める場合には、これらの最高価申込者等を最高価申込者等とする決定を取り消すことができるものとする。
art-108/par-5 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-108/par-5
Where the district director finds that the highest bidder, etc. for real property for public auction, or a person who has had the highest bidder, etc. make a bid, etc. for the real property for public auction on their own account, falls under either of the following, the district director may revoke the decision determining those persons as the highest bidder, etc.
machine translation, not official
**一** 暴力団員等（公売不動産の入札等がされた時に暴力団員等であつた者を含む。）
art-108/par-5/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-108/par-5/item-1
An organized crime group member, etc. (including a person who was an organized crime group member, etc. at the time the bid, etc. for the real property for public auction was made);
machine translation, not official
**二** 法人でその役員のうちに暴力団員等に該当する者があるもの（公売不動産の入札等がされた時にその役員のうちに暴力団員等に該当する者があつたものを含む。）
art-108/par-5/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-108/par-5/item-2
A corporation that has among its officers a person who falls under organized crime group member, etc. (including one that had among its officers a person who fell under organized crime group member, etc. at the time the bid, etc. for the real property for public auction was made).
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## 第三款 随意契約による売却 — Subsection 3 Sale by Private Contract
heading: machine translation, not official
ch-5/sec-3/subsec-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#ch-5/sec-3/subsec-3
### 第百九条（随意契約による売却） — Sale by Private Contract
caption: machine translation, not official
art-109 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-109
**第一項** 次の各号のいずれかに該当するときは、税務署長は、差押財産等を、公売に代えて、随意契約により売却することができる。
art-109/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-109/par-1
In any of the following cases, the district director may sell seized property, etc. by private contract in lieu of public auction.
machine translation, not official
**一** 法令の規定により、公売財産を買い受けることができる者が一人であるとき、その財産の最高価額が定められている場合において、その価額により売却するとき、その他公売に付することが公益上適当でないと認められるとき。
art-109/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-109/par-1/item-1
Where, under the provisions of laws and regulations, there is only one person who can purchase the public auction property, where the highest price of the property has been fixed and it is sold at that price, or where it is otherwise found inappropriate in the public interest to put it up for public auction;
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**二** 取引所の相場がある財産をその日の相場で売却するとき。
art-109/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-109/par-1/item-2
Where property for which there is an exchange quotation is sold at the quotation of that day;
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**三** 公売に付しても入札等がないとき、入札等の価額が見積価額に達しないとき、又は第百十五条第四項（買受代金の納付の期限等）の規定により売却決定を取り消したとき。
art-109/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-109/par-1/item-3
Where, even though the property was put up for public auction, there is no bid, etc., where the price of the bids, etc. does not reach the estimated value, or where the decision to sell has been revoked under Article 115, paragraph (4) (Payment Deadline for the Purchase Price, etc.).
machine translation, not official
**第二項** 第九十八条（見積価額の決定）の規定は、前項第一号又は第三号の規定により売却する場合について準用する。この場合において、同号の規定により売却するときは、その見積価額は、その直前の公売における見積価額を下つてはならない。
art-109/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-109/par-2
Article 98 (Determination of the Estimated Value) applies mutatis mutandis to a sale under paragraph (1), item (i) or (iii). In this case, when selling under item (iii) of that paragraph, the estimated value must not be lower than the estimated value at the immediately preceding public auction.
machine translation, not official
**第三項** 税務署長は、第一項第三号の規定により売却する差押財産等が動産であるときは、あらかじめ公告した価額により売却することができる。
art-109/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-109/par-3
When the seized property, etc. to be sold under paragraph (1), item (iii) is movable property, the district director may sell it at a price publicly noticed in advance.
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**第四項** 第九十六条（公売の通知）、第九十九条の二（暴力団員等に該当しないこと等の陳述）、第百六条の二（調査の嘱託）及び第百七条第三項（再公売）の規定は差押財産等を随意契約により売却する場合について、第百六条第二項及び第三項（入札又は競り売りの終了の告知等）の規定は随意契約により買受人となるべき者を決定した場合について、それぞれ準用する。この場合において、第九十六条第一項中「前条の公告をしたときは」とあるのは「随意契約により売却をする日の七日前までに」と、「通知し」とあるのは「通知書を発し」と、第九十九条の二中「）の入札等をしようとする者」とあるのは「）を随意契約により買い受けようとする者」と、「入札等をすることができない」とあるのは「買い受けることができない」と、同条第一号中「の入札等をしようとする者」とあるのは「を随意契約により買い受けようとする者」と、同条第二号中「の入札等をさせようとする者」とあるのは「を随意契約により買い受けさせようとする者」と、第百六条の二第二項中「の入札等をさせた者」とあるのは「を随意契約により買い受けさせようとした者」と読み替えるものとする。
art-109/par-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-109/par-4
The provisions of Article 96 (Notice of Public Auction), Article 99-2 (Statement Indicating That the Relevant Person Is Not a Current or Former Member of an Organized Crime Group), Article 106-2 (Commission of Examinations) and Article 107, paragraph (3) (Second Public Auction) apply mutatis mutandis to the case of selling seized property, etc. by private contract, and the provisions of Article 106, paragraphs (2) and (3) (Announcement of the Close of Bidding or Auction by Competitive Bidding, etc.) apply mutatis mutandis to the case where the person to become the purchaser by private contract has been determined. In this case, the phrase "When the district director has given the public notice under the preceding Article" in Article 96, paragraph (1) is deemed to be replaced with "No later than seven days before the day of sale by private contract", and the term "notify" in that paragraph with "send a written notice to"; the phrase "who intends to make a bid, etc. for public auction property" in Article 99-2 with "who intends to purchase public auction property by private contract", and the phrase "may not make a bid, etc." in that Article with "may not purchase"; the phrase "who intends to make a bid, etc. for the real property for public auction" in item (i) of that Article with "who intends to purchase the real property for public auction by private contract"; the phrase "intends to have a bid, etc. made for the real property for public auction" in item (ii) of that Article with "intends to have the real property for public auction purchased by private contract"; and the phrase "who has had the highest bidder, etc. make a bid, etc. for the real property for public auction on that person's own account" in Article 106-2, paragraph (2) with "who has intended to have the highest bidder, etc. purchase the real property for public auction by private contract on that person's own account".
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### 第百十条（国による買入れ） — Purchase by the State
caption: machine translation, not official
art-110 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-110
**第一項** 国は、前条第一項第三号の規定に該当する場合において、必要があるときは、同条第二項の規定による見積価額でその財産を買い入れることができる。
art-110/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-110/par-1
Where a case falls under paragraph (1), item (iii) of the preceding Article, the State may, if necessary, purchase the property at the estimated value under paragraph (2) of that Article.
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## 第四款 売却決定 — Subsection 4 Decision to Sell
heading: machine translation, not official
ch-5/sec-3/subsec-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#ch-5/sec-3/subsec-4
### 第百十一条（動産等の売却決定） — Decision to Sell Movables, etc.
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art-111 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-111
**第一項** 税務署長は、動産、有価証券又は電話加入権を換価に付するときは、公売をする日（随意契約により売却する場合には、その売却する日。以下「公売期日等」という。）において、最高価申込者（随意契約により売却する場合における買受人となるべき者を含む。以下同じ。）に対して売却決定を行う。
art-111/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-111/par-1
When putting movables, securities or telephone subscription rights up for realization, the district director makes a decision to sell to the highest bidder (including, in the case of a sale by private contract, the person to become the purchaser; the same applies hereinafter) on the day of the public auction (or, in the case of a sale by private contract, the day of the sale; hereinafter referred to as the "public auction date, etc.").
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### 第百十二条（動産等の売却決定の取消） — Revocation of Decision to Sell Movables, etc.
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art-112 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-112
**第一項** 換価をした動産又は有価証券に係る売却決定の取消は、これをもつて買受代金を納付した善意の買受人に対抗することができない。
art-112/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-112/par-1
The revocation of a decision to sell relating to movables or securities that have been realized cannot be asserted against a purchaser in good faith who has paid the purchase price.
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**第二項** 前項の規定により買受人に対抗することができないことにより損害が生じた者がある場合には、その生じたことについてその者に故意又は過失があるときを除き、国は、その通常生ずべき損失の額を賠償する責に任ずる。この場合において、他に損害の原因について責に任ずべき者があるときは、その者に対する求償権の行使を妨げない。
art-112/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-112/par-2
Where there is a person who has suffered damage because the revocation cannot be asserted against the purchaser under the preceding paragraph, the State is liable to compensate the amount of loss that would ordinarily arise, except where that person was intentional or negligent as to the occurrence of the damage. In this case, if there is another person liable for the cause of the damage, this does not preclude the exercise of the right of reimbursement against that person.
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### 第百十三条（不動産等の売却決定） — Decision to Sell Real Property, etc.
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art-113 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-113
**第一項** 税務署長は、不動産等を換価に付するときは、公売期日等から起算して七日を経過した日（不動産を換価に付するときは、第百六条の二（調査の嘱託）（第百九条第四項（随意契約による売却）において準用する場合を含む。）の規定による調査に通常要する日数を勘案して財務省令で定める日。以下「売却決定期日」という。）において最高価申込者に対して売却決定を行う。
art-113/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-113/par-1
When putting real property, etc. up for realization, the district director makes a decision to sell to the highest bidder on the day on which seven days have elapsed counting from the public auction date, etc. (when putting real property up for realization, the day specified by Ministry of Finance Order taking into account the number of days ordinarily required for the investigation under Article 106-2 (Commission of Examinations) (including as applied mutatis mutandis pursuant to Article 109, paragraph (4) (Sale by Private Contract)); hereinafter referred to as the "date of decision to sell").
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**第二項** 次順位買受申込者を定めている場合において、次の各号に掲げる場合のいずれかに該当するときは、税務署長は、当該各号に定める日において次順位買受申込者に対して売却決定を行う。
art-113/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-113/par-2
Where a next highest bidder has been determined, if any of the cases set out in the following items applies, the district director makes a decision to sell to the next highest bidder on the day specified in the relevant item.
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**一** 税務署長が第百八条第二項又は第五項（公売実施の適正化のための措置）の規定により最高価申込者に係る決定の取消しをした場合 当該最高価申込者に係る売却決定期日
art-113/par-2/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-113/par-2/item-1
in the case where the district director has revoked the decision concerning the highest bidder pursuant to the provisions of Article 108, paragraph (2) or (5) (Measures to Ensure Proper Conduct of Public Auctions): the date of decision to sell relating to that highest bidder;
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**二** 最高価申込者が次条の規定により入札の取消しをした場合 当該入札に係る売却決定期日
art-113/par-2/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-113/par-2/item-2
in the case where the highest bidder has cancelled the bid pursuant to the provisions of the following Article: the date of decision to sell relating to that bid;
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**三** 最高価申込者である買受人が次条の規定により買受けの取消しをした場合 当該取消しをした日
art-113/par-2/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-113/par-2/item-3
in the case where a purchaser who is the highest bidder has cancelled the purchase pursuant to the provisions of the following Article: the day on which the purchaser cancelled it;
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**四** 税務署長が第百十五条第四項（買受代金の納付の期限等）の規定により最高価申込者である買受人に係る売却決定の取消しをした場合 当該取消しをした日
art-113/par-2/item-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-113/par-2/item-4
in the case where the district director has revoked the decision to sell relating to a purchaser who is the highest bidder pursuant to the provisions of Article 115, paragraph (4) (Payment Deadline for Payment of the Purchase Price, etc.): the day on which the director revoked it.
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### 第百十四条（買受申込み等の取消し） — Cancellation of Purchase Applications, etc.
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art-114 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-114
**第一項** 換価に付した財産（以下「換価財産」という。）について最高価申込者等の決定又は売却決定をした場合において、国税通則法第百五条第一項ただし書（不服申立てがあつた場合の処分の制限）その他の法律の規定に基づき滞納処分の続行の停止があつたときは、その停止している間は、その最高価申込者等又は買受人は、その入札等又は買受けを取り消すことができる。
art-114/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-114/par-1
Where a decision on the highest bidder, etc. or a decision to sell has been made with respect to property that has been put up for realization (hereinafter referred to as "property put up for realization"), and a stay of the continuation of delinquent tax collection procedures has been ordered under the proviso to Article 105, paragraph (1) of the Act on General Rules for National Taxes (Restriction on Dispositions Where an Appeal Has Been Filed) or any other provision of an Act, the highest bidder, etc. or the purchaser may cancel the bid, etc. or the purchase while the stay continues.
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## 第五款 代金納付及び権利移転 — Subsection 5 Payment of Price and Transfer of Rights
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ch-5/sec-3/subsec-5 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#ch-5/sec-3/subsec-5
### 第百十五条（買受代金の納付の期限等） — Payment Deadline for Payment of the Purchase Price, etc.
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art-115 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-115
**第一項** 換価財産の買受代金の納付の期限は、売却決定の日（買受人が次順位買受申込者である場合にあつては、同日から起算して七日を経過した日）とする。
art-115/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-115/par-1
The payment deadline for the payment of the purchase price of property put up for realization is the date of the decision to sell (or, where the purchaser is the next highest bidder, the day on which seven days have elapsed counting from that date).
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**第二項** 税務署長は、必要があると認めるときは、前項の期限を延長することができる。ただし、その期間は、三十日を超えることができない。
art-115/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-115/par-2
The district director may extend the deadline under the preceding paragraph if the director finds it necessary; however, the period must not exceed 30 days.
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**第三項** 買受人は、買受代金を第一項の期限までに現金で納付しなければならない。
art-115/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-115/par-3
The purchaser must pay the purchase price in cash by the deadline under paragraph (1).
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**第四項** 税務署長は、買受人が買受代金を第一項の期限までに納付しないときは、その売却決定を取り消すことができる。
art-115/par-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-115/par-4
If the purchaser does not pay the purchase price by the deadline under paragraph (1), the district director may revoke the decision to sell.
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### 第百十六条（買受代金の納付の効果） — Effect of Payment of the Purchase Price
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art-116 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-116
**第一項** 買受人は、買受代金を納付した時に換価財産を取得する。
art-116/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-116/par-1
The purchaser acquires the property put up for realization at the time the purchaser pays the purchase price.
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**第二項** 徴収職員が買受代金を受領したときは、その限度において、滞納者から換価に係る国税を徴収したものとみなす。
art-116/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-116/par-2
When a collection official has received the purchase price, the national tax relating to the realization is deemed to have been collected from the delinquent taxpayer to the extent of the amount received.
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### 第百十七条（国税等の完納による売却決定の取消し） — Revocation of Decision to Sell upon Full Payment of National Taxes, etc.
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art-117 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-117
**第一項** 税務署長は、換価財産に係る国税（特定参加差押不動産を換価する場合にあつては、特定参加差押えに係る国税又は換価同意行政機関等の滞納処分による差押えに係る国税、地方税若しくは公課）の完納の事実が買受人の買受代金の納付前に証明されたときは、その売却決定を取り消さなければならない。
art-117/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-117/par-1
The district director must revoke the decision to sell if the fact of full payment of the national tax relating to the property put up for realization (in the case of realizing specified real property under participatory seizure, the national tax relating to the specified participatory seizure, or the national tax, local tax or public charge relating to the seizure by delinquent tax collection procedure of an administrative agency, etc. consenting to realization) is proved before the purchaser's payment of the purchase price.
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### 第百十八条（売却決定通知書の交付） — Delivery of Written Notice of the Decision to Sell
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art-118 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-118
**第一項** 税務署長は、換価財産（有価証券を除く。）の買受人がその買受代金を納付したときは、売却決定通知書を買受人に交付しなければならない。ただし、動産については、その交付をしないことができる。
art-118/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-118/par-1
When the purchaser of property put up for realization (excluding securities) has paid the purchase price, the district director must deliver the written notice of the decision to sell to the purchaser; however, the director may refrain from delivering it for movables.
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### 第百十九条（動産等の引渡し） — Delivery of Movables, etc.
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art-119 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-119
**第一項** 税務署長は、換価した動産、有価証券又は自動車、建設機械若しくは小型船舶（徴収職員が占有したものに限る。）の買受人が買受代金を納付したときは、その財産を買受人に引き渡さなければならない。
art-119/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-119/par-1
When the purchaser of realized movables, securities, or motor vehicles, construction machinery or small vessels (limited to those that a collection official has taken into possession) has paid the purchase price, the district director must deliver the property to the purchaser.
machine translation, not official
**第二項** 税務署長は、前項の場合において、その財産を滞納者又は第三者に保管させているときは、売却決定通知書を買受人に交付する方法によりその財産の引渡をすることができる。この場合において、その引渡をした税務署長は、その旨を滞納者又は第三者に通知しなければならない。
art-119/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-119/par-2
In the case referred to in the preceding paragraph, if the property is being kept by the delinquent taxpayer or a third party, the district director may deliver the property by delivering the written notice of the decision to sell to the purchaser. In this case, the district director who has delivered the property must notify the delinquent taxpayer or the third party to that effect.
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### 第百二十条（有価証券の裏書等） — Indorsement of Securities
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art-120 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-120
**第一項** 税務署長は、換価した有価証券を買受人に引き渡す場合において、その証券に係る権利の移転につき滞納者に裏書、名義変更又は流通回復の手続をさせる必要があるときは、期限を指定して、これらの手続をさせなければならない。
art-120/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-120/par-1
When delivering realized securities to the purchaser, if it is necessary to have the delinquent taxpayer carry out procedures for indorsement, change of name or restoration of negotiability with respect to the transfer of the rights relating to the securities, the district director must specify a time limit and have the delinquent taxpayer carry out those procedures.
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**第二項** 税務署長は、前項の場合において、滞納者がその期限までに同項の手続をしないときは、滞納者に代つてその手続をすることができる。
art-120/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-120/par-2
In the case referred to in the preceding paragraph, if the delinquent taxpayer does not carry out the procedures referred to in that paragraph by that time limit, the district director may carry out the procedures on behalf of the delinquent taxpayer.
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### 第百二十一条（権利移転の登記の嘱託） — Commission of Registration of Transfer of Rights
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art-121 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-121
**第一項** 税務署長は、換価財産で権利の移転につき登記を要するものについては、不動産登記法（平成十六年法律第百二十三号）その他の法令に別段の定めがある場合を除き、その買受代金を納付した買受人の請求により、その権利の移転の登記を関係機関に嘱託しなければならない。
art-121/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-121/par-1
With respect to property put up for realization for which registration is required for the transfer of rights, except where otherwise provided for in the Real Property Registration Act (Act No. 123 of 2004) or other laws and regulations, the district director must, at the request of the purchaser who has paid the purchase price, commission the relevant authority to register the transfer of the rights.
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### 第百二十二条（債権等の権利移転の手続） — Procedures for Transfer of Rights to Claims, etc.
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art-122 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-122
**第一項** 税務署長は、換価した債権又は第七十三条第一項（電話加入権等の差押手続）若しくは第七十三条の二第一項（振替社債等の差押手続）に規定する財産の買受人がその買受代金を納付したときは、売却決定通知書を第三債務者等に交付しなければならない。
art-122/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-122/par-1
When the purchaser of a realized claim or of property prescribed in Article 73, paragraph (1) (Procedures for Seizure of Telephone Subscription Rights, etc.) or Article 73-2, paragraph (1) (Procedures for Seizure of Book-Entry Corporate Bonds, etc.) has paid the purchase price, the district director must deliver the written notice of the decision to sell to the third-party debtor, etc.
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**第二項** 前項の場合において、第六十五条（債権証書の取上げ）（第七十三条第五項（権利証書の取上げ）において準用する場合を含む。）の規定により取り上げた証書があるときは、これを買受人に引き渡さなければならない。
art-122/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-122/par-2
In the case referred to in the preceding paragraph, if there is a document that has been taken up pursuant to the provisions of Article 65 (Taking Up of Instruments Evidencing a Claim) (including as applied mutatis mutandis pursuant to Article 73, paragraph (5) (Taking Up of Certificates of Rights)), the document must be delivered to the purchaser.
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### 第百二十二条の二（特定電子移転財産権の権利移転の手続） — Procedures for Transfer of Rights to Specified Electronically Transferred Property Rights
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art-122-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-122-2
**第一項** 税務署長は、換価した特定電子移転財産権の買受人が買受代金を納付したときは、その特定電子移転財産権を買受人の管理に移さなければならない。
art-122-2/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-122-2/par-1
When the purchaser of a specified electronically transferred property right that has been realized pays the purchase price, the district director must transfer that specified electronically transferred property right to the control of the purchaser.
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### 第百二十三条（権利移転に伴う費用の負担） — Bearing of Expenses Accompanying Transfer of Rights
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art-123 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-123
**第一項** 第百二十条第二項（有価証券の裏書等の代位）の規定による手続に関する費用及び第百二十一条（権利移転の登記の嘱託）の規定による嘱託に係る登記の登録免許税その他の費用は、買受人の負担とする。
art-123/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-123/par-1
Expenses for the procedures under the provisions of Article 120, paragraph (2) (Subrogation for Indorsement of Securities, etc.), and the registration and license tax and other expenses for the registration pertaining to the commission under the provisions of Article 121 (Commission of Registration of Transfer of Rights) are to be borne by the purchaser.
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### 第百二十四条（担保権の消滅又は引受け） — Extinguishment or Assumption of Security Interests
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art-124 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-124
**第一項** 換価財産上の質権、抵当権、先取特権、留置権、担保のための仮登記に係る権利及び担保のための仮登記に基づく本登記（本登録を含む。）でその財産の差押え後にされたものに係る権利は、その買受人が買受代金を納付した時に消滅する。第二十四条（譲渡担保権者の物的納税責任）の規定により譲渡担保財産に対し滞納処分を執行した場合において、滞納者がした再売買の予約の仮登記があるときは、その仮登記により保全される請求権についても、同様とする。
art-124/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-124/par-1
A pledge, mortgage, statutory lien, or right of retention on property put up for realization, a right pertaining to a provisional registration for security, and a right pertaining to a final registration (including definitive registration) that is based on a provisional registration for security and was made after the seizure of that property are extinguished when the purchaser pays the purchase price. The same applies, in the case where delinquent tax collection procedures have been executed against property transferred as security pursuant to the provisions of Article 24 (Liability in Rem for Tax of a Holder of Property Transferred as Security), and there is a provisional registration of a reservation of repurchase made by the delinquent taxpayer, to the claim preserved by that provisional registration.
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**第二項** 税務署長は、不動産、船舶、航空機、自動車又は建設機械を換価する場合において、次の各号のいずれにも該当するときは、その財産上の質権、抵当権又は先取特権（登記がされているものに限る。以下この条において同じ。）に関する負担を買受人に引き受けさせることができる。この場合において、その引受けがあつた質権、抵当権又は先取特権については、前項の規定は、適用しない。
art-124/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-124/par-2
If, when realizing real property, a ship, an aircraft, a motor vehicle, or construction machinery, all of the following items apply, the district director may have the purchaser assume the burden relating to a pledge, mortgage, or statutory lien on that property (limited to those that have been registered; the same applies hereinafter in this Article). In this case, the provisions of the preceding paragraph do not apply to the pledge, mortgage, or statutory lien so assumed.
machine translation, not official
**一** 差押えに係る国税（特定参加差押不動産を換価する場合にあつては、換価同意行政機関等の滞納処分による差押えに係る地方税又は公課を含む。）がその質権、抵当権又は先取特権により担保される債権に次いで徴収するものであるとき。
art-124/par-2/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-124/par-2/item-1
When the national tax pertaining to the seizure (in the case of realizing specified real property under participatory seizure, including the local tax or public charge pertaining to the seizure by the delinquent tax collection procedure of an administrative agency, etc. consenting to realization) is to be collected next after the claim secured by that pledge, mortgage, or statutory lien;
machine translation, not official
**二** その質権、抵当権又は先取特権により担保される債権の弁済期限がその財産の売却決定期日から六月以内に到来しないとき。
art-124/par-2/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-124/par-2/item-2
When the due date for performance of the claim secured by that pledge, mortgage, or statutory lien does not arrive within six months from the date of decision to sell that property; and
machine translation, not official
**三** その質権、抵当権又は先取特権を有する者から申出があつたとき。
art-124/par-2/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-124/par-2/item-3
When an application has been made by the person who holds that pledge, mortgage, or statutory lien.
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### 第百二十五条（換価に伴い消滅する権利の登記のまつ消の嘱託） — Commission of Cancellation of Registration of Rights Extinguished upon Realization
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art-125 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-125
**第一項** 税務署長は、第百二十一条（権利移転の登記の嘱託）の規定により権利の移転の登記を嘱託する場合において、換価に伴い消滅する権利に係る登記があるときは、あわせてそのまつ消を関係機関に嘱託しなければならない。
art-125/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-125/par-1
When commissioning the registration of transfer of a right pursuant to the provisions of Article 121 (Commission of Registration of Transfer of Rights), if there is a registration pertaining to a right that is extinguished upon realization, the district director must also commission the relevant authority to cancel it.
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### 第百二十六条（担保責任等） — Warranty, etc.
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art-126 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-126
**第一項** 民法第五百六十八条（競売における担保責任等）の規定は、差押財産等の換価の場合について準用する。
art-126/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-126/par-1
The provisions of Article 568 (Warranty in Cases of Auctions) of the Civil Code apply mutatis mutandis to the case of realization of seized property, etc.
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### 第百二十七条（法定地上権等の設定） — Establishment of Statutory Superficies Right, etc.
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art-127 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-127
**第一項** 土地及びその上にある建物又は立木（以下この条において「建物等」という。）が滞納者の所有に属する場合において、その土地又は建物等の差押があり、その換価によりこれらの所有者を異にするに至つたときは、その建物等につき、地上権が設定されたものとみなす。
art-127/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-127/par-1
If land and a building or standing trees on it (hereinafter in this Article referred to as "buildings, etc.") are owned by a delinquent taxpayer, and the land or the buildings, etc. are seized and, as a result of their realization, they come to have different owners, it is deemed that a superficies right has been established with respect to those buildings, etc.
machine translation, not official
**第二項** 前項の規定は、地上権及びその目的となる土地の上にある建物等が滞納者に属する場合について準用する。この場合において、同項中「地上権が設定された」とあるのは、「地上権の存続期間内において土地の賃貸借をした」と読み替えるものとする。
art-127/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-127/par-2
The provisions of the preceding paragraph apply mutatis mutandis where a superficies right and the buildings, etc. on the land that is the subject of that right belong to a delinquent taxpayer. In this case, the phrase "a superficies right has been established" in that paragraph is deemed to be replaced with "a lease of the land has been made within the duration of the superficies right".
machine translation, not official
**第三項** 前二項の場合において、その権利の存続期間及び地代は、当事者の請求により裁判所が定める。
art-127/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-127/par-3
In the cases referred to in the preceding two paragraphs, the duration and the ground rent of the right are to be determined by the court at the request of the parties.
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## 第四節 換価代金等の配当 — Section 4 Distribution of Proceeds of Realization, etc.
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ch-5/sec-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#ch-5/sec-4
### 第百二十八条（配当すべき金銭） — Money to Be Distributed
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art-128 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-128
**第一項** 税務署長は、次に掲げる金銭をこの節の定めるところにより配当しなければならない。
art-128/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-128/par-1
The district director must distribute the following money as provided for in this Section:
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**一** 差押財産又は特定参加差押不動産（次条第一項第三号及び第百三十六条（滞納処分費の範囲）において「差押財産等」という。）の売却代金
art-128/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-128/par-1/item-1
proceeds of the sale of seized property or specified real property under participatory seizure (referred to as "seized property, etc." in paragraph (1), item (iii) of the following Article and Article 136 (Scope of Expenses for the Delinquent Tax Collection Procedure));
machine translation, not official
**二** 有価証券、債権又は無体財産権等の差押えにより第三債務者等から給付を受けた金銭
art-128/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-128/par-1/item-2
money received from a third-party debtor, etc. through the seizure of securities, claims, or incorporeal property, etc.;
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**三** 差し押さえた金銭
art-128/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-128/par-1/item-3
money that has been seized; and
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**四** 交付要求により交付を受けた金銭
art-128/par-1/item-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-128/par-1/item-4
money received through a request for share distribution.
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**第二項** 第八十九条第三項（換価する財産の範囲等）の規定により差押財産等（同条第一項に規定する差押財産等をいう。以下この項において同じ。）が一括して公売に付され、又は随意契約により売却された場合において、各差押財産等ごとに前項第一号に掲げる売却代金の額を定める必要があるときは、その額は、売却代金の総額を各差押財産等の見積価額に応じて按分して得た額とする。各差押財産等ごとの滞納処分費の負担についても、同様とする。
art-128/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-128/par-2
If seized property, etc. (meaning the seized property, etc. prescribed in Article 89, paragraph (1); the same applies hereinafter in this paragraph) is put up for public sale or sold by private contract in a lump pursuant to the provisions of Article 89, paragraph (3) (Scope of Property to Be Realized, etc.), and it is necessary to determine the amount of the proceeds of the sale set out in item (i) of the preceding paragraph for each item of seized property, etc., that amount is to be the amount obtained by apportioning the total proceeds of the sale in accordance with the estimated value of each item of seized property, etc. The same applies to the bearing of the expenses for the delinquent tax collection procedure for each item of seized property, etc.
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### 第百二十九条（配当の原則） — Principles of Distribution
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art-129 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-129
**第一項** 前条第一項第一号又は第二号に掲げる金銭（以下「換価代金等」という。）は、次に掲げる国税その他の債権に配当する。
art-129/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-129/par-1
The money set out in paragraph (1), item (i) or (ii) of the preceding Article (hereinafter referred to as "proceeds of realization, etc.") is to be distributed to the following national taxes and other claims:
machine translation, not official
**一** 差押えに係る国税（特定参加差押不動産の売却代金を配当する場合にあつては、特定参加差押えに係る国税）
art-129/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-129/par-1/item-1
national tax pertaining to the seizure (in the case of distributing the proceeds of the sale of specified real property under participatory seizure, the national tax pertaining to the specified participatory seizure);
machine translation, not official
**二** 交付要求を受けた国税、地方税及び公課（特定参加差押不動産の売却代金を配当する場合にあつては、差押えに係る国税、地方税及び公課を含む。）
art-129/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-129/par-1/item-2
national tax, local tax, and public charges for which a request for share distribution has been received (in the case of distributing the proceeds of the sale of specified real property under participatory seizure, including the national tax, local tax, and public charges pertaining to the seizure);
machine translation, not official
**三** 差押財産等に係る質権、抵当権、先取特権、留置権又は担保のための仮登記により担保される債権
art-129/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-129/par-1/item-3
claims secured by a pledge, mortgage, statutory lien, right of retention, or provisional registration for security pertaining to seized property, etc.; and
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**四** 第五十九条第一項後段、第三項又は第四項（引渡命令を受けた第三者等の権利の保護）（これらの規定を第七十一条第四項（自動車、建設機械又は小型船舶の差押え）において準用する場合を含む。）の規定の適用を受ける損害賠償請求権又は借賃に係る債権
art-129/par-1/item-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-129/par-1/item-4
claims for damages or claims pertaining to rent that are subject to the application of the second sentence of Article 59, paragraph (1), or Article 59, paragraph (3) or (4) (Protection of Rights of Third Parties, etc. Who Have Received a Delivery Order) (including the case where these provisions are applied mutatis mutandis pursuant to Article 71, paragraph (4) (Seizure of Motor Vehicles, Construction Machinery, or Small Vessels)).
machine translation, not official
**第二項** 前条第一項第三号又は第四号に掲げる金銭は、それぞれ差押え又は交付要求に係る国税に充てる。
art-129/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-129/par-2
The money set out in paragraph (1), item (iii) or (iv) of the preceding Article is to be applied, respectively, to the national tax relating to the seizure or the request for share distribution.
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**第三項** 前二項の規定により配当した金銭に残余があるときは、その残余の金銭は、滞納者に交付する。
art-129/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-129/par-3
If there is a remainder of the money distributed pursuant to the provisions of the preceding two paragraphs, the remainder is to be delivered to the delinquent taxpayer.
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**第四項** 換価財産上に担保のための仮登記がある場合における当該仮登記により担保される債権に対する配当については、仮登記担保契約に関する法律第十三条（優先弁済請求権）（同法第二十条（土地等の所有権以外の権利を目的とする契約への準用）において準用する場合を含む。）の規定を準用する。
art-129/par-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-129/par-4
With respect to the distribution to a claim secured by a provisional registration for security where there is such a provisional registration on the property put up for realization, the provisions of Article 13 (Right to Claim Preferential Payment) of the Act on Contract for Establishment of Security Interests by Use of Provisional Registration (including as applied mutatis mutandis pursuant to Article 20 of that Act (Application Mutatis Mutandis to Contracts Whose Object Is a Right Other Than Ownership of Land, etc.)) apply mutatis mutandis.
machine translation, not official
**第五項** 換価代金等が第一項各号に掲げる国税その他の債権の総額に不足するときは、税務署長は、第二章（国税と他の債権との調整）、第五十九条第一項後段、第三項及び第四項（これらの規定を第七十一条第四項において準用する場合を含む。）、前項並びに民法その他の法律の規定により配当すべき順位及び金額を定めて配当しなければならない。
art-129/par-5 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-129/par-5
If the proceeds of realization, etc. are insufficient for the total amount of the national taxes and other claims set out in the items of paragraph (1), the district director must determine the order and amounts of distribution in accordance with the provisions of Chapter II (Coordination between National Tax and Other Claims), Article 59, paragraph (1), second sentence, and paragraphs (3) and (4) (including as applied mutatis mutandis pursuant to Article 71, paragraph (4)), the preceding paragraph, and the Civil Code and other Acts, and make the distribution.
machine translation, not official
**第六項** 第一項又は第二項の規定により国税に配当された金銭を国税（附帯税を除く。以下この項において同じ。）及びその延滞税又は利子税に充てるべきときは、その金銭は、まずその国税に充てなければならない。
art-129/par-6 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-129/par-6
If money distributed to national tax pursuant to the provisions of paragraph (1) or (2) is to be applied to national tax (excluding accessory tax; the same applies hereinafter in this paragraph) and to the delinquent tax or interest tax on it, that money must first be applied to that national tax.
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### 第百三十条（債権額の確認方法） — Method of Confirming the Amount of Claims
caption: machine translation, not official
art-130 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-130
**第一項** 前条第一項第二号に掲げる国税、地方税又は公課を徴収する者及び同項第三号又は第四号に掲げる債権を有する者は、売却決定の日の前日までに債権現在額申立書を税務署長に提出しなければならない。
art-130/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-130/par-1
A person who collects the national tax, local tax or public charge set out in paragraph (1), item (ii) of the preceding Article and a person who holds a claim set out in item (iii) or (iv) of that paragraph must submit a written statement of the current amount of claims to the district director by the day before the day of the decision to sell.
machine translation, not official
**第二項** 税務署長は、前項の債権現在額申立書を調査して前条第一項各号に掲げる国税その他の債権を確認するものとする。この場合において、次に掲げる債権を有する者が債権現在額申立書を提出しないときは、税務署長の調査によりその額を確認するものとする。
art-130/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-130/par-2
The district director is to investigate the written statement of the current amount of claims under the preceding paragraph and confirm the national taxes and other claims set out in the items of paragraph (1) of the preceding Article. In this case, if a person who holds a claim set out in the following items does not submit a written statement of the current amount of claims, the district director is to confirm the amount through the district director's own investigation.
machine translation, not official
**一** 登記がされた質権、抵当権若しくは先取特権により担保される債権又は担保のための仮登記により担保される債権
art-130/par-2/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-130/par-2/item-1
a claim secured by a registered pledge, mortgage or statutory lien, or a claim secured by a provisional registration for security;
machine translation, not official
**二** 登記することができない質権若しくは先取特権又は留置権により担保される債権で知れているもの
art-130/par-2/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-130/par-2/item-2
a known claim secured by a pledge or statutory lien that cannot be registered, or by a right of retention; or
machine translation, not official
**三** 前条第一項第四号に掲げる債権で知れているもの
art-130/par-2/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-130/par-2/item-3
a known claim set out in paragraph (1), item (iv) of the preceding Article.
machine translation, not official
**第三項** 前条第一項第三号に掲げる債権のうち前項第一号及び第二号に掲げる債権以外の債権を有する者が売却決定の時までに債権現在額申立書を提出しないときは、その者は、配当を受けることができない。
art-130/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-130/par-3
If a person who holds a claim set out in paragraph (1), item (iii) of the preceding Article, other than the claims set out in items (i) and (ii) of the preceding paragraph, does not submit a written statement of the current amount of claims by the time of the decision to sell, that person cannot receive distribution.
machine translation, not official
### 第百三十一条（配当計算書） — Statement of Distribution
caption: machine translation, not official
art-131 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-131
**第一項** 税務署長は、第百二十九条（配当の原則）の規定により配当しようとするときは、政令で定めるところにより、配当を受ける債権、前条第二項の規定により税務署長が確認した金額その他必要な事項を記載した配当計算書を作成し、換価財産の買受代金の納付の日から三日以内に、次に掲げる者に対する交付のため、その謄本を発送しなければならない。
art-131/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-131/par-1
When the district director intends to make a distribution pursuant to the provisions of Article 129 (Principles of Distribution), the district director must prepare, as provided by Cabinet Order, a statement of distribution stating the claims to receive distribution, the amount confirmed by the district director pursuant to the provisions of paragraph (2) of the preceding Article, and other necessary matters, and within three days from the date of payment of the purchase price for the property put up for realization, send a certified copy of it for delivery to the following persons:
machine translation, not official
**一** 債権現在額申立書を提出した者
art-131/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-131/par-1/item-1
a person who has submitted a written statement of the current amount of claims;
machine translation, not official
**二** 前条第二項後段の規定により金額を確認した債権を有する者
art-131/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-131/par-1/item-2
a person who holds a claim the amount of which was confirmed pursuant to the provisions of the second sentence of paragraph (2) of the preceding Article; and
machine translation, not official
**三** 滞納者
art-131/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-131/par-1/item-3
the delinquent taxpayer.
machine translation, not official
### 第百三十二条（換価代金等の交付期日） — Date of Delivery of the Proceeds of Realization, etc.
caption: machine translation, not official
art-132 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-132
**第一項** 税務署長は、前条の規定により配当計算書の謄本を交付するときは、その謄本に換価代金等の交付期日を附記して告知しなければならない。
art-132/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-132/par-1
When delivering a certified copy of the statement of distribution pursuant to the provisions of the preceding Article, the district director must give notice by appending the date of delivery of the proceeds of realization, etc. to that certified copy.
machine translation, not official
**第二項** 前項の換価代金等の交付期日は、配当計算書の謄本を交付のため発送した日から起算して七日を経過した日としなければならない。ただし、第百二十九条第一項第三号又は第四号（配当を受ける債権）に掲げる債権を有する者で前条第一号又は第二号に掲げる者に該当するものがない場合には、その期間は、短縮することができる。
art-132/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-132/par-2
The date of delivery of the proceeds of realization, etc. under the preceding paragraph must be the day on which seven days have elapsed counting from the day on which the certified copy of the statement of distribution was sent for delivery; however, if none of the persons who hold the claims set out in Article 129, paragraph (1), item (iii) or (iv) (Claims Receiving Distribution) falls under the persons set out in item (i) or (ii) of the preceding Article, that period may be shortened.
machine translation, not official
### 第百三十三条（換価代金等の交付） — Delivery of the Proceeds of Realization, etc.
caption: machine translation, not official
art-133 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-133
**第一項** 税務署長は、換価代金等の交付期日に配当計算書に従つて換価代金等を交付するものとする。
art-133/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-133/par-1
The district director is to deliver the proceeds of realization, etc. on the date of delivery of the proceeds of realization, etc., in accordance with the statement of distribution.
machine translation, not official
**第二項** 換価代金等の交付期日までに配当計算書に関する異議の申出があつた場合における前項の換価代金等の交付は、次に定めるところによる。
art-133/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-133/par-2
Delivery of the proceeds of realization, etc. under the preceding paragraph in the case where an objection to the statement of distribution has been filed by the date of delivery of the proceeds of realization, etc. is as provided in the following items:
machine translation, not official
**一** その異議が配当計算書に記載された国税、地方税又は公課の配当金額に対するものであるときは、その行政機関等からの通知に従い、配当計算書を更正し、又は直ちに交付するものとする。
art-133/par-2/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-133/par-2/item-1
where the objection is to the distribution amount of the national tax, local tax or public charge stated in the statement of distribution, the district director is to correct the statement of distribution or deliver the proceeds immediately, in accordance with the notice from the administrative agency, etc. concerned;
machine translation, not official
**二** その異議が配当計算書に記載された国税、地方税又は公課の配当金額を変更させないものである場合において、その異議に関係を有する者及び滞納者がその異議を正当と認めたとき、又はその他の方法で合意したときは、配当計算書を更正して交付するものとする。
art-133/par-2/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-133/par-2/item-2
where the objection would not change the distribution amount of the national tax, local tax or public charge stated in the statement of distribution, if the persons having an interest in the objection and the delinquent taxpayer find the objection to be justified or agree by other means, the district director is to correct the statement of distribution and deliver the proceeds; and
machine translation, not official
**三** その異議が配当計算書に記載された国税、地方税又は公課の配当金額を変更させるその他の債権の配当金額に関するものである場合において、その異議に関係を有する者及び滞納者がその異議を正当と認めたとき、又はその他の方法で合意したときは、配当計算書を更正して交付するものとし、その合意がなかつたときは、その異議を参酌して配当計算書を更正して交付し、又は異議につき相当の理由がないと認めるときは、直ちに国税、地方税又は公課の金額を交付するものとする。
art-133/par-2/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-133/par-2/item-3
where the objection concerns the distribution amount of another claim that would change the distribution amount of the national tax, local tax or public charge stated in the statement of distribution, if the persons having an interest in the objection and the delinquent taxpayer find the objection to be justified or agree by other means, the district director is to correct the statement of distribution and deliver the proceeds, and if there is no such agreement, the district director is to correct the statement of distribution taking the objection into account and deliver the proceeds, or, if the director finds that there are no reasonable grounds for the objection, to immediately deliver the amount of the national tax, local tax or public charge.
machine translation, not official
**第三項** 税務署長は、前項の規定により換価代金等を交付することができない場合、換価代金等を配当すべき債権が停止条件付である場合又は換価代金等を配当すべき債権が仮登記（民事保全法（平成元年法律第九十一号）第五十三条第二項（不動産の登記請求権を保全するための処分禁止の仮処分の執行）（同法第五十四条（不動産に関する権利以外の権利についての登記又は登録請求権を保全するための処分禁止の仮処分の執行）において準用する場合を含む。）の規定による仮処分による仮登記を含む。）がされた質権、抵当権若しくは先取特権により担保される債権である場合には、換価代金等を供託しなければならない。この場合（前項の規定により換価代金等を交付することができない場合に限る。）において、税務署長は、その旨を異議に関係を有する者に通知しなければならない。
art-133/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-133/par-3
The district director must deposit the proceeds of realization, etc. in the case where the proceeds of realization, etc. cannot be delivered pursuant to the provisions of the preceding paragraph, in the case where the claim to which the proceeds of realization, etc. are to be distributed is subject to a condition precedent, or in the case where the claim to which the proceeds of realization, etc. are to be distributed is a claim secured by a pledge, mortgage or statutory lien for which a provisional registration (including a provisional registration by a provisional disposition under the provisions of Article 53, paragraph (2) (Execution of Provisional Disposition Prohibiting Disposal to Preserve the Right to Claim Registration of Real Property) of the Civil Provisional Remedies Act (Act No. 91 of 1989) (including as applied mutatis mutandis pursuant to Article 54 of that Act (Execution of Provisional Disposition Prohibiting Disposal to Preserve the Right to Claim Registration or Recording of Rights Other Than Rights Relating to Real Property))) has been made. In this case (limited to the case where the proceeds of realization, etc. cannot be delivered pursuant to the provisions of the preceding paragraph), the district director must notify the persons having an interest in the objection to that effect.
machine translation, not official
**第四項** 前項の場合において、確定判決、異議に関係を有する者の全員の同意その他の理由により換価代金等の交付を受けるべき者及び金額が明らかになつたときは、これに従つて配当しなければならない。この場合において、税務署長は、その配当を受けるべき者に配当額支払証を交付するとともに、同項の規定により供託した供託所に支払委託書を送付しなければならない。
art-133/par-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-133/par-4
In the case referred to in the preceding paragraph, when the persons who are to receive delivery of the proceeds of realization, etc. and the amounts have become clear by reason of a final judgment, the consent of all persons having an interest in the objection, or other grounds, the distribution must be made accordingly. In this case, the district director must deliver a certificate of payment of the distribution amount to the person who is to receive the distribution and send a written payment entrustment to the deposit office with which the deposit was made pursuant to the provisions of that paragraph.
machine translation, not official
**第五項** 前項の規定による配当を受けるべき者に対する供託所の支払は、同項の支払委託書に基づき行うものとする。
art-133/par-5 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-133/par-5
Payment by the deposit office to the person who is to receive distribution pursuant to the provisions of the preceding paragraph is to be made on the basis of the written payment entrustment referred to in that paragraph.
machine translation, not official
**第六項** 第三項の規定による供託がされた場合における当該供託に係る債権者は、その供託の事由が消滅したときは、直ちに、その旨を税務署長に届け出なければならない。
art-133/par-6 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-133/par-6
When a deposit has been made pursuant to the provisions of paragraph (3), the creditor relating to that deposit must, immediately upon the extinction of the grounds for the deposit, report that fact to the district director.
machine translation, not official
**第七項** 税務署長は、第三項の規定による供託がされた場合において、その供託がされた日（この項の規定による催告によりその供託に係る供託の事由が消滅していない旨の届出をした場合にあつては、最後に当該届出をした日）から前項の規定による届出がされることなく二年を経過したときは、当該供託に係る債権者に対し、その供託に係る供託の事由が消滅しているときは同項の規定による届出をし、又はその供託に係る供託の事由が消滅していないときはその旨の届出をすべき旨を催告しなければならない。
art-133/par-7 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-133/par-7
When a deposit has been made pursuant to the provisions of paragraph (3), if two years have elapsed from the day of the deposit (or, where the creditor has made a notification, in response to a reminder under this paragraph, that the grounds for the deposit have not been extinguished, from the day of the last such notification) without a notification under the provisions of the preceding paragraph being made, the district director must send the creditor relating to the deposit a reminder to make the notification under the provisions of that paragraph if the grounds for the deposit have been extinguished, or to make a notification to the effect that they have not been extinguished if the grounds for the deposit have not been extinguished.
machine translation, not official
**第八項** 前項の規定による催告を受けた当該供託に係る債権者が、催告を受けた日から十四日以内に第六項の規定による届出又は前項の供託の事由が消滅していない旨の届出をしないときは、税務署長は、当該供託に係る債権者を除外して第四項の規定により供託金について換価代金等の配当を実施する旨の決定をすることができる。
art-133/par-8 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-133/par-8
If the creditor relating to the deposit who has received the reminder under the preceding paragraph does not make, within 14 days from the day of receiving the reminder, the notification under the provisions of paragraph (6) or the notification under the preceding paragraph that the grounds for the deposit have not been extinguished, the district director may make a decision to carry out the distribution of the proceeds of realization, etc. out of the deposited money pursuant to the provisions of paragraph (4), excluding the creditor relating to the deposit.
machine translation, not official
**第九項** 前項の決定は、当該供託に係る債権者が当該決定の告知を受けた日から七日を経過した日にその効力を生ずる。ただし、当該供託に係る債権者が当該七日の期間が経過するまでに第六項の規定による届出又は第七項の供託の事由が消滅していない旨の届出をしたときは、この限りでない。
art-133/par-9 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-133/par-9
The decision under the preceding paragraph takes effect on the day on which seven days have elapsed from the day on which the creditor relating to the deposit received notice of the decision; however, this does not apply if the creditor relating to the deposit has made, by the time that seven-day period has elapsed, the notification under the provisions of paragraph (6) or the notification under paragraph (7) that the grounds for the deposit have not been extinguished.
machine translation, not official
**第十項** 当該供託に係る債権者が第七項に規定する期間を経過する前に税務署長にその供託に係る供託の事由が消滅していない旨の届出をしたときは、同項の規定の適用については、同項の供託の事由が消滅していない旨の届出があつたものとみなす。
art-133/par-10 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-133/par-10
If the creditor relating to the deposit has notified the district director, before the period prescribed in paragraph (7) has elapsed, that the grounds for the deposit have not been extinguished, then for the purpose of the application of that paragraph, the notification referred to in that paragraph that the grounds for the deposit have not been extinguished is deemed to have been made.
machine translation, not official
### 第百三十四条（換価代金等の供託） — Deposit of the Proceeds of Realization, etc.
caption: machine translation, not official
art-134 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-134
**第一項** 換価代金等を配当すべき債権の弁済期が到来していないときは、その債権者に交付すべき金額は、供託しなければならない。
art-134/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-134/par-1
If the due date for performance of the claim to which the proceeds of realization, etc. are to be distributed has not arrived, the amount to be delivered to the creditor must be deposited.
machine translation, not official
**第二項** 税務署長は、前項の規定により供託したときは、その旨を同項の債権者に通知しなければならない。
art-134/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-134/par-2
When the district director has made a deposit pursuant to the provisions of the preceding paragraph, the district director must notify the creditor referred to in that paragraph to that effect.
machine translation, not official
### 第百三十五条（売却決定の取消に伴う措置） — Measures Accompanying Revocation of Decision to Sell
caption: machine translation, not official
art-135 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-135
**第一項** 税務署長は、売却決定を取り消したときは、次に掲げる手続をしなければならない。ただし、第百十二条第一項（動産等の売却決定の取消）の規定により、その取消をもつて買受人に対抗することができないときは、この限りでない。
art-135/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-135/par-1
When the district director has revoked a decision to sell, the director must carry out the following procedures; however, this does not apply where, under Article 112, paragraph (1) (Revocation of Decision to Sell Movables, etc.), the revocation cannot be asserted against the purchaser:
machine translation, not official
**一** 徴収職員が受領した換価代金等の買受人への返還
art-135/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-135/par-1/item-1
return to the purchaser of the proceeds of realization, etc. received by the collection official;
machine translation, not official
**二** 第百二十一条（権利移転の登記の嘱託）その他の法令の規定により嘱託した換価に係る権利の移転の登記のまつ消の嘱託
art-135/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-135/par-1/item-2
commission of the cancellation of the registration of the transfer of the rights relating to the realization that was commissioned pursuant to the provisions of Article 121 (Commission of Registration of Transfer of Rights) or other laws and regulations; and
machine translation, not official
**三** 第百二十五条（換価に伴い消滅する権利の登記のまつ消の嘱託）その他の法令の規定による嘱託で換価に係るものによりまつ消された質権、抵当権その他の権利の登記の回復の登記の嘱託
art-135/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-135/par-1/item-3
commission of the registration of restoration of the registration of a pledge, mortgage or other right that was cancelled by a commission relating to the realization pursuant to the provisions of Article 125 (Commission of Cancellation of Registration of Rights Extinguished upon Realization) or other laws and regulations.
machine translation, not official
**第二項** 前項第三号の規定により嘱託した回復の登記に係る質権者、抵当権者又は先取特権者に対し換価代金等から配当した金額がある場合において、これらの者がその金額を返還しないときは、税務署長は、その金額を限度として、これらの者に代位することができる。この場合において、配当した金額がその質権、抵当権又は先取特権により担保される債権の一部であるときは、税務署長は、その代位した債権者の承諾を要しないで、その代位に係る権利を行使し、かつ、その債権者に優先して弁済を受けることができる。
art-135/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-135/par-2
Where there is an amount distributed from the proceeds of realization, etc. to a pledgee, mortgagee or holder of a statutory lien relating to the registration of restoration commissioned pursuant to the provisions of item (iii) of the preceding paragraph, if they do not return that amount, the district director may be subrogated to them to the extent of that amount. In this case, where the distributed amount is part of the claim secured by that pledge, mortgage or statutory lien, the district director may exercise the right relating to the subrogation and receive payment in priority to that creditor, without the consent of the creditor to whom the director is subrogated.
machine translation, not official
## 第五節 滞納処分費 — Section 5 Expenses for the Delinquent Tax Collection Procedure
heading: machine translation, not official
ch-5/sec-5 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#ch-5/sec-5
### 第百三十六条（滞納処分費の範囲） — Scope of Expenses for the Delinquent Tax Collection Procedure
caption: machine translation, not official
art-136 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-136
**第一項** 滞納処分費は、国税の滞納処分による財産の差押え、交付要求、差押財産等の保管、運搬、換価及び第九十三条（修理等の処分）の規定による処分、差し押さえた有価証券、債権及び無体財産権等の取立て並びに配当に関する費用（通知書その他の書類の送達に要する費用を除く。）とする。
art-136/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-136/par-1
The expenses for the delinquent tax collection procedure are the expenses relating to the seizure of property by the delinquent tax collection procedure for national tax, request for share distribution, custody, transport and realization of seized property, etc., and dispositions pursuant to the provisions of Article 93 (Dispositions such as Repair), the collection of seized securities, claims and incorporeal property, etc., and distribution (excluding the expenses required for the service of written notices and other documents).
machine translation, not official
### 第百三十七条（滞納処分費の配当等の順位） — Order of Distribution, etc. of Expenses for the Delinquent Tax Collection Procedure
caption: machine translation, not official
art-137 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-137
**第一項** 滞納処分費については、その徴収の基因となつた国税に先だつて配当し、又は充当する。
art-137/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-137/par-1
The expenses for the delinquent tax collection procedure are distributed or applied in priority to the national tax that gave rise to their collection.
machine translation, not official
### 第百三十八条（滞納処分費の納入の告知） — Notice of Payment of Expenses for the Delinquent Tax Collection Procedure
caption: machine translation, not official
art-138 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-138
**第一項** 国税が完納された場合において、滞納処分費につき滞納者の財産を差し押えようとするときは、税務署長は、政令で定めるところにより、滞納者に対し、納入の告知をしなければならない。
art-138/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-138/par-1
If the national tax has been paid in full and the property of the delinquent taxpayer is to be seized with respect to the expenses for the delinquent tax collection procedure, the district director must, as provided by Cabinet Order, give the delinquent taxpayer notice of payment.
machine translation, not official
## 第六節 雑則 — Section 6 Miscellaneous Provisions
heading: machine translation, not official
ch-5/sec-6 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#ch-5/sec-6
## 第一款 滞納処分の効力 — Subsection 1 Effect of Delinquent Tax Collection Procedures
heading: machine translation, not official
ch-5/sec-6/subsec-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#ch-5/sec-6/subsec-1
### 第百三十九条（相続等があつた場合の滞納処分の効力） — Effect of Delinquent Tax Collection Procedures Where Inheritance, etc. Has Occurred
caption: machine translation, not official
art-139 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-139
**第一項** 滞納者の財産について滞納処分を執行した後、滞納者が死亡し、又は滞納者である法人が合併により消滅したときは、その財産につき滞納処分を続行することができる。
art-139/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-139/par-1
After a delinquent tax collection procedure has been executed on the property of a delinquent taxpayer, if the delinquent taxpayer dies or a corporation that is the delinquent taxpayer is extinguished by merger, the delinquent tax collection procedure may be continued on that property.
machine translation, not official
**第二項** 滞納者の死亡後その国税につき滞納者の名義の財産に対してした差押えは、当該国税につきその財産を有する相続人に対してされたものとみなす。ただし、徴収職員がその死亡を知つていたときは、この限りでない。
art-139/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-139/par-2
A seizure made, after the death of the delinquent taxpayer, on property in the name of the delinquent taxpayer for that national tax is deemed to have been made against the heir who holds that property with respect to that national tax; however, this does not apply if the collection official knew of the death.
machine translation, not official
**第三項** 信託の受託者の任務が終了した場合において、新たな受託者が就任するに至るまでの間に信託財産に属する財産について滞納処分を執行した後、新たな受託者が就任したときは、その財産につき滞納処分を続行することができる。
art-139/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-139/par-3
Where the duties of the trustee of a trust have ended, if a new trustee takes office after a delinquent tax collection procedure has been executed, during the period until a new trustee takes office, on property belonging to the trust property, the delinquent tax collection procedure may be continued on that property.
machine translation, not official
**第四項** 信託の受託者である法人の信託財産に属する財産について滞納処分を執行した後、当該受託者である法人としての権利義務を承継する分割が行われたときは、その財産につき滞納処分を続行することができる。
art-139/par-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-139/par-4
After a delinquent tax collection procedure has been executed on property belonging to the trust property of a corporation that is the trustee of a trust, if a split has been carried out by which the rights and obligations of that corporation as trustee are succeeded to, the delinquent tax collection procedure may be continued on that property.
machine translation, not official
### 第百四十条（仮差押等がされた財産に対する滞納処分の効力） — Effect of Delinquent Tax Collection Procedures on Property Subject to Provisional Seizure, etc.
caption: machine translation, not official
art-140 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-140
**第一項** 滞納処分は、仮差押又は仮処分によりその執行を妨げられない。
art-140/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-140/par-1
The execution of a delinquent tax collection procedure is not hindered by a provisional seizure or provisional disposition.
machine translation, not official
## 第二款 財産の調査 — Subsection 2 Investigation of Property
heading: machine translation, not official
ch-5/sec-6/subsec-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#ch-5/sec-6/subsec-2
### 第百四十一条（徴収職員の滞納処分に関する調査に係る質問検査権） — Authority of Collection Officials to Question and Inspect in Investigations Concerning Delinquent Tax Collection Procedures
caption: machine translation, not official
art-141 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-141
**第一項** 徴収職員は、滞納処分のため滞納者の財産を調査する必要があるときは、その必要と認められる範囲内において、次に掲げる者に質問し、その者の財産に関する帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。第百四十六条の二（事業者等への協力要請）及び第百八十八条第三号（罰則）において同じ。）その他の物件を検査し、又は当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
art-141/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-141/par-1
When it is necessary to investigate the property of a delinquent taxpayer for the purpose of a delinquent tax collection procedure, a collection official may, within the scope found to be necessary, question the persons listed in the following items, inspect books and documents relating to the property of such persons (including, where electronic or magnetic records (meaning records made in an electronic form, a magnetic form, or any other form that cannot be perceived by human senses, which are used for information processing by computers) are created or kept in lieu of the creation or keeping of such books and documents, those electronic or magnetic records; the same applies in Article 146-2 (Requests for Cooperation to Business Operators, etc.) and Article 188, item (iii) (Penal Provisions)) and other articles, and request the presentation or submission of such articles (including copies thereof).
machine translation, not official
**一** 滞納者
art-141/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-141/par-1/item-1
a delinquent taxpayer;
machine translation, not official
**二** 滞納者の財産を占有する第三者及びこれを占有していると認めるに足りる相当の理由がある第三者
art-141/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-141/par-1/item-2
a third party who possesses the property of a delinquent taxpayer, and a third party for whom there are reasonable grounds to find that the third party possesses it;
machine translation, not official
**三** 滞納者に対し債権若しくは債務があつた、若しくはあると認めるに足りる相当の理由がある者又は滞納者から財産を取得したと認めるに足りる相当の理由がある者
art-141/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-141/par-1/item-3
a person who has or had a claim against or an obligation to a delinquent taxpayer, or a person for whom there are reasonable grounds to find that the person has or had such a claim or obligation, or a person for whom there are reasonable grounds to find that the person has acquired property from a delinquent taxpayer; or
machine translation, not official
**四** 滞納者が株主又は出資者である法人
art-141/par-1/item-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-141/par-1/item-4
a juridical person of which a delinquent taxpayer is a shareholder or investor.
machine translation, not official
### 第百四十一条の二（提出物件の留置き） — Retention of Submitted Articles
caption: machine translation, not official
art-141-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-141-2
**第一項** 徴収職員は、滞納処分に関する調査について必要があるときは、当該調査において提出された物件を留め置くことができる。
art-141-2/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-141-2/par-1
When it is necessary for an investigation concerning a delinquent tax collection procedure, a collection official may retain articles submitted in that investigation.
machine translation, not official
### 第百四十二条（捜索の権限及び方法） — Authority and Methods of Search
caption: machine translation, not official
art-142 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-142
**第一項** 徴収職員は、滞納処分のため必要があるときは、滞納者の物又は住居その他の場所につき捜索することができる。
art-142/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-142/par-1
When it is necessary for the purpose of a delinquent tax collection procedure, a collection official may search the articles or the dwelling or other premises of a delinquent taxpayer.
machine translation, not official
**第二項** 徴収職員は、滞納処分のため必要がある場合には、次の各号の一に該当するときに限り、第三者の物又は住居その他の場所につき捜索することができる。
art-142/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-142/par-2
When it is necessary for the purpose of a delinquent tax collection procedure, a collection official may search the articles or the dwelling or other premises of a third party only where one of the following items applies.
machine translation, not official
**一** 滞納者の財産を所持する第三者がその引渡をしないとき。
art-142/par-2/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-142/par-2/item-1
Where a third party who possesses the property of a delinquent taxpayer does not deliver it; or
machine translation, not official
**二** 滞納者の親族その他の特殊関係者が滞納者の財産を所持すると認めるに足りる相当の理由がある場合において、その引渡をしないとき。
art-142/par-2/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-142/par-2/item-2
Where there are reasonable grounds to find that a relative or other person with a special relationship to a delinquent taxpayer possesses the property of the delinquent taxpayer, and that person does not deliver it.
machine translation, not official
**第三項** 徴収職員は、前二項の捜索に際し必要があるときは、滞納者若しくは第三者に戸若しくは金庫その他の容器の類を開かせ、又は自らこれらを開くため必要な処分をすることができる。
art-142/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-142/par-3
When it is necessary in the course of a search under the preceding two paragraphs, a collection official may have a delinquent taxpayer or a third party open doors, safes, or other containers, or may take the measures necessary to open them himself or herself.
machine translation, not official
### 第百四十三条（捜索の時間制限） — Time Limits on Searches
caption: machine translation, not official
art-143 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-143
**第一項** 捜索は、日没後から日出前まではすることができない。ただし、日没前に着手した捜索は、日没後まで継続することができる。
art-143/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-143/par-1
A search must not be conducted from sunset until sunrise; provided, however, that a search commenced before sunset may be continued after sunset.
machine translation, not official
**第二項** 旅館、飲食店その他夜間でも公衆が出入することができる場所については、滞納処分の執行のためやむを得ない必要があると認めるに足りる相当の理由があるときは、前項本文の規定にかかわらず、日没後でも、公開した時間内は、捜索することができる。
art-143/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-143/par-2
Notwithstanding the main clause of the preceding paragraph, with regard to inns, restaurants, and other places that the public may enter and leave even at night, where there are reasonable grounds to find that it is unavoidably necessary for the execution of a delinquent tax collection procedure, a search may be conducted even after sunset during the hours when the place is open to the public.
machine translation, not official
### 第百四十四条（捜索の立会人） — Witnesses to Searches
caption: machine translation, not official
art-144 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-144
**第一項** 徴収職員は、捜索をするときは、その捜索を受ける滞納者若しくは第三者又はその同居の親族若しくは使用人その他の従業者で相当のわきまえのあるものを立ち会わせなければならない。この場合において、これらの者が不在であるとき、又は立会いに応じないときは、成年に達した者二人以上又は地方公共団体の職員若しくは警察官を立ち会わせなければならない。
art-144/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-144/par-1
When conducting a search, a collection official must have present as a witness the delinquent taxpayer or third party subject to the search, or a relative living with that person, or an employee or other worker of that person, who has appropriate discretion. In this case, if these persons are absent or do not comply with the request to attend, the collection official must have present as witnesses two or more persons who have attained the age of majority, or an employee of a local government or a police officer.
machine translation, not official
### 第百四十五条（出入禁止） — Prohibition of Entry and Exit
caption: machine translation, not official
art-145 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-145
**第一項** 徴収職員は、捜索、差押又は差押財産の搬出をする場合において、これらの処分の執行のため支障があると認められるときは、これらの処分をする間は、次に掲げる者を除き、その場所に出入することを禁止することができる。
art-145/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-145/par-1
When conducting a search, seizure, or removal of seized property, if it is found that there is an obstruction to the execution of these measures, a collection official may prohibit entry into and exit from the place while these measures are being carried out, except for the following persons:
machine translation, not official
**一** 滞納者
art-145/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-145/par-1/item-1
a delinquent taxpayer;
machine translation, not official
**二** 差押に係る財産を保管する第三者及び第百四十二条第二項（第三者に対する捜索）の規定により捜索を受けた第三者
art-145/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-145/par-1/item-2
a third party who keeps the property subject to seizure, and a third party who has been searched under Article 142, paragraph (2) (Search of Third Parties);
machine translation, not official
**三** 前二号に掲げる者の同居の親族
art-145/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-145/par-1/item-3
a relative living with a person listed in the preceding two items; and
machine translation, not official
**四** 滞納者の国税に関する申告、申請その他の事項につき滞納者を代理する権限を有する者
art-145/par-1/item-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-145/par-1/item-4
a person who has the authority to represent a delinquent taxpayer with regard to the delinquent taxpayer's returns, applications, and other matters concerning national taxes.
machine translation, not official
### 第百四十六条（捜索調書の作成） — Preparation of Search Records
caption: machine translation, not official
art-146 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-146
**第一項** 徴収職員は、捜索したときは、捜索調書を作成しなければならない。
art-146/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-146/par-1
When a collection official has conducted a search, the collection official must prepare a search record.
machine translation, not official
**第二項** 徴収職員は、捜索調書を作成した場合には、その謄本を捜索を受けた滞納者又は第三者及びこれらの者以外の立会人があるときはその立会人に交付しなければならない。
art-146/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-146/par-2
When a collection official has prepared a search record, the collection official must deliver a certified copy of it to the delinquent taxpayer or third party that was searched and, where there is a witness other than those persons, to the witness.
machine translation, not official
**第三項** 前二項の規定は、第五十四条（差押調書）の規定により差押調書を作成する場合には、適用しない。この場合においては、差押調書の謄本を前項の第三者及び立会人に交付しなければならない。
art-146/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-146/par-3
The provisions of the preceding two paragraphs do not apply where a seizure record is prepared pursuant to Article 54 (Seizure Record). In this case, a certified copy of the seizure record must be delivered to the third party and the witness referred to in the preceding paragraph.
machine translation, not official
### 第百四十六条の二（事業者等への協力要請） — Requests for Cooperation to Business Operators, etc.
caption: machine translation, not official
art-146-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-146-2
**第一項** 徴収職員は、滞納処分に関する調査について必要があるときは、事業者（特別の法律により設立された法人を含む。）又は官公署に、当該調査に関し参考となるべき帳簿書類その他の物件の閲覧又は提供その他の協力を求めることができる。
art-146-2/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-146-2/par-1
When it is necessary for an investigation concerning a delinquent tax collection procedure, a collection official may request a business operator (including a corporation established under a special Act) or a government agency or public office to cooperate with regard to the investigation, such as by allowing the inspection or providing of books and documents and other articles that would serve as reference for the investigation.
machine translation, not official
### 第百四十七条（身分証明書の提示等） — Presentation of Identification Cards, etc.
caption: machine translation, not official
art-147 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-147
**第一項** 徴収職員は、この款の規定により質問、検査、提示若しくは提出の要求若しくは捜索をする場合又は前条の職務を執行する場合には、その身分を示す証明書を携帯し、関係者の請求があつたときは、これを提示しなければならない。
art-147/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-147/par-1
When conducting questioning, inspection, a request for presentation or submission, or a search under the provisions of this Subsection, or when performing the duties referred to in the preceding Article, a collection official must carry a certificate showing their status and must present it when requested by a person concerned.
machine translation, not official
**第二項** この款の規定による質問、検査、提示若しくは提出の要求、物件の留置き又は捜索の権限は、犯罪捜査のために認められたものと解してはならない。
art-147/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-147/par-2
The authority to question, inspect, request presentation or submission, retain articles, or search under the provisions of this Subsection must not be construed as having been granted for the purpose of a criminal investigation.
machine translation, not official
---
## Cites
- art-47/par-1/item-2: 国税通則法第三十七条第一項 → 国税通則法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-37/par-1 · https://japanlaw.org/l/337AC0000000066/art-37/par-1
- art-47/par-2: 前項第一号 → 国税徴収法 第四十七条第一項第一号 (Article 47, paragraph (1), item (i)), art-47/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-47/par-1/item-1
- art-47/par-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-47/par-3: 第一項 → 国税徴収法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-47/par-1
- art-49/par-1: 第七十五条 → 国税徴収法 第七十五条 (Article 75), art-75 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-75
- art-49/par-1: 第七十六条 → 国税徴収法 第七十六条 (Article 76), art-76 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76
- art-49/par-1: 第七十八条 → 国税徴収法 第七十八条 (Article 78), art-78 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-78
- art-50/par-1: 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-50/par-1: 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-50/par-1: この項 → 国税徴収法 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-50/par-1
- art-50/par-2: 前項 → 国税徴収法 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-50/par-1
- art-50/par-3: 前項 → 国税徴収法 第五十条第二項 (Article 50, paragraph (2)), art-50/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-50/par-2
- art-50/par-3: 第一項 → 国税徴収法 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-50/par-1
- art-50/par-4: 前項 → 国税徴収法 第五十条第三項 (Article 50, paragraph (3)), art-50/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-50/par-3
- art-50/par-4: 第一項 → 国税徴収法 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-50/par-1
- art-50/par-5: 第二項 → 国税徴収法 第五十条第二項 (Article 50, paragraph (2)), art-50/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-50/par-2
- art-50/par-5: 前項 → 国税徴収法 第五十条第四項 (Article 50, paragraph (4)), art-50/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-50/par-4
- art-51/par-3: 前項 → 国税徴収法 第五十一条第二項 (Article 51, paragraph (2)), art-51/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-51/par-2
- art-51/par-3: 前条第五項 → 国税徴収法 第五十条第五項 (Article 50, paragraph (5)), art-50/par-5 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-50/par-5
- art-52-2/par-1: 仮登記担保契約に関する法律第十五条 → e-Gov law 353AC0000000078, 第十五条 (Article 15), art-15 — not held in this collection
- art-52-2/par-1: 同法第二十条 → e-Gov law 353AC0000000078, 第二十条 (Article 20), art-20 — not held in this collection
- art-53/par-1: 中小企業等協同組合法（昭和二十四年法律第百八十一号）第九条の七の二第一項 → e-Gov law 324AC0000000181, 第九条の七の二第一項 (Article 9-7-2, paragraph (1)), art-9-7-2/par-1 — not held in this collection
- art-53/par-2: 前項 → 国税徴収法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-53/par-1
- art-53/par-2: 民法第三百四条第一項 → 民法 第三百四条第一項 (Article 304, paragraph (1)), art-304/par-1 — https://japanlaw.org/ja/civil-code/art-304/par-1 · https://japanlaw.org/l/129AC0000000089/art-304/par-1
- art-54/par-1/item-2: 第七十三条の二 → 国税徴収法 第七十三条の二 (Article 73-2), art-73-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73-2
- art-54/par-1/item-3: 第七十二条の二から第七十三条の二まで → 国税徴収法 第七十二条の二 (Article 72-2), art-72-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-72-2
- art-54/par-1/item-3: 第七十二条の二から第七十三条の二まで → 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-54/par-1/item-3: 第七十二条の二から第七十三条の二まで → 国税徴収法 第七十三条の二 (Article 73-2), art-73-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73-2
- art-56/par-2: 前項 → 国税徴収法 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-56/par-1
- art-57/par-2: 前項 → 国税徴収法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-57/par-1
- art-58/par-2: 前項 → 国税徴収法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-58/par-1
- art-58/par-3: 前項 → 国税徴収法 第五十八条第二項 (Article 58, paragraph (2)), art-58/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-58/par-2
- art-58/par-3: 第一項 → 国税徴収法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-58/par-1
- art-59/par-1: 前条第二項 → 国税徴収法 第五十八条第二項 (Article 58, paragraph (2)), art-58/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-58/par-2
- art-59/par-2: 前条第二項 → 国税徴収法 第五十八条第二項 (Article 58, paragraph (2)), art-58/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-58/par-2
- art-59/par-2: 前項 → 国税徴収法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-59/par-1
- art-59/par-3: 前条第二項 → 国税徴収法 第五十八条第二項 (Article 58, paragraph (2)), art-58/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-58/par-2
- art-59/par-3: 第一項 → 国税徴収法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-59/par-1
- art-59/par-3: 同条第三項 → 国税徴収法 第五十八条第三項 (Article 58, paragraph (3)), art-58/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-58/par-3
- art-59/par-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-59/par-4: 前三項 → 国税徴収法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-59/par-1
- art-59/par-4: 前三項 → 国税徴収法 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-59/par-2
- art-59/par-4: 前三項 → 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-59/par-4: 前条第一項 → 国税徴収法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-58/par-1
- art-60/par-2: 前項 → 国税徴収法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-60/par-1
- art-60/par-2: 第五十六条第二項 → 国税徴収法 第五十六条第二項 (Article 56, paragraph (2)), art-56/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-56/par-2
- art-61/par-1: 前条第一項 → 国税徴収法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-60/par-1
- art-61/par-2: 前項 → 国税徴収法 第六十一条第一項 (Article 61, paragraph (1)), art-61/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-61/par-1
- art-62/par-1: 電子記録債権法第二条第一項 → e-Gov law 419AC0000000102, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-62/par-1: 次条 → 国税徴収法 第六十二条の二 (Article 62-2), art-62-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-62-2
- art-62/par-1: この条 → 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-62/par-3: 第一項 → 国税徴収法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-62/par-1
- art-62-2/par-1: 電子記録債権法第二条第二項 → e-Gov law 419AC0000000102, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-62-2/par-1: この条 → 国税徴収法 第六十二条の二 (Article 62-2), art-62-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-62-2
- art-62-2/par-3: 第一項 → 国税徴収法 第六十二条の二第一項 (Article 62-2, paragraph (1)), art-62-2/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-62-2/par-1
- art-65/par-1: 第五十六条第一項 → 国税徴収法 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-56/par-1
- art-65/par-1: 第五十八条 → 国税徴収法 第五十八条 (Article 58), art-58 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-58
- art-67/par-2: 前項 → 国税徴収法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-67/par-1
- art-67/par-3: 第一項 → 国税徴収法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-67/par-1
- art-67/par-4: 国税通則法第五十五条第一項から第三項まで → 国税通則法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-55/par-1 · https://japanlaw.org/l/337AC0000000066/art-55/par-1
- art-67/par-4: 国税通則法第五十五条第一項から第三項まで → 国税通則法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-55/par-2 · https://japanlaw.org/l/337AC0000000066/art-55/par-2
- art-67/par-4: 国税通則法第五十五条第一項から第三項まで → 国税通則法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-55/par-3 · https://japanlaw.org/l/337AC0000000066/art-55/par-3
- art-67/par-4: 第一項 → 国税徴収法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-67/par-1
- art-68/par-2: 前項 → 国税徴収法 第六十八条第一項 (Article 68, paragraph (1)), art-68/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-68/par-1
- art-68/par-4: 前項 → 国税徴収法 第六十八条第三項 (Article 68, paragraph (3)), art-68/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-68/par-3
- art-68/par-4: 第二項 → 国税徴収法 第六十八条第二項 (Article 68, paragraph (2)), art-68/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-68/par-2
- art-68/par-5: 第二項 → 国税徴収法 第六十八条第二項 (Article 68, paragraph (2)), art-68/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-68/par-2
- art-68/par-5: 前項 → 国税徴収法 第六十八条第四項 (Article 68, paragraph (4)), art-68/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-68/par-4
- art-69/par-2: 前項 → 国税徴収法 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-69/par-1
- art-70/par-1: 第六十八条第一項から第四項まで → 国税徴収法 第六十八条第一項 (Article 68, paragraph (1)), art-68/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-68/par-1
- art-70/par-1: 第六十八条第一項から第四項まで → 国税徴収法 第六十八条第二項 (Article 68, paragraph (2)), art-68/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-68/par-2
- art-70/par-1: 第六十八条第一項から第四項まで → 国税徴収法 第六十八条第三項 (Article 68, paragraph (3)), art-68/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-68/par-3
- art-70/par-1: 第六十八条第一項から第四項まで → 国税徴収法 第六十八条第四項 (Article 68, paragraph (4)), art-68/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-68/par-4
- art-70/par-4: 前項 → 国税徴収法 第七十条第三項 (Article 70, paragraph (3)), art-70/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-70/par-3
- art-70/par-4: 第一項 → 国税徴収法 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-70/par-1
- art-70/par-4: 第六十八条第二項 → 国税徴収法 第六十八条第二項 (Article 68, paragraph (2)), art-68/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-68/par-2
- art-70/par-5: 第二項 → 国税徴収法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-70/par-2
- art-71/par-1: 第六十八条第一項から第四項まで → 国税徴収法 第六十八条第一項 (Article 68, paragraph (1)), art-68/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-68/par-1
- art-71/par-1: 第六十八条第一項から第四項まで → 国税徴収法 第六十八条第二項 (Article 68, paragraph (2)), art-68/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-68/par-2
- art-71/par-1: 第六十八条第一項から第四項まで → 国税徴収法 第六十八条第三項 (Article 68, paragraph (3)), art-68/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-68/par-3
- art-71/par-1: 第六十八条第一項から第四項まで → 国税徴収法 第六十八条第四項 (Article 68, paragraph (4)), art-68/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-68/par-4
- art-71/par-2: 前条第三項 → 国税徴収法 第七十条第三項 (Article 70, paragraph (3)), art-70/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-70/par-3
- art-71/par-2: 第四項 → 国税徴収法 第七十条第四項 (Article 70, paragraph (4)), art-70/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-70/par-4
- art-71/par-4: 第五十六条第一項 → 国税徴収法 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-56/par-1
- art-71/par-4: 第五十八条 → 国税徴収法 第五十八条 (Article 58), art-58 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-58
- art-71/par-4: 第五十九条 → 国税徴収法 第五十九条 (Article 59), art-59 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-59
- art-71/par-4: 前項 → 国税徴収法 第七十一条第三項 (Article 71, paragraph (3)), art-71/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-71/par-3
- art-71/par-5: 第三項 → 国税徴収法 第七十一条第三項 (Article 71, paragraph (3)), art-71/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-71/par-3
- art-71/par-5: 次項 → 国税徴収法 第七十一条第六項 (Article 71, paragraph (6)), art-71/par-6 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-71/par-6
- art-71/par-6: 第三項 → 国税徴収法 第七十一条第三項 (Article 71, paragraph (3)), art-71/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-71/par-3
- art-71/par-6: 前項 → 国税徴収法 第七十一条第五項 (Article 71, paragraph (5)), art-71/par-5 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-71/par-5
- art-72/par-2: 前項 → 国税徴収法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-72/par-1
- art-72/par-4: 前項 → 国税徴収法 第七十二条第三項 (Article 72, paragraph (3)), art-72/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-72/par-3
- art-72/par-4: 第二項 → 国税徴収法 第七十二条第二項 (Article 72, paragraph (2)), art-72/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-72/par-2
- art-72/par-5: 第二項 → 国税徴収法 第七十二条第二項 (Article 72, paragraph (2)), art-72/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-72/par-2
- art-72/par-5: 前項 → 国税徴収法 第七十二条第四項 (Article 72, paragraph (4)), art-72/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-72/par-4
- art-72-2/par-2: 前項 → 国税徴収法 第七十二条の二第一項 (Article 72-2, paragraph (1)), art-72-2/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-72-2/par-1
- art-73/par-1: 社債、株式等の振替に関する法律（平成十三年法律第七十五号）第二条第一項 → e-Gov law 413AC0000000075, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-73/par-1: 次条 → 国税徴収法 第七十三条の二 (Article 73-2), art-73-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73-2
- art-73/par-2: 前項 → 国税徴収法 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73/par-1
- art-73/par-3: 第七十二条第三項 → 国税徴収法 第七十二条第三項 (Article 72, paragraph (3)), art-72/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-72/par-3
- art-73/par-3: 第四項 → 国税徴収法 第七十二条第四項 (Article 72, paragraph (4)), art-72/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-72/par-4
- art-73/par-3: 第一項 → 国税徴収法 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73/par-1
- art-73/par-3: 次項 → 国税徴収法 第七十三条第四項 (Article 73, paragraph (4)), art-73/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73/par-4
- art-73/par-4: 第七十二条第五項 → 国税徴収法 第七十二条第五項 (Article 72, paragraph (5)), art-72/par-5 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-72/par-5
- art-73/par-5: 第六十五条 → 国税徴収法 第六十五条 (Article 65), art-65 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-65
- art-73/par-5: 第六十七条 → 国税徴収法 第六十七条 (Article 67), art-67 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-67
- art-73/par-5: 第一項 → 国税徴収法 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73/par-1
- art-73-2/par-1: この項 → 国税徴収法 第七十三条の二第一項 (Article 73-2, paragraph (1)), art-73-2/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73-2/par-1
- art-73-2/par-1: 次項 → 国税徴収法 第七十三条の二第二項 (Article 73-2, paragraph (2)), art-73-2/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73-2/par-2
- art-73-2/par-1: この条 → 国税徴収法 第七十三条の二 (Article 73-2), art-73-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73-2
- art-73-2/par-1/item-1: この号 → 国税徴収法 第七十三条の二第一項第一号 (Article 73-2, paragraph (1), item (i)), art-73-2/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73-2/par-1/item-1
- art-73-2/par-1/item-2: この号 → 国税徴収法 第七十三条の二第一項第二号 (Article 73-2, paragraph (1), item (ii)), art-73-2/par-1/item-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73-2/par-1/item-2
- art-73-2/par-3: 第一項 → 国税徴収法 第七十三条の二第一項 (Article 73-2, paragraph (1)), art-73-2/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73-2/par-1
- art-73-2/par-4: 第六十七条 → 国税徴収法 第六十七条 (Article 67), art-67 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-67
- art-74/par-1: この条 → 国税徴収法 第七十四条 (Article 74), art-74 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-74
- art-74/par-2: 前項 → 国税徴収法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-74/par-1
- art-75/par-1/item-5: 前二号 → 国税徴収法 第七十五条第一項第三号 (Article 75, paragraph (1), item (iii)), art-75/par-1/item-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-75/par-1/item-3
- art-75/par-1/item-5: 前二号 → 国税徴収法 第七十五条第一項第四号 (Article 75, paragraph (1), item (iv)), art-75/par-1/item-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-75/par-1/item-4
- art-75/par-2: 前項第一号 → 国税徴収法 第七十五条第一項第一号 (Article 75, paragraph (1), item (i)), art-75/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-75/par-1/item-1
- art-75/par-2: 第十三号 → 国税徴収法 第七十五条第一項第十三号 (Article 75, paragraph (1), item (xiii)), art-75/par-1/item-13 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-75/par-1/item-13
- art-76/par-1: 第四号 → 国税徴収法 第七十六条第一項第四号 (Article 76, paragraph (1), item (iv)), art-76/par-1/item-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76/par-1/item-4
- art-76/par-1: 第五号 → 国税徴収法 第七十六条第一項第五号 (Article 76, paragraph (1), item (v)), art-76/par-1/item-5 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76/par-1/item-5
- art-76/par-1/item-1: 所得税法第百八十三条 → 所得税法 第百八十三条 (Article 183), art-183 — https://japanlaw.org/ja/income-tax-act/art-183 · https://japanlaw.org/l/340AC0000000033/art-183
- art-76/par-1/item-1: 第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190
- art-76/par-1/item-1: 第百九十二条 → 所得税法 第百九十二条 (Article 192), art-192 — https://japanlaw.org/ja/income-tax-act/art-192 · https://japanlaw.org/l/340AC0000000033/art-192
- art-76/par-1/item-1: 第二百十二条 → 所得税法 第二百十二条 (Article 212), art-212 — https://japanlaw.org/ja/income-tax-act/art-212 · https://japanlaw.org/l/340AC0000000033/art-212
- art-76/par-1/item-2: 地方税法第三百二十一条の三 → 地方税法 第三百二十一条の三 (Article 321-3), art-321-3 — https://japanlaw.org/ja/local-tax-act/art-321-3 · https://japanlaw.org/l/325AC0000000226/art-321-3
- art-76/par-1/item-3: 健康保険法（大正十一年法律第七十号）第百六十七条第一項 → 健康保険法 第百六十七条第一項 (Article 167, paragraph (1)), art-167/par-1 — https://japanlaw.org/ja/health-insurance-act/art-167/par-1 · https://japanlaw.org/l/211AC0000000070/art-167/par-1
- art-76/par-1/item-3: 所得税法第七十四条第二項 → 所得税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/ja/income-tax-act/art-74/par-2 · https://japanlaw.org/l/340AC0000000033/art-74/par-2
- art-76/par-1/item-4: 生活保護法（昭和二十五年法律第百四十四号）第十二条 → 生活保護法 第十二条 (Article 12), art-12 — https://japanlaw.org/ja/public-assistance-act/art-12 · https://japanlaw.org/l/325AC0000000144/art-12
- art-76/par-1/item-5: 前各号 → 国税徴収法 第七十六条第一項第一号 (Article 76, paragraph (1), item (i)), art-76/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76/par-1/item-1
- art-76/par-1/item-5: 前各号 → 国税徴収法 第七十六条第一項第二号 (Article 76, paragraph (1), item (ii)), art-76/par-1/item-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76/par-1/item-2
- art-76/par-1/item-5: 前各号 → 国税徴収法 第七十六条第一項第三号 (Article 76, paragraph (1), item (iii)), art-76/par-1/item-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76/par-1/item-3
- art-76/par-1/item-5: 前各号 → 国税徴収法 第七十六条第一項第四号 (Article 76, paragraph (1), item (iv)), art-76/par-1/item-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76/par-1/item-4
- art-76/par-2: 前項第四号 → 国税徴収法 第七十六条第一項第四号 (Article 76, paragraph (1), item (iv)), art-76/par-1/item-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76/par-1/item-4
- art-76/par-2: 第五号 → 国税徴収法 第七十六条第一項第五号 (Article 76, paragraph (1), item (v)), art-76/par-1/item-5 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76/par-1/item-5
- art-76/par-3: 第一項 → 国税徴収法 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76/par-1
- art-76/par-3: 同項第四号 → 国税徴収法 第七十六条第一項第四号 (Article 76, paragraph (1), item (iv)), art-76/par-1/item-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76/par-1/item-4
- art-76/par-3: 第五号 → 国税徴収法 第七十六条第一項第五号 (Article 76, paragraph (1), item (v)), art-76/par-1/item-5 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76/par-1/item-5
- art-76/par-4/item-1: 所得税法第百九十九条 → 所得税法 第百九十九条 (Article 199), art-199 — https://japanlaw.org/ja/income-tax-act/art-199 · https://japanlaw.org/l/340AC0000000033/art-199
- art-76/par-4/item-1: 第二百十二条 → 所得税法 第二百十二条 (Article 212), art-212 — https://japanlaw.org/ja/income-tax-act/art-212 · https://japanlaw.org/l/340AC0000000033/art-212
- art-76/par-4/item-2: 第一項第二号 → 国税徴収法 第七十六条第一項第二号 (Article 76, paragraph (1), item (ii)), art-76/par-1/item-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76/par-1/item-2
- art-76/par-4/item-2: 第三号 → 国税徴収法 第七十六条第一項第三号 (Article 76, paragraph (1), item (iii)), art-76/par-1/item-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76/par-1/item-3
- art-76/par-4/item-3: 第一項第四号 → 国税徴収法 第七十六条第一項第四号 (Article 76, paragraph (1), item (iv)), art-76/par-1/item-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76/par-1/item-4
- art-76/par-4/item-4: 前号 → 国税徴収法 第七十六条第四項第三号 (Article 76, paragraph (4), item (iii)), art-76/par-4/item-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76/par-4/item-3
- art-76/par-5: 第一項 → 国税徴収法 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76/par-1
- art-76/par-5: 第二項 → 国税徴収法 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76/par-2
- art-76/par-5: 前項 → 国税徴収法 第七十六条第四項 (Article 76, paragraph (4)), art-76/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76/par-4
- art-77/par-1: 確定給付企業年金法（平成十三年法律第五十号）第三十八条第一項 → e-Gov law 413AC0000000050, 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — not held in this collection
- art-77/par-1: 確定拠出年金法（平成十三年法律第八十八号）第三十五条第一項 → 確定拠出年金法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/ja/defined-contribution-pension-act/art-35/par-1 · https://japanlaw.org/l/413AC0000000088/art-35/par-1
- art-77/par-1: 同法第七十三条 → 確定拠出年金法 第七十三条 (Article 73), art-73 — https://japanlaw.org/ja/defined-contribution-pension-act/art-73 · https://japanlaw.org/l/413AC0000000088/art-73
- art-77/par-1: 確定給付企業年金法第三十八条第二項 → e-Gov law 413AC0000000050, 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — not held in this collection
- art-77/par-1: 同法第四十二条 → e-Gov law 413AC0000000050, 第四十二条 (Article 42), art-42 — not held in this collection
- art-77/par-1: 確定拠出年金法第三十五条第二項 → 確定拠出年金法 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/ja/defined-contribution-pension-act/art-35/par-2 · https://japanlaw.org/l/413AC0000000088/art-35/par-2
- art-77/par-1: 前条 → 国税徴収法 第七十六条 (Article 76), art-76 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-76
- art-77/par-2: 前項 → 国税徴収法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-77/par-1
- art-78/par-1: 第七十五条第一項第三号から第五号まで → 国税徴収法 第七十五条第一項第三号 (Article 75, paragraph (1), item (iii)), art-75/par-1/item-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-75/par-1/item-3
- art-78/par-1: 第七十五条第一項第三号から第五号まで → 国税徴収法 第七十五条第一項第四号 (Article 75, paragraph (1), item (iv)), art-75/par-1/item-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-75/par-1/item-4
- art-78/par-1: 第七十五条第一項第三号から第五号まで → 国税徴収法 第七十五条第一項第五号 (Article 75, paragraph (1), item (v)), art-75/par-1/item-5 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-75/par-1/item-5
- art-78/par-1/item-3: 前二号 → 国税徴収法 第七十八条第一項第一号 (Article 78, paragraph (1), item (i)), art-78/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-78/par-1/item-1
- art-78/par-1/item-3: 前二号 → 国税徴収法 第七十八条第一項第二号 (Article 78, paragraph (1), item (ii)), art-78/par-1/item-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-78/par-1/item-2
- art-80/par-2: 第一号 → 国税徴収法 第八十条第二項第一号 (Article 80, paragraph (2), item (i)), art-80/par-2/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-80/par-2/item-1
- art-80/par-4: 第二項第一号 → 国税徴収法 第八十条第二項第一号 (Article 80, paragraph (2), item (i)), art-80/par-2/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-80/par-2/item-1
- art-80/par-4/item-1: 前条第一項 → 国税徴収法 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-79/par-1
- art-80/par-4/item-1: 同条第二項第一号 → 国税徴収法 第七十九条第二項第一号 (Article 79, paragraph (2), item (i)), art-79/par-2/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-79/par-2/item-1
- art-80/par-5: 第二項第一号 → 国税徴収法 第八十条第二項第一号 (Article 80, paragraph (2), item (i)), art-80/par-2/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-80/par-2/item-1
- art-80/par-5: 前項 → 国税徴収法 第八十条第四項 (Article 80, paragraph (4)), art-80/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-76#art-80/par-4
- art-80/par-5: 第六十五条 → 国税徴収法 第六十五条 (Article 65), art-65 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-65
- art-80/par-5: 第七十三条第五項 → 国税徴収法 第七十三条第五項 (Article 73, paragraph (5)), art-73/par-5 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73/par-5
- art-80/par-5: 第七十一条第三項 → 国税徴収法 第七十一条第三項 (Article 71, paragraph (3)), art-71/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-71/par-3
- art-81/par-1: 第五十五条 → 国税徴収法 第五十五条 (Article 55), art-55 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-55
- art-82/par-1: 破産法（平成十六年法律第七十五号）第百十四条第一号 → 破産法 第百十四条第一項第一号 (Article 114, paragraph (1), item (i)), art-114/par-1/item-1 — https://japanlaw.org/ja/bankruptcy-act/art-114/par-1/item-1 · https://japanlaw.org/l/416AC0000000075/art-114/par-1/item-1
- art-82/par-1: 第八十四条第二項 → 国税徴収法 第八十四条第二項 (Article 84, paragraph (2)), art-84/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-84/par-2
- art-82/par-3: 第五十五条 → 国税徴収法 第五十五条 (Article 55), art-55 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-55
- art-84/par-3: 第五十五条 → 国税徴収法 第五十五条 (Article 55), art-55 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-55
- art-84/par-3: 第八十二条第二項 → 国税徴収法 第八十二条第二項 (Article 82, paragraph (2)), art-82/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-82/par-2
- art-85/par-2: 前項 → 国税徴収法 第八十五条第一項 (Article 85, paragraph (1)), art-85/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-85/par-1
- art-86/par-1: 第四十七条 → 国税徴収法 第四十七条 (Article 47), art-47 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-47
- art-86/par-1: 第八十二条第一項 → 国税徴収法 第八十二条第一項 (Article 82, paragraph (1)), art-82/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-82/par-1
- art-86/par-2: 前項 → 国税徴収法 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-86/par-1
- art-86/par-3: 第一項第二号 → 国税徴収法 第八十六条第一項第二号 (Article 86, paragraph (1), item (ii)), art-86/par-1/item-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-86/par-1/item-2
- art-86/par-4: 第五十五条 → 国税徴収法 第五十五条 (Article 55), art-55 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-55
- art-87/par-1: 前条第一項第二号 → 国税徴収法 第八十六条第一項第二号 (Article 86, paragraph (1), item (ii)), art-86/par-1/item-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-86/par-1/item-2
- art-87/par-1/item-2: 次号 → 国税徴収法 第八十七条第一項第三号 (Article 87, paragraph (1), item (iii)), art-87/par-1/item-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-87/par-1/item-3
- art-87/par-2: 前項 → 国税徴収法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-87/par-1
- art-87/par-2: 第七十一条第三項 → 国税徴収法 第七十一条第三項 (Article 71, paragraph (3)), art-71/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-71/par-3
- art-88/par-1: 第八十三条から第八十五条まで → 国税徴収法 第八十三条 (Article 83), art-83 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-83
- art-88/par-1: 第八十三条から第八十五条まで → 国税徴収法 第八十四条 (Article 84), art-84 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-84
- art-88/par-1: 第八十三条から第八十五条まで → 国税徴収法 第八十五条 (Article 85), art-85 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-85
- art-88/par-4: 前二条 → 国税徴収法 第八十六条 (Article 86), art-86 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-86
- art-88/par-4: 前二条 → 国税徴収法 第八十七条 (Article 87), art-87 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-87
- art-88/par-4: 前三項 → 国税徴収法 第八十八条第一項 (Article 88, paragraph (1)), art-88/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-88/par-1
- art-88/par-4: 前三項 → 国税徴収法 第八十八条第二項 (Article 88, paragraph (2)), art-88/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-88/par-2
- art-88/par-4: 前三項 → 国税徴収法 第八十八条第三項 (Article 88, paragraph (3)), art-88/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-88/par-3
- art-89/par-1: 第五十七条 → 国税徴収法 第五十七条 (Article 57), art-57 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-57
- art-89/par-1: 次条第四項 → 国税徴収法 第八十九条の二第四項 (Article 89-2, paragraph (4)), art-89-2/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-2/par-4
- art-89-2/par-1: 第八十七条第三項 → 国税徴収法 第八十七条第三項 (Article 87, paragraph (3)), art-87/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-87/par-3
- art-89-2/par-2: 前項 → 国税徴収法 第八十九条の二第一項 (Article 89-2, paragraph (1)), art-89-2/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-2/par-1
- art-89-2/par-3: 第一項 → 国税徴収法 第八十九条の二第一項 (Article 89-2, paragraph (1)), art-89-2/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-2/par-1
- art-89-2/par-4: 次条 → 国税徴収法 第八十九条の三 (Article 89-3), art-89-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-3
- art-89-3/par-1/item-2: 次条 → 国税徴収法 第八十九条の四 (Article 89-4), art-89-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-89-4
- art-89-3/par-1/item-4: 前三号 → 国税徴収法 第八十九条の三第一項第一号 (Article 89-3, paragraph (1), item (i)), art-89-3/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-3/par-1/item-1
- art-89-3/par-1/item-4: 前三号 → 国税徴収法 第八十九条の三第一項第二号 (Article 89-3, paragraph (1), item (ii)), art-89-3/par-1/item-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-3/par-1/item-2
- art-89-3/par-1/item-4: 前三号 → 国税徴収法 第八十九条の三第一項第三号 (Article 89-3, paragraph (1), item (iii)), art-89-3/par-1/item-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-3/par-1/item-3
- art-89-3/par-2/item-4: 前三号 → 国税徴収法 第八十九条の三第二項第一号 (Article 89-3, paragraph (2), item (i)), art-89-3/par-2/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-3/par-2/item-1
- art-89-3/par-2/item-4: 前三号 → 国税徴収法 第八十九条の三第二項第二号 (Article 89-3, paragraph (2), item (ii)), art-89-3/par-2/item-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-3/par-2/item-2
- art-89-3/par-2/item-4: 前三号 → 国税徴収法 第八十九条の三第二項第三号 (Article 89-3, paragraph (2), item (iii)), art-89-3/par-2/item-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-3/par-2/item-3
- art-89-3/par-3: 前二項 → 国税徴収法 第八十九条の三第一項 (Article 89-3, paragraph (1)), art-89-3/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-3/par-1
- art-89-3/par-3: 前二項 → 国税徴収法 第八十九条の三第二項 (Article 89-3, paragraph (2)), art-89-3/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-3/par-2
- art-89-3/par-3: 第二号 → 国税徴収法 第八十九条の三第一項第二号 (Article 89-3, paragraph (1), item (ii)), art-89-3/par-1/item-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-3/par-1/item-2
- art-89-3/par-4: 第一項 → 国税徴収法 第八十九条の三第一項 (Article 89-3, paragraph (1)), art-89-3/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-3/par-1
- art-89-3/par-4: 第二項 → 国税徴収法 第八十九条の三第二項 (Article 89-3, paragraph (2)), art-89-3/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-3/par-2
- art-89-4/par-1: 前条第一項 → 国税徴収法 第八十九条の三第一項 (Article 89-3, paragraph (1)), art-89-3/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-3/par-1
- art-89-4/par-1: 第二号 → 国税徴収法 第八十九条の三第一項第二号 (Article 89-3, paragraph (1), item (ii)), art-89-3/par-1/item-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89-3/par-1/item-2
- art-89-4/par-1: 第八十七条第一項 → 国税徴収法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-87/par-1
- art-89-4/par-1: この条 → 国税徴収法 第八十九条の四 (Article 89-4), art-89-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-89-4
- art-90/par-2: 前項 → 国税徴収法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-90/par-1
- art-90/par-3: 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-90/par-3: 同条第二項 → 国税徴収法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-3/from-art-27#art-32/par-2
- art-90/par-3: 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-90/par-3: 同条第三項 → 国税通則法 第五十二条第三項 (Article 52, paragraph (3)), art-52/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-52/par-3 · https://japanlaw.org/l/337AC0000000066/art-52/par-3
- art-90/par-3: 第五十五条第二号 → 国税徴収法 第五十五条第一項第二号 (Article 55, paragraph (1), item (ii)), art-55/par-1/item-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-55/par-1/item-2
- art-91/par-1: 第七十一条第三項 → 国税徴収法 第七十一条第三項 (Article 71, paragraph (3)), art-71/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-71/par-3
- art-92/par-1: 第二十四条第三項 → 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-95/par-1/item-9: 前各号 → 国税徴収法 第九十五条第一項第一号 (Article 95, paragraph (1), item (i)), art-95/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-95/par-1/item-1
- art-95/par-1/item-9: 前各号 → 国税徴収法 第九十五条第一項第二号 (Article 95, paragraph (1), item (ii)), art-95/par-1/item-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-95/par-1/item-2
- art-95/par-1/item-9: 前各号 → 国税徴収法 第九十五条第一項第三号 (Article 95, paragraph (1), item (iii)), art-95/par-1/item-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-95/par-1/item-3
- art-95/par-1/item-9: 前各号 → 国税徴収法 第九十五条第一項第四号 (Article 95, paragraph (1), item (iv)), art-95/par-1/item-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-95/par-1/item-4
- art-95/par-1/item-9: 前各号 → 国税徴収法 第九十五条第一項第五号 (Article 95, paragraph (1), item (v)), art-95/par-1/item-5 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-95/par-1/item-5
- art-95/par-1/item-9: 前各号 → 国税徴収法 第九十五条第一項第六号 (Article 95, paragraph (1), item (vi)), art-95/par-1/item-6 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-95/par-1/item-6
- art-95/par-1/item-9: 前各号 → 国税徴収法 第九十五条第一項第七号 (Article 95, paragraph (1), item (vii)), art-95/par-1/item-7 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-95/par-1/item-7
- art-95/par-1/item-9: 前各号 → 国税徴収法 第九十五条第一項第八号 (Article 95, paragraph (1), item (viii)), art-95/par-1/item-8 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-95/par-1/item-8
- art-95/par-2: 前項 → 国税徴収法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-95/par-1
- art-96/par-1: 前条 → 国税徴収法 第九十五条 (Article 95), art-95 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-95
- art-96/par-1: 同条第一項 → 国税徴収法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-95/par-1
- art-96/par-1: 第八号 → 国税徴収法 第九十五条第一項第八号 (Article 95, paragraph (1), item (viii)), art-95/par-1/item-8 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-95/par-1/item-8
- art-96/par-2: 前項 → 国税徴収法 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-96/par-1
- art-96/par-2: 第百三十条第一項 → 国税徴収法 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-130/par-1
- art-98/par-2: 前項 → 国税徴収法 第九十八条第一項 (Article 98, paragraph (1)), art-98/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-98/par-1
- art-99/par-1/item-2: 第百五条第一項 → 国税徴収法 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-105/par-1
- art-99/par-1/item-2: 前号 → 国税徴収法 第九十九条第一項第一号 (Article 99, paragraph (1), item (i)), art-99/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-99/par-1/item-1
- art-99/par-1/item-2: 第九十五条第一項 → 国税徴収法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-95/par-1
- art-99/par-3: 第九十五条第二項 → 国税徴収法 第九十五条第二項 (Article 95, paragraph (2)), art-95/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-95/par-2
- art-99/par-3: 第一項 → 国税徴収法 第九十九条第一項 (Article 99, paragraph (1)), art-99/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-99/par-1
- art-99/par-4: 第一項 → 国税徴収法 第九十九条第一項 (Article 99, paragraph (1)), art-99/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-99/par-1
- art-99-2/par-1: この条 → 国税徴収法 第九十九条の二 (Article 99-2), art-99-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-99-2
- art-99-2/par-1: 第百六条の二 → 国税徴収法 第百六条の二 (Article 106-2), art-106-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-106-2
- art-99-2/par-1: 第百八条第五項 → 国税徴収法 第百八条第五項 (Article 108, paragraph (5)), art-108/par-5 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-108/par-5
- art-99-2/par-1/item-1: 暴力団員による不当な行為の防止等に関する法律（平成三年法律第七十七号）第二条第六号 → e-Gov law 403AC0000000077, 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — not held in this collection
- art-99-2/par-1/item-1: この号 → 国税徴収法 第九十九条の二第一項第一号 (Article 99-2, paragraph (1), item (i)), art-99-2/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-99-2/par-1/item-1
- art-99-2/par-1/item-1: 次号 → 国税徴収法 第九十九条の二第一項第二号 (Article 99-2, paragraph (1), item (ii)), art-99-2/par-1/item-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-99-2/par-1/item-2
- art-99-2/par-1/item-1: 第百六条の二 → 国税徴収法 第百六条の二 (Article 106-2), art-106-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-106-2
- art-99-2/par-1/item-1: 第百八条第五項 → 国税徴収法 第百八条第五項 (Article 108, paragraph (5)), art-108/par-5 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-108/par-5
- art-100/par-1/item-1: 次号 → 国税徴収法 第百条第一項第二号 (Article 100, paragraph (1), item (ii)), art-100/par-1/item-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-100/par-1/item-2
- art-100/par-1/item-1: 第四項 → 国税徴収法 第百条第四項 (Article 100, paragraph (4)), art-100/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-100/par-4
- art-100/par-1/item-1: 第百十五条第三項 → 国税徴収法 第百十五条第三項 (Article 115, paragraph (3)), art-115/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-115/par-3
- art-100/par-1/item-2: この号 → 国税徴収法 第百条第一項第二号 (Article 100, paragraph (1), item (ii)), art-100/par-1/item-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-100/par-1/item-2
- art-100/par-1/item-2: 第四項 → 国税徴収法 第百条第四項 (Article 100, paragraph (4)), art-100/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-100/par-4
- art-100/par-2: 前項 → 国税徴収法 第百条第一項 (Article 100, paragraph (1)), art-100/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-100/par-1
- art-100/par-3: 第一項第一号 → 国税徴収法 第百条第一項第一号 (Article 100, paragraph (1), item (i)), art-100/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-100/par-1/item-1
- art-100/par-3: 第百十五条第四項 → 国税徴収法 第百十五条第四項 (Article 115, paragraph (4)), art-115/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-115/par-4
- art-100/par-4: 第一項第二号 → 国税徴収法 第百条第一項第二号 (Article 100, paragraph (1), item (ii)), art-100/par-1/item-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-100/par-1/item-2
- art-100/par-4: 第百十五条第四項 → 国税徴収法 第百十五条第四項 (Article 115, paragraph (4)), art-115/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-115/par-4
- art-100/par-4: 第一項第一号 → 国税徴収法 第百条第一項第一号 (Article 100, paragraph (1), item (i)), art-100/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-100/par-1/item-1
- art-100/par-4: 前項 → 国税徴収法 第百条第三項 (Article 100, paragraph (3)), art-100/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-100/par-3
- art-100/par-5: 前項 → 国税徴収法 第百条第四項 (Article 100, paragraph (4)), art-100/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-100/par-4
- art-100/par-5: 第百八条第二項 → 国税徴収法 第百八条第二項 (Article 108, paragraph (2)), art-108/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-108/par-2
- art-100/par-5: 第百十五条第四項 → 国税徴収法 第百十五条第四項 (Article 115, paragraph (4)), art-115/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-115/par-4
- art-100/par-5: 前項 → 国税徴収法 第百条第三項 (Article 100, paragraph (3)), art-100/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-100/par-3
- art-100/par-5: 同条第三項 → 国税徴収法 第百八条第三項 (Article 108, paragraph (3)), art-108/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-108/par-3
- art-100/par-6/item-1: 第百四条から第百五条まで → 国税徴収法 第百四条 (Article 104), art-104 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-104
- art-100/par-6/item-1: 第百四条から第百五条まで → 国税徴収法 第百四条の二 (Article 104-2), art-104-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-104-2
- art-100/par-6/item-1: 第百四条から第百五条まで → 国税徴収法 第百五条 (Article 105), art-105 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-105
- art-100/par-6/item-3: 第百十四条 → 国税徴収法 第百十四条 (Article 114), art-114 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-114
- art-100/par-6/item-4: 第百十五条第三項 → 国税徴収法 第百十五条第三項 (Article 115, paragraph (3)), art-115/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-115/par-3
- art-100/par-6/item-4: 第三項 → 国税徴収法 第百条第三項 (Article 100, paragraph (3)), art-100/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-100/par-3
- art-100/par-6/item-5: 第百十七条 → 国税徴収法 第百十七条 (Article 117), art-117 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-117
- art-101/par-1: 情報通信技術を活用した行政の推進等に関する法律（平成十四年法律第百五十一号）第六条第一項 → e-Gov law 414AC0000000151, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- art-103/par-3: 前条 → 国税徴収法 第百二条 (Article 102), art-102 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-102
- art-104/par-2: 前項 → 国税徴収法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-104/par-1
- art-104-2/par-1: この条 → 国税徴収法 第百四条の二 (Article 104-2), art-104-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-104-2
- art-104-2/par-1: 第三項 → 国税徴収法 第百四条の二第三項 (Article 104-2, paragraph (3)), art-104-2/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-104-2/par-3
- art-104-2/par-1: 前条第二項 → 国税徴収法 第百四条第二項 (Article 104, paragraph (2)), art-104/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-104/par-2
- art-104-2/par-2: 前項 → 国税徴収法 第百四条の二第一項 (Article 104-2, paragraph (1)), art-104-2/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-104-2/par-1
- art-104-2/par-3: 第一項 → 国税徴収法 第百四条の二第一項 (Article 104-2, paragraph (1)), art-104-2/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-104-2/par-1
- art-105/par-3: 前項 → 国税徴収法 第百五条第二項 (Article 105, paragraph (2)), art-105/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-105/par-2
- art-105/par-3: 第一項 → 国税徴収法 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-105/par-1
- art-106/par-1: 次項 → 国税徴収法 第百六条第二項 (Article 106, paragraph (2)), art-106/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-106/par-2
- art-106/par-2: 前項 → 国税徴収法 第百六条第一項 (Article 106, paragraph (1)), art-106/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-106/par-1
- art-106/par-2: 第九十六条第一項 → 国税徴収法 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-96/par-1
- art-106/par-3: 第九十五条第二項 → 国税徴収法 第九十五条第二項 (Article 95, paragraph (2)), art-95/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-95/par-2
- art-106/par-3: 前項 → 国税徴収法 第百六条第二項 (Article 106, paragraph (2)), art-106/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-106/par-2
- art-106-2/par-1: この項 → 国税徴収法 第百六条の二第一項 (Article 106-2, paragraph (1)), art-106-2/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-106-2/par-1
- art-106-2/par-2: この項 → 国税徴収法 第百六条の二第二項 (Article 106-2, paragraph (2)), art-106-2/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-106-2/par-2
- art-107/par-1: 次条第二項 → 国税徴収法 第百八条第二項 (Article 108, paragraph (2)), art-108/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-108/par-2
- art-107/par-1: 第五項 → 国税徴収法 第百八条第五項 (Article 108, paragraph (5)), art-108/par-5 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-108/par-5
- art-107/par-1: 第百十五条第四項 → 国税徴収法 第百十五条第四項 (Article 115, paragraph (4)), art-115/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-115/par-4
- art-107/par-2: 前項 → 国税徴収法 第百七条第一項 (Article 107, paragraph (1)), art-107/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-107/par-1
- art-107/par-2: 第九十五条第一項 → 国税徴収法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-95/par-1
- art-107/par-3: 第九十六条 → 国税徴収法 第九十六条 (Article 96), art-96 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-96
- art-107/par-3: 第一項 → 国税徴収法 第百七条第一項 (Article 107, paragraph (1)), art-107/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-107/par-1
- art-107/par-4: 第一項 → 国税徴収法 第百七条第一項 (Article 107, paragraph (1)), art-107/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-107/par-1
- art-107/par-4: 第九十九条第一項第一号 → 国税徴収法 第九十九条第一項第一号 (Article 99, paragraph (1), item (i)), art-99/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-99/par-1/item-1
- art-108/par-1/item-6: 前各号 → 国税徴収法 第百八条第一項第一号 (Article 108, paragraph (1), item (i)), art-108/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-108/par-1/item-1
- art-108/par-1/item-6: 前各号 → 国税徴収法 第百八条第一項第二号 (Article 108, paragraph (1), item (ii)), art-108/par-1/item-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-108/par-1/item-2
- art-108/par-1/item-6: 前各号 → 国税徴収法 第百八条第一項第三号 (Article 108, paragraph (1), item (iii)), art-108/par-1/item-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-108/par-1/item-3
- art-108/par-1/item-6: 前各号 → 国税徴収法 第百八条第一項第四号 (Article 108, paragraph (1), item (iv)), art-108/par-1/item-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-108/par-1/item-4
- art-108/par-1/item-6: 前各号 → 国税徴収法 第百八条第一項第五号 (Article 108, paragraph (1), item (v)), art-108/par-1/item-5 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-108/par-1/item-5
- art-108/par-2: 前項 → 国税徴収法 第百八条第一項 (Article 108, paragraph (1)), art-108/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-108/par-1
- art-108/par-3: 前項 → 国税徴収法 第百八条第二項 (Article 108, paragraph (2)), art-108/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-108/par-2
- art-108/par-3: 第百条第六項 → 国税徴収法 第百条第六項 (Article 100, paragraph (6)), art-100/par-6 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-100/par-6
- art-108/par-4: 第一項 → 国税徴収法 第百八条第一項 (Article 108, paragraph (1)), art-108/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-108/par-1
- art-109/par-1/item-3: 第百十五条第四項 → 国税徴収法 第百十五条第四項 (Article 115, paragraph (4)), art-115/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-115/par-4
- art-109/par-2: 第九十八条 → 国税徴収法 第九十八条 (Article 98), art-98 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-98
- art-109/par-2: 前項第一号 → 国税徴収法 第百九条第一項第一号 (Article 109, paragraph (1), item (i)), art-109/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-109/par-1/item-1
- art-109/par-2: 第三号 → 国税徴収法 第百九条第一項第三号 (Article 109, paragraph (1), item (iii)), art-109/par-1/item-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-109/par-1/item-3
- art-109/par-3: 第一項第三号 → 国税徴収法 第百九条第一項第三号 (Article 109, paragraph (1), item (iii)), art-109/par-1/item-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-109/par-1/item-3
- art-109/par-4: 第九十六条 → 国税徴収法 第九十六条 (Article 96), art-96 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-96
- art-109/par-4: 第九十九条の二 → 国税徴収法 第九十九条の二 (Article 99-2), art-99-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-99-2
- art-109/par-4: 第百六条の二 → 国税徴収法 第百六条の二 (Article 106-2), art-106-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-106-2
- art-109/par-4: 第百七条第三項 → 国税徴収法 第百七条第三項 (Article 107, paragraph (3)), art-107/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-107/par-3
- art-109/par-4: 第百六条第二項 → 国税徴収法 第百六条第二項 (Article 106, paragraph (2)), art-106/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-106/par-2
- art-109/par-4: 第三項 → 国税徴収法 第百六条第三項 (Article 106, paragraph (3)), art-106/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-106/par-3
- art-109/par-4: 第九十六条第一項 → 国税徴収法 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-96/par-1
- art-109/par-4: 前条 → 国税徴収法 第九十五条 (Article 95), art-95 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-95
- art-109/par-4: 同条第一号 → 国税徴収法 第九十九条の二第一項第一号 (Article 99-2, paragraph (1), item (i)), art-99-2/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-99-2/par-1/item-1
- art-109/par-4: 同条第二号 → 国税徴収法 第九十九条の二第一項第二号 (Article 99-2, paragraph (1), item (ii)), art-99-2/par-1/item-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-99-2/par-1/item-2
- art-109/par-4: 第百六条の二第二項 → 国税徴収法 第百六条の二第二項 (Article 106-2, paragraph (2)), art-106-2/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-106-2/par-2
- art-110/par-1: 前条第一項第三号 → 国税徴収法 第百九条第一項第三号 (Article 109, paragraph (1), item (iii)), art-109/par-1/item-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-109/par-1/item-3
- art-110/par-1: 同条第二項 → 国税徴収法 第百九条第二項 (Article 109, paragraph (2)), art-109/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-109/par-2
- art-112/par-2: 前項 → 国税徴収法 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-112/par-1
- art-113/par-1: 第百六条の二 → 国税徴収法 第百六条の二 (Article 106-2), art-106-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-100#art-106-2
- art-113/par-1: 第百九条第四項 → 国税徴収法 第百九条第四項 (Article 109, paragraph (4)), art-109/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-109/par-4
- art-113/par-2/item-1: 第百八条第二項 → 国税徴収法 第百八条第二項 (Article 108, paragraph (2)), art-108/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-108/par-2
- art-113/par-2/item-1: 第五項 → 国税徴収法 第百八条第五項 (Article 108, paragraph (5)), art-108/par-5 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-108/par-5
- art-113/par-2/item-2: 次条 → 国税徴収法 第百十四条 (Article 114), art-114 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-114
- art-113/par-2/item-3: 次条 → 国税徴収法 第百十四条 (Article 114), art-114 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-114
- art-113/par-2/item-4: 第百十五条第四項 → 国税徴収法 第百十五条第四項 (Article 115, paragraph (4)), art-115/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-115/par-4
- art-114/par-1: 国税通則法第百五条第一項 → 国税通則法 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-105/par-1 · https://japanlaw.org/l/337AC0000000066/art-105/par-1
- art-115/par-2: 前項 → 国税徴収法 第百十五条第一項 (Article 115, paragraph (1)), art-115/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-115/par-1
- art-115/par-3: 第一項 → 国税徴収法 第百十五条第一項 (Article 115, paragraph (1)), art-115/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-115/par-1
- art-115/par-4: 第一項 → 国税徴収法 第百十五条第一項 (Article 115, paragraph (1)), art-115/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-115/par-1
- art-119/par-2: 前項 → 国税徴収法 第百十九条第一項 (Article 119, paragraph (1)), art-119/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-119/par-1
- art-120/par-2: 前項 → 国税徴収法 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-120/par-1
- art-122/par-1: 第七十三条第一項 → 国税徴収法 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73/par-1
- art-122/par-1: 第七十三条の二第一項 → 国税徴収法 第七十三条の二第一項 (Article 73-2, paragraph (1)), art-73-2/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73-2/par-1
- art-122/par-2: 前項 → 国税徴収法 第百二十二条第一項 (Article 122, paragraph (1)), art-122/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-122/par-1
- art-122/par-2: 第六十五条 → 国税徴収法 第六十五条 (Article 65), art-65 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-65
- art-122/par-2: 第七十三条第五項 → 国税徴収法 第七十三条第五項 (Article 73, paragraph (5)), art-73/par-5 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-72#art-73/par-5
- art-123/par-1: 第百二十条第二項 → 国税徴収法 第百二十条第二項 (Article 120, paragraph (2)), art-120/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-120/par-2
- art-123/par-1: 第百二十一条 → 国税徴収法 第百二十一条 (Article 121), art-121 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-121
- art-124/par-1: 第二十四条 → 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-124/par-2: この条 → 国税徴収法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-124
- art-124/par-2: 前項 → 国税徴収法 第百二十四条第一項 (Article 124, paragraph (1)), art-124/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-124/par-1
- art-125/par-1: 第百二十一条 → 国税徴収法 第百二十一条 (Article 121), art-121 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-121
- art-126/par-1: 民法第五百六十八条 → 民法 第五百六十八条 (Article 568), art-568 — https://japanlaw.org/ja/civil-code/art-568 · https://japanlaw.org/l/129AC0000000089/art-568
- art-127/par-1: この条 → 国税徴収法 第百二十七条 (Article 127), art-127 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-127
- art-127/par-2: 前項 → 国税徴収法 第百二十七条第一項 (Article 127, paragraph (1)), art-127/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-127/par-1
- art-127/par-3: 前二項 → 国税徴収法 第百二十七条第一項 (Article 127, paragraph (1)), art-127/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-127/par-1
- art-127/par-3: 前二項 → 国税徴収法 第百二十七条第二項 (Article 127, paragraph (2)), art-127/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-127/par-2
- art-128/par-1/item-1: 次条第一項第三号 → 国税徴収法 第百二十九条第一項第三号 (Article 129, paragraph (1), item (iii)), art-129/par-1/item-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-129/par-1/item-3
- art-128/par-1/item-1: 第百三十六条 → 国税徴収法 第百三十六条 (Article 136), art-136 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-136
- art-128/par-2: 第八十九条第三項 → 国税徴収法 第八十九条第三項 (Article 89, paragraph (3)), art-89/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89/par-3
- art-128/par-2: 同条第一項 → 国税徴収法 第八十九条第一項 (Article 89, paragraph (1)), art-89/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-82#art-89/par-1
- art-128/par-2: この項 → 国税徴収法 第百二十八条第二項 (Article 128, paragraph (2)), art-128/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-128/par-2
- art-128/par-2: 前項第一号 → 国税徴収法 第百二十八条第一項第一号 (Article 128, paragraph (1), item (i)), art-128/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-128/par-1/item-1
- art-129/par-1: 前条第一項第一号 → 国税徴収法 第百二十八条第一項第一号 (Article 128, paragraph (1), item (i)), art-128/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-128/par-1/item-1
- art-129/par-1: 第二号 → 国税徴収法 第百二十八条第一項第二号 (Article 128, paragraph (1), item (ii)), art-128/par-1/item-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-128/par-1/item-2
- art-129/par-1/item-4: 第五十九条第一項 → 国税徴収法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-59/par-1
- art-129/par-1/item-4: 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-129/par-1/item-4: 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-129/par-1/item-4: 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-129/par-2: 前条第一項第三号 → 国税徴収法 第百二十八条第一項第三号 (Article 128, paragraph (1), item (iii)), art-128/par-1/item-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-128/par-1/item-3
- art-129/par-2: 第四号 → 国税徴収法 第百二十八条第一項第四号 (Article 128, paragraph (1), item (iv)), art-128/par-1/item-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-128/par-1/item-4
- art-129/par-3: 前二項 → 国税徴収法 第百二十九条第一項 (Article 129, paragraph (1)), art-129/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-129/par-1
- art-129/par-3: 前二項 → 国税徴収法 第百二十九条第二項 (Article 129, paragraph (2)), art-129/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-129/par-2
- art-129/par-4: 仮登記担保契約に関する法律第十三条 → e-Gov law 353AC0000000078, 第十三条 (Article 13), art-13 — not held in this collection
- art-129/par-4: 同法第二十条 → e-Gov law 353AC0000000078, 第二十条 (Article 20), art-20 — not held in this collection
- art-129/par-5: 第一項 → 国税徴収法 第百二十九条第一項 (Article 129, paragraph (1)), art-129/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-129/par-1
- art-129/par-5: 第五十九条第一項 → 国税徴収法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-59#art-59/par-1
- art-129/par-5: 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-129/par-5: 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-129/par-5: 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-129/par-5: 前項 → 国税徴収法 第百二十九条第四項 (Article 129, paragraph (4)), art-129/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-129/par-4
- art-129/par-6: 第一項 → 国税徴収法 第百二十九条第一項 (Article 129, paragraph (1)), art-129/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-129/par-1
- art-129/par-6: 第二項 → 国税徴収法 第百二十九条第二項 (Article 129, paragraph (2)), art-129/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-129/par-2
- art-129/par-6: この項 → 国税徴収法 第百二十九条第六項 (Article 129, paragraph (6)), art-129/par-6 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-129/par-6
- art-130/par-1: 前条第一項第二号 → 国税徴収法 第百二十九条第一項第二号 (Article 129, paragraph (1), item (ii)), art-129/par-1/item-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-129/par-1/item-2
- art-130/par-1: 同項第三号 → 国税徴収法 第百二十九条第一項第三号 (Article 129, paragraph (1), item (iii)), art-129/par-1/item-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-129/par-1/item-3
- art-130/par-1: 第四号 → 国税徴収法 第百二十九条第一項第四号 (Article 129, paragraph (1), item (iv)), art-129/par-1/item-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-129/par-1/item-4
- art-130/par-2: 前項 → 国税徴収法 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-130/par-1
- art-130/par-2: 前条第一項 → 国税徴収法 第百二十九条第一項 (Article 129, paragraph (1)), art-129/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-129/par-1
- art-130/par-2/item-3: 前条第一項第四号 → 国税徴収法 第百二十九条第一項第四号 (Article 129, paragraph (1), item (iv)), art-129/par-1/item-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-129/par-1/item-4
- art-130/par-3: 前条第一項第三号 → 国税徴収法 第百二十九条第一項第三号 (Article 129, paragraph (1), item (iii)), art-129/par-1/item-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-129/par-1/item-3
- art-130/par-3: 前項第一号 → 国税徴収法 第百三十条第二項第一号 (Article 130, paragraph (2), item (i)), art-130/par-2/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-130/par-2/item-1
- art-130/par-3: 第二号 → 国税徴収法 第百三十条第二項第二号 (Article 130, paragraph (2), item (ii)), art-130/par-2/item-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-130/par-2/item-2
- art-131/par-1: 第百二十九条 → 国税徴収法 第百二十九条 (Article 129), art-129 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-129
- art-131/par-1: 前条第二項 → 国税徴収法 第百三十条第二項 (Article 130, paragraph (2)), art-130/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-130/par-2
- art-131/par-1/item-2: 前条第二項 → 国税徴収法 第百三十条第二項 (Article 130, paragraph (2)), art-130/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-130/par-2
- art-132/par-1: 前条 → 国税徴収法 第百三十一条 (Article 131), art-131 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-131
- art-132/par-2: 前項 → 国税徴収法 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-132/par-1
- art-132/par-2: 第百二十九条第一項第三号 → 国税徴収法 第百二十九条第一項第三号 (Article 129, paragraph (1), item (iii)), art-129/par-1/item-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-129/par-1/item-3
- art-132/par-2: 第四号 → 国税徴収法 第百二十九条第一項第四号 (Article 129, paragraph (1), item (iv)), art-129/par-1/item-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-129/par-1/item-4
- art-132/par-2: 前条第一号 → 国税徴収法 第百三十一条第一項第一号 (Article 131, paragraph (1), item (i)), art-131/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-131/par-1/item-1
- art-132/par-2: 第二号 → 国税徴収法 第百三十一条第一項第二号 (Article 131, paragraph (1), item (ii)), art-131/par-1/item-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-131/par-1/item-2
- art-133/par-2: 前項 → 国税徴収法 第百三十三条第一項 (Article 133, paragraph (1)), art-133/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-133/par-1
- art-133/par-3: 前項 → 国税徴収法 第百三十三条第二項 (Article 133, paragraph (2)), art-133/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-133/par-2
- art-133/par-3: 民事保全法（平成元年法律第九十一号）第五十三条第二項 → e-Gov law 401AC0000000091, 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — not held in this collection
- art-133/par-3: 同法第五十四条 → e-Gov law 401AC0000000091, 第五十四条 (Article 54), art-54 — not held in this collection
- art-133/par-4: 前項 → 国税徴収法 第百三十三条第三項 (Article 133, paragraph (3)), art-133/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-133/par-3
- art-133/par-5: 前項 → 国税徴収法 第百三十三条第四項 (Article 133, paragraph (4)), art-133/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-133/par-4
- art-133/par-6: 第三項 → 国税徴収法 第百三十三条第三項 (Article 133, paragraph (3)), art-133/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-133/par-3
- art-133/par-7: 第三項 → 国税徴収法 第百三十三条第三項 (Article 133, paragraph (3)), art-133/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-133/par-3
- art-133/par-7: この項 → 国税徴収法 第百三十三条第七項 (Article 133, paragraph (7)), art-133/par-7 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-133/par-7
- art-133/par-7: 前項 → 国税徴収法 第百三十三条第六項 (Article 133, paragraph (6)), art-133/par-6 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-133/par-6
- art-133/par-8: 前項 → 国税徴収法 第百三十三条第七項 (Article 133, paragraph (7)), art-133/par-7 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-133/par-7
- art-133/par-8: 第六項 → 国税徴収法 第百三十三条第六項 (Article 133, paragraph (6)), art-133/par-6 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-133/par-6
- art-133/par-8: 第四項 → 国税徴収法 第百三十三条第四項 (Article 133, paragraph (4)), art-133/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-133/par-4
- art-133/par-9: 前項 → 国税徴収法 第百三十三条第八項 (Article 133, paragraph (8)), art-133/par-8 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-133/par-8
- art-133/par-9: 第六項 → 国税徴収法 第百三十三条第六項 (Article 133, paragraph (6)), art-133/par-6 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-133/par-6
- art-133/par-9: 第七項 → 国税徴収法 第百三十三条第七項 (Article 133, paragraph (7)), art-133/par-7 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-133/par-7
- art-133/par-10: 第七項 → 国税徴収法 第百三十三条第七項 (Article 133, paragraph (7)), art-133/par-7 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-133/par-7
- art-134/par-2: 前項 → 国税徴収法 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-134/par-1
- art-135/par-1: 第百十二条第一項 → 国税徴収法 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-112/par-1
- art-135/par-1/item-2: 第百二十一条 → 国税徴収法 第百二十一条 (Article 121), art-121 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-108#art-121
- art-135/par-1/item-3: 第百二十五条 → 国税徴収法 第百二十五条 (Article 125), art-125 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-122-2#art-125
- art-135/par-2: 前項第三号 → 国税徴収法 第百三十五条第一項第三号 (Article 135, paragraph (1), item (iii)), art-135/par-1/item-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-133#art-135/par-1/item-3
- art-136/par-1: 第九十三条 → 国税徴収法 第九十三条 (Article 93), art-93 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-89-4#art-93
- art-141/par-1: 第百四十六条の二 → 国税徴収法 第百四十六条の二 (Article 146-2), art-146-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-146-2
- art-141/par-1: 第百八十八条第三号 → 国税徴収法 第百八十八条第一項第三号 (Article 188, paragraph (1), item (iii)), art-188/par-1/item-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-10#art-188/par-1/item-3
- art-142/par-3: 前二項 → 国税徴収法 第百四十二条第一項 (Article 142, paragraph (1)), art-142/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-142/par-1
- art-142/par-3: 前二項 → 国税徴収法 第百四十二条第二項 (Article 142, paragraph (2)), art-142/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-142/par-2
- art-143/par-2: 前項 → 国税徴収法 第百四十三条第一項 (Article 143, paragraph (1)), art-143/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-143/par-1
- art-145/par-1/item-2: 第百四十二条第二項 → 国税徴収法 第百四十二条第二項 (Article 142, paragraph (2)), art-142/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-142/par-2
- art-145/par-1/item-3: 前二号 → 国税徴収法 第百四十五条第一項第一号 (Article 145, paragraph (1), item (i)), art-145/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-145/par-1/item-1
- art-145/par-1/item-3: 前二号 → 国税徴収法 第百四十五条第一項第二号 (Article 145, paragraph (1), item (ii)), art-145/par-1/item-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-145/par-1/item-2
- art-146/par-3: 前二項 → 国税徴収法 第百四十六条第一項 (Article 146, paragraph (1)), art-146/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-146/par-1
- art-146/par-3: 前二項 → 国税徴収法 第百四十六条第二項 (Article 146, paragraph (2)), art-146/par-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-146/par-2
- art-146/par-3: 第五十四条 → 国税徴収法 第五十四条 (Article 54), art-54 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-47#art-54
- art-147/par-1: 前条 → 国税徴収法 第百四十六条の二 (Article 146-2), art-146-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-146-2
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 国税徴収法 — the text 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-20261102T031546-005, translated 2026-11-02
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-tax-collection-act-20261102T031546-005, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T031546-010, translated 2026-11-02
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-tax-collection-act-20261102T031546-010, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T031546-015, translated 2026-11-02
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-tax-collection-act-20261102T031546-015, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T031546-020, translated 2026-11-02
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-tax-collection-act-20261102T031546-020, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-005, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-006, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-007, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-008, translated 2026-11-02
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-tax-collection-act-20261102T093952-008, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-009, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-010, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-011, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-012, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-013, 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-20261102T093952-013, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-014, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-015, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-001, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-002, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-003, translated 2026-11-02
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-tax-collection-act-20261102T095109-003, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-004, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-005, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation of amended wording, batch national-tax-collection-act-amendments-20261102T100424-001, translated 2026-11-02
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation of amended wording corrected on review, batch national-tax-collection-act-amendments-20261102T100424-001, 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