# 国税徴収法 / National Tax Collection Act — 第六章 (Chapter 6) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 国税徴収法 (National Tax Collection Act), 昭和三十四年法律第百四十七号 - English title "National Tax Collection Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第六章 (Chapter 6) — address `ch-6` - 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-6/from-art-148#ch-6 - The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/national-tax-collection-act/ch-6 - Every provision below carries its address and its place on this text's page on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. The Ministry's English is given only where this text's Japanese is a wording the Ministry translated — the same as the text in force, or for a text not yet in force, a wording it translated ahead; every other paragraph's English is machine translation. --- ## 第六章　滞納処分に関する猶予及び停止等 — Chapter VI Grace Periods and Suspension, etc. of Delinquent Tax Collection Procedures heading: machine translation, not official ch-6 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#ch-6 ## 第一節　換価の猶予 — Section 1 Grace Period for Realization heading: machine translation, not official ch-6/sec-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#ch-6/sec-1 ### 第百四十八条から第百五十条まで 〔削除 / repealed〕 art-148-to-150 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-148-to-150 **第一項** 削除 art-148-to-150/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-148-to-150/par-1 ### 第百五十一条（換価の猶予の要件等） — (Requirements for Grace Periods for Realization, etc.) caption: Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "(Requirements for Grace Periods of Realization)" — https://www.japaneselawtranslation.go.jp/en/laws/view/3874/tb art-151 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-151 **第一項** 税務署長は、滞納者が次の各号のいずれかに該当すると認められる場合において、その者が納税について誠実な意思を有すると認められるときは、その納付すべき国税（国税通則法第四十六条第一項から第三項まで（納税の猶予の要件等）又は次条第一項の規定の適用を受けているものを除く。）につき滞納処分による財産の換価を猶予することができる。ただし、その猶予の期間は、一年を超えることができない。 art-151/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-151/par-1 Where a delinquent taxpayer is found to fall under any of the following items and it is found that they have a sincere intention to make tax payments, the district director may grant a grace period for the realization of their assets through a delinquent tax collection procedure with regard to the national tax payable by the delinquent taxpayer (excluding national tax subject to application of the provisions of Article 46, paragraphs (1) through (3) (Requirements for Tax Payment Grace Period) of the Act on General Rules for National Taxes or paragraph (1) of the following Article); provided, however, that the grace period may not exceed one year: machine translation, not official **一** その財産の換価を直ちにすることによりその事業の継続又はその生活の維持を困難にするおそれがあるとき。 art-151/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-151/par-1/item-1 where the delinquent taxpayer is likely to face difficulty in continuing their business or maintaining their livelihood if their assets are realized immediately; Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "where the taxpayer is likely to face difficulty in continuing their business or maintaining their standard of living if their assets are realized immediately;" — https://www.japaneselawtranslation.go.jp/en/laws/view/3874/tb **二** その財産の換価を猶予することが、直ちにその換価をすることに比して、滞納に係る国税及び最近において納付すべきこととなる国税の徴収上有利であるとき。 art-151/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-151/par-1/item-2 where the granting of a grace period for the realization of the delinquent taxpayer's assets is more beneficial to the collection of the delinquent national tax and national taxes to be paid in the near future than the immediate realization of their assets. Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "where the granting of a grace period for the realization of the taxpayer's assets is more beneficial to the collection of the delinquent national tax and national taxes to be paid in the near future than the immediate realization of their assets." — https://www.japaneselawtranslation.go.jp/en/laws/view/3874/tb **第二項** 税務署長は、前項の規定による換価の猶予又は第百五十二条第三項（換価の猶予に係る分割納付、通知等）において読み替えて準用する国税通則法第四十六条第七項の規定による換価の猶予の期間の延長をする場合において、必要があると認めるときは、滞納者に対し、財産目録、担保の提供に関する書類その他の政令で定める書類又は第百五十二条第一項の規定により分割して納付させるために必要となる書類の提出を求めることができる。 art-151/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-151/par-2 When the district director grants a grace period for realization under the preceding paragraph, or extends the period of a grace period for realization under Article 46, paragraph (7) of the Act on General Rules for National Taxes as applied mutatis mutandis with replacement of terms pursuant to Article 152, paragraph (3) (Payment in Installments, Notices, etc. Relating to Grace Period for Realization), if the district director finds it necessary, the district director may request the delinquent taxpayer to submit an inventory of assets, documents concerning the provision of security, or other documents specified by Cabinet Order, or documents that become necessary for having payment made in installments pursuant to the provisions of Article 152, paragraph (1). machine translation, not official ### 第百五十一条の二 art-151-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-151-2 **第一項** 税務署長は、前条の規定によるほか、滞納者がその国税を一時に納付することによりその事業の継続又はその生活の維持を困難にするおそれがあると認められる場合において、その者が納税について誠実な意思を有すると認められるときは、その国税の納期限（延納又は物納の許可の取消しがあつた場合には、その取消しに係る書面が発せられた日）から六月以内にされたその者の申請に基づき、一年以内の期間を限り、その納付すべき国税（国税通則法第四十六条第一項から第三項まで（納税の猶予の要件等）の規定の適用を受けているものを除く。）につき滞納処分による財産の換価を猶予することができる。 art-151-2/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-151-2/par-1 In addition to the case under the provisions of the preceding Article, where it is found that paying the national tax in a lump sum is likely to make it difficult for the delinquent taxpayer to continue their business or maintain their livelihood, and it is found that the delinquent taxpayer has a sincere intention to make tax payments, the district director may, based on an application by the delinquent taxpayer made within six months after the due date for payment of the national tax (where a permission for postponement of tax payment or payment in kind has been revoked, the date on which the document concerning the revocation was issued), grant a grace period for the realization of assets through a delinquent tax collection procedure, for a period not exceeding one year, with regard to the national tax payable by the delinquent taxpayer (excluding national tax subject to application of the provisions of Article 46, paragraphs (1) through (3) (Requirements for Tax Payment Grace Period) of the Act on General Rules for National Taxes). machine translation, not official **第二項** 前項の規定は、当該申請に係る国税以外の国税（次の各号に掲げる国税を除く。）の滞納がある場合には、適用しない。 art-151-2/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-151-2/par-2 The provisions of the preceding paragraph do not apply where there is a delinquency in national tax other than the national tax subject to the application (excluding the national taxes listed in the following items). machine translation, not official **一** 国税通則法第四十六条第一項から第三項までの規定による納税の猶予（次号において「納税の猶予」という。）又は前項の規定による換価の猶予の申請中の国税 art-151-2/par-2/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-151-2/par-2/item-1 national tax for which an application is pending for a tax payment grace period under Article 46, paragraphs (1) through (3) of the Act on General Rules for National Taxes (referred to as a "tax payment grace period" in the following item) or for a grace period for realization under the preceding paragraph; and machine translation, not official **二** 国税通則法第四十六条第一項から第三項まで又は前条第一項若しくは前項の規定の適用を受けている国税（同法第四十九条第一項第四号（納税の猶予の取消し）（次条第三項又は第四項において準用する場合を含む。）に該当し、納税の猶予又は前条第一項若しくは前項の規定による換価の猶予が取り消されることとなる場合の当該国税を除く。） art-151-2/par-2/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-151-2/par-2/item-2 national tax subject to application of Article 46, paragraphs (1) through (3) of the Act on General Rules for National Taxes, paragraph (1) of the preceding Article, or the preceding paragraph (excluding that national tax where it falls under Article 49, paragraph (1), item (iv) (Revocation of Tax Payment Grace Period) of the Act on General Rules for National Taxes (including as applied mutatis mutandis pursuant to paragraph (3) or (4) of the following Article) and the tax payment grace period or the grace period for realization under paragraph (1) of the preceding Article or the preceding paragraph is to be revoked). machine translation, not official **第三項** 第一項の規定による換価の猶予の申請をしようとする者は、同項の国税を一時に納付することによりその事業の継続又はその生活の維持が困難となる事情の詳細、その納付を困難とする金額、当該猶予を受けようとする期間、その猶予に係る金額を分割して納付する場合の各納付期限及び各納付期限ごとの納付金額その他の政令で定める事項を記載した申請書に、財産目録、担保の提供に関する書類その他の政令で定める書類を添付し、これを税務署長に提出しなければならない。 art-151-2/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-151-2/par-3 A person who intends to apply for a grace period for realization under the provisions of paragraph (1) must submit to the district director a written application stating the details of the circumstances that would make it difficult to continue their business or maintain their livelihood if the national tax referred to in that paragraph were paid in a lump sum, the amount for which payment would be difficult, the period for which they seek to receive the grace period, each due date for payment and the amount to be paid by each due date where the amount under the grace period is paid in installments, and other matters specified by Cabinet Order, with an inventory of assets, documents concerning the provision of security, and other documents specified by Cabinet Order attached. machine translation, not official ### 第百五十二条（換価の猶予に係る分割納付、通知等） — Payment in Installments, Notices, etc. Relating to Grace Period for Realization caption: machine translation, not official art-152 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-152 **第一項** 税務署長は、第百五十一条第一項（換価の猶予の要件等）若しくは前条第一項の規定による換価の猶予又は第三項において読み替えて準用する国税通則法第四十六条第七項（納税の猶予の要件等）若しくは第四項において準用する同条第七項の規定による換価の猶予の期間の延長をする場合には、その猶予に係る金額（その納付を困難とする金額として政令で定める額を限度とする。）をその猶予をする期間内の各月（税務署長がやむを得ない事情があると認めるときは、その期間内の税務署長が指定する月。以下この項において同じ。）に分割して納付させるものとする。この場合においては、滞納者の財産の状況その他の事情からみて、その猶予をする期間内の各月に納付させる金額が、それぞれの月において合理的かつ妥当なものとなるようにしなければならない。 art-152/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-152/par-1 When the district director grants a grace period for realization under the provisions of Article 151, paragraph (1) (Requirements for Grace Periods for Realization, etc.) or paragraph (1) of the preceding Article, or extends the period of a grace period for realization under Article 46, paragraph (7) (Requirements for Tax Payment Grace Period) of the Act on General Rules for National Taxes as applied mutatis mutandis with replacement of terms pursuant to paragraph (3) or under Article 46, paragraph (7) of that Act as applied mutatis mutandis pursuant to paragraph (4), the district director is to have the amount under the grace period (up to the amount specified by Cabinet Order as the amount for which payment would be difficult) paid in installments in each month within the period of the grace period (or, where the district director finds that there are unavoidable circumstances, in the months within that period that the district director designates; the same applies hereinafter in this paragraph). In this case, the district director must ensure that, in light of the state of the delinquent taxpayer's property and other circumstances, the amount to be paid in each month within the period of the grace period is reasonable and appropriate for each month. machine translation, not official **第二項** 税務署長は、第百五十一条第一項又は前条第一項の規定による換価の猶予をする場合において、必要があると認めるときは、差押えにより滞納者の事業の継続又は生活の維持を困難にするおそれがある財産の差押えを猶予し、又は解除することができる。 art-152/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-152/par-2 When the district director grants a grace period for realization under the provisions of Article 151, paragraph (1) or paragraph (1) of the preceding Article, if the district director finds it necessary, the district director may defer or release the seizure of property whose seizure is likely to make it difficult for the delinquent taxpayer to continue their business or maintain their livelihood. machine translation, not official **第三項** 国税通則法第四十六条第五項から第七項まで及び第九項、第四十七条第一項（納税の猶予の通知等）、第四十八条第三項及び第四項（果実等による徴収）並びに第四十九条第一項（第五号に係る部分を除く。）及び第三項（納税の猶予の取消し）の規定は、第百五十一条第一項の規定による換価の猶予について準用する。この場合において、同法第四十六条第七項中「納税者の申請に基づき、その期間」とあるのは「その期間」と、同条第九項中「第四項（前項において準用する場合を含む。）」とあるのは「国税徴収法第百五十二条第一項（換価の猶予に係る分割納付、通知等）」と、それぞれ読み替えるものとする。 art-152/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-152/par-3 The provisions of Article 46, paragraphs (5) through (7) and (9), Article 47, paragraph (1) (Notice of Tax Payment Grace Period), Article 48, paragraphs (3) and (4) (Collection from Fruits, etc.), and Article 49, paragraph (1) (excluding the part pertaining to item (v)) and paragraph (3) (Revocation of Tax Payment Grace Period) of the Act on General Rules for National Taxes apply mutatis mutandis to a grace period for realization under the provisions of Article 151, paragraph (1). In this case, the phrase "that period based on an application by the taxpayer" in Article 46, paragraph (7) of that Act is deemed to be replaced with "that period", and the phrase "paragraph (4) (including as applied mutatis mutandis pursuant to the preceding paragraph)" in paragraph (9) of that Article is deemed to be replaced with "Article 152, paragraph (1) of the National Tax Collection Act (Payment in Installments, Notices, etc. Relating to Grace Period for Realization)", respectively. machine translation, not official **第四項** 国税通則法第四十六条第五項から第七項まで及び第九項、第四十六条の二第四項及び第六項から第十項まで（納税の猶予の申請手続等）、第四十七条、第四十八条第三項及び第四項並びに第四十九条第一項及び第三項の規定は、前条第一項の規定による換価の猶予について準用する。この場合において、同法第四十六条第九項中「第四項（前項において準用する場合を含む。）」とあるのは「国税徴収法第百五十二条第一項（換価の猶予に係る分割納付、通知等）」と、同法第四十六条の二第四項中「分割納付の方法により納付を行うかどうか（分割納付の方法により納付を行う場合にあつては、分割納付の各納付期限及び各納付期限ごとの納付金額を含む。）」とあるのは「その猶予に係る金額を分割して納付する場合の各納付期限及び各納付期限ごとの納付金額」と、同条第六項中「第一項から第四項まで」とあるのは「国税徴収法第百五十一条の二第三項（換価の猶予の要件等）又は同法第百五十二条第四項（換価の猶予に係る分割納付、通知等）において読み替えて準用する第四項」と、同条第七項中「第一項から第四項まで」とあるのは「国税徴収法第百五十一条の二第三項又は同法第百五十二条第四項において読み替えて準用する第四項」と、同条第十項中「第一項から第四項まで」とあるのは「国税徴収法第百五十一条の二第三項又は同法第百五十二条第四項において読み替えて準用する第四項」と、「前条第一項から第三項まで又は第七項」とあるのは「同法第百五十一条の二第一項又は同法第百五十二条第四項において準用する前条第七項」と、同項第二号中「次項」とあるのは「国税徴収法第百四十一条（徴収職員の滞納処分に関する調査に係る質問検査権）」と、「同項」とあるのは「同条」と、同法第四十七条第二項中「前条第一項から第四項まで」とあるのは「国税徴収法第百五十一条の二第三項（換価の猶予の要件等）又は同法第百五十二条第四項（換価の猶予に係る分割納付、通知等）において読み替えて準用する前条第四項」と、それぞれ読み替えるものとする。 art-152/par-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-152/par-4 The provisions of Article 46, paragraphs (5) through (7) and (9), Article 46-2, paragraph (4) and paragraphs (6) through (10) (Application Procedures for Tax Payment Grace Period, etc.), Article 47, Article 48, paragraphs (3) and (4), and Article 49, paragraphs (1) and (3) of the Act on General Rules for National Taxes apply mutatis mutandis to a grace period for realization under the provisions of paragraph (1) of the preceding Article. In this case, the phrase "paragraph (4) (including as applied mutatis mutandis pursuant to the preceding paragraph)" in Article 46, paragraph (9) of that Act is deemed to be replaced with "Article 152, paragraph (1) of the National Tax Collection Act (Payment in Installments, Notices, etc. Relating to Grace Period for Realization)"; the phrase "whether payment will be made by the installment payment method (including, if payment is to be made by the installment payment method, each due date for the installment payments and the amount to be paid by each due date)" in Article 46-2, paragraph (4) of that Act is deemed to be replaced with "each due date for the installment payments and the amount to be paid by each due date where the amount under the grace period is paid in installments"; the phrase "paragraphs (1) through (4)" in paragraph (6) of that Article is deemed to be replaced with "paragraph (4) as applied mutatis mutandis with replacement of terms pursuant to Article 151-2, paragraph (3) (Requirements for Grace Periods for Realization, etc.) of the National Tax Collection Act or Article 152, paragraph (4) (Payment in Installments, Notices, etc. Relating to Grace Period for Realization) of that Act"; the phrase "paragraphs (1) through (4)" in paragraph (7) of that Article is deemed to be replaced with "paragraph (4) as applied mutatis mutandis with replacement of terms pursuant to Article 151-2, paragraph (3) of the National Tax Collection Act or Article 152, paragraph (4) of that Act"; the phrase "paragraphs (1) through (4)" in paragraph (10) of that Article is deemed to be replaced with "paragraph (4) as applied mutatis mutandis with replacement of terms pursuant to Article 151-2, paragraph (3) of the National Tax Collection Act or Article 152, paragraph (4) of that Act", the phrase "paragraphs (1) through (3) or paragraph (7) of the preceding Article" in the same paragraph is deemed to be replaced with "Article 151-2, paragraph (1) of the National Tax Collection Act or paragraph (7) of the preceding Article as applied mutatis mutandis pursuant to Article 152, paragraph (4) of that Act", in item (ii) of that paragraph, the phrase "the following paragraph" is deemed to be replaced with "Article 141 of the National Tax Collection Act (Authority of Collection Officials to Question and Inspect in Investigations Concerning Delinquent Tax Collection Procedures)", and the phrase "that paragraph" is deemed to be replaced with "that Article"; and the phrase "paragraphs (1) through (4) of the preceding Article" in Article 47, paragraph (2) of the Act on General Rules for National Taxes is deemed to be replaced with "paragraph (4) of the preceding Article as applied mutatis mutandis with replacement of terms pursuant to Article 151-2, paragraph (3) (Requirements for Grace Periods for Realization, etc.) of the National Tax Collection Act or Article 152, paragraph (4) (Payment in Installments, Notices, etc. Relating to Grace Period for Realization) of that Act", respectively. machine translation, not official ## 第二節　滞納処分の停止 — Section 2 Suspension of Delinquent Tax Collection Procedures heading: machine translation, not official ch-6/sec-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#ch-6/sec-2 ### 第百五十三条（滞納処分の停止の要件等） — Requirements for Suspension of Delinquent Tax Collection Procedures, etc. caption: machine translation, not official art-153 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-153 **第一項** 税務署長は、滞納者につき次の各号のいずれかに該当する事実があると認めるときは、滞納処分の執行を停止することができる。 art-153/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-153/par-1 When the district director finds that there is a fact falling under any of the following items with regard to a delinquent taxpayer, the district director may suspend the execution of the delinquent tax collection procedure. machine translation, not official **一** 滞納処分の執行及び租税条約等の相手国等に対する共助対象国税の徴収の共助の要請による徴収（以下この項において「滞納処分の執行等」という。）をすることができる財産がないとき。 art-153/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-153/par-1/item-1 where there is no property on which the execution of the delinquent tax collection procedure and collection upon a request for collection assistance by a tax treaty partner, etc. can be carried out (hereinafter in this paragraph referred to as "execution of the delinquent tax collection procedure, etc."); machine translation, not official **二** 滞納処分の執行等をすることによつてその生活を著しく窮迫させるおそれがあるとき。 art-153/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-153/par-1/item-2 where carrying out the execution of the delinquent tax collection procedure, etc. is likely to place the delinquent taxpayer's livelihood in serious distress; or machine translation, not official **三** その所在及び滞納処分の執行等をすることができる財産がともに不明であるとき。 art-153/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-153/par-1/item-3 where both the whereabouts of the delinquent taxpayer and any property on which the execution of the delinquent tax collection procedure, etc. can be carried out are unknown. machine translation, not official **第二項** 税務署長は、前項の規定により滞納処分の執行を停止したときは、その旨を滞納者に通知しなければならない。 art-153/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-153/par-2 When the district director has suspended the execution of the delinquent tax collection procedure pursuant to the provisions of the preceding paragraph, the district director must notify the delinquent taxpayer to that effect. machine translation, not official **第三項** 税務署長は、第一項第二号の規定により滞納処分の執行を停止した場合において、その停止に係る国税について差し押さえた財産があるときは、その差押えを解除しなければならない。 art-153/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-153/par-3 When the district director has suspended the execution of the delinquent tax collection procedure pursuant to the provisions of paragraph (1), item (ii), if there is property that has been seized with regard to the national tax concerned in the suspension, the district director must release the seizure. machine translation, not official **第四項** 第一項の規定により滞納処分の執行を停止した国税を納付する義務は、その執行の停止が三年間継続したときは、消滅する。 art-153/par-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-153/par-4 The obligation to pay a national tax for which the execution of the delinquent tax collection procedure has been suspended pursuant to the provisions of paragraph (1) is extinguished when the suspension of the execution has continued for three years. machine translation, not official **第五項** 第一項第一号の規定により滞納処分の執行を停止した場合において、その国税が限定承認に係るものであるとき、その他その国税を徴収することができないことが明らかであるときは、税務署長は、前項の規定にかかわらず、その国税を納付する義務を直ちに消滅させることができる。 art-153/par-5 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-153/par-5 Where the execution of the delinquent tax collection procedure has been suspended pursuant to the provisions of paragraph (1), item (i), if the national tax concerns a qualified acceptance of inheritance, or it is otherwise clear that the national tax cannot be collected, the district director may, notwithstanding the preceding paragraph, immediately extinguish the obligation to pay the national tax. machine translation, not official ### 第百五十四条（滞納処分の停止の取消） — Revocation of Suspension of Delinquent Tax Collection Procedures caption: machine translation, not official art-154 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-154 **第一項** 税務署長は、前条第一項各号の規定により滞納処分の執行を停止した後三年以内に、その停止に係る滞納者につき同項各号に該当する事実がないと認めるときは、その執行の停止を取り消さなければならない。 art-154/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-154/par-1 When the district director finds, within three years after suspending the execution of the delinquent tax collection procedure pursuant to the provisions of the items of paragraph (1) of the preceding Article, that there is no fact falling under the items of that paragraph with regard to the delinquent taxpayer concerned in the suspension, the district director must revoke the suspension of the execution. machine translation, not official **第二項** 税務署長は、前項の規定により滞納処分の執行の停止を取り消したときは、その旨を滞納者に通知しなければならない。 art-154/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-154/par-2 When the district director has rescinded a stay of the execution of the delinquent tax collection procedure pursuant to the provisions of the preceding paragraph, the district director must notify the delinquent taxpayer to that effect. machine translation, not official ### 第百五十五条から第百五十七条まで 〔削除 / repealed〕 art-155-to-157 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-155-to-157 **第一項** 削除 art-155-to-157/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-155-to-157/par-1 ## 第三節　保全担保及び保全差押 — Section 3 Security for Preservation and Preservative Seizure heading: machine translation, not official ch-6/sec-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#ch-6/sec-3 ### 第百五十八条（保全担保） — Security for Preservation caption: machine translation, not official art-158 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-158 **第一項** 納税者が消費税等（消費税を除く。）を滞納した場合において、その後その者に課すべきその国税の徴収を確保することができないと認められるときは、税務署長は、その国税の担保として、金額及び期限を指定して、その者に国税通則法第五十条各号（担保の種類）に掲げるものの提供を命ずることができる。 art-158/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-158/par-1 If a taxpayer is delinquent in paying consumption tax, etc. (excluding consumption tax) and it is found that collection of that national tax to be imposed on the taxpayer thereafter cannot be secured, the district director may, as security for that national tax, designate an amount and a time limit and order the taxpayer to provide any of the things listed in the items of Article 50 (Types of Security) of the Act on General Rules for National Taxes. machine translation, not official **第二項** 前項の規定により指定する金額は、その提供を命ずる月の前月分の当該国税の額の三倍に相当する金額（その金額が前年におけるその提供を命ずる月に対応する月分及びその後二月分の当該国税の金額に満たないときは、その額）を限度とする。 art-158/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-158/par-2 The amount designated pursuant to the provisions of the preceding paragraph is limited to an amount equivalent to three times the amount of the national tax in question for the month preceding the month in which the provision of security is ordered (or, if that amount is less than the amount of the national tax in question for the month corresponding to the month in which the provision of security is ordered in the preceding year and for the two months following that month, that latter amount). machine translation, not official **第三項** 税務署長は、第一項の規定により当該国税（酒税を除く。）の担保の提供を命じた場合において、納税者がその指定された期限までにその命ぜられた担保を提供しないときは、当該国税に関し、その者の財産で抵当権の目的となるものにつき、同項の規定により指定した金額を限度として抵当権を設定することを書面で納税者に通知することができる。 art-158/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-158/par-3 If the district director has ordered the provision of security for the national tax in question (excluding liquor tax) pursuant to the provisions of paragraph (1) and the taxpayer does not provide the ordered security by the designated time limit, the district director may notify the taxpayer in writing that, in relation to that national tax, a mortgage will be established, up to the amount designated pursuant to the provisions of that paragraph, on the taxpayer's property that can be the subject of a mortgage. machine translation, not official **第四項** 前項の通知があつたときは、その通知を受けた納税者は、同項の抵当権を設定したものとみなす。この場合において、税務署長は、抵当権の設定の登記を関係機関に嘱託しなければならない。 art-158/par-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-158/par-4 When the notice under the preceding paragraph has been given, the taxpayer who received the notice is deemed to have established the mortgage referred to in that paragraph. In this case, the district director must commission the relevant authority to register the establishment of the mortgage. machine translation, not official **第五項** 前項後段の場合（次項に規定する場合を除く。）においては、その嘱託に係る書面には、第三項の書面が同項の納税者に到達したことを証する書面を添付しなければならない。 art-158/par-5 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-158/par-5 In the case referred to in the second sentence of the preceding paragraph (excluding the case provided for in the following paragraph), a document certifying that the document referred to in paragraph (3) has reached the taxpayer referred to in that paragraph must be attached to the document relating to the commission. machine translation, not official **第六項** 第四項後段の場合において、不動産登記法第十六条第二項（嘱託による登記）（他の法令において準用する場合を含む。）において準用する同法第十八条（登記の申請方法）の規定による嘱託をするときは、その嘱託情報と併せて第三項の書面が同項の納税者に到達したことを証する情報を提供しなければならない。この場合においては、同法第百十六条第一項（官庁の嘱託による登記）の規定にかかわらず、登記義務者の承諾を得ることを要しない。 art-158/par-6 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-158/par-6 In the case referred to in the second sentence of paragraph (4), when making a commission under Article 18 (Method of Application for Registration) of the Real Property Registration Act as applied mutatis mutandis pursuant to Article 16, paragraph (2) (Registration upon Commission) of that Act (including as applied mutatis mutandis under other laws and regulations), information certifying that the document referred to in paragraph (3) has reached the taxpayer referred to in that paragraph must be provided together with the commission information. In this case, notwithstanding the provisions of Article 116, paragraph (1) (Registration upon Commission by Government Agency) of that Act, it is not necessary to obtain the consent of the person obliged to register. machine translation, not official **第七項** 税務署長は、第一項の規定による担保の提供又は第四項の規定による抵当権の設定（以下「担保の提供等」という。）があつた場合において、第一項の命令に係る国税の滞納がない期間が継続して三月に達したときは、その担保を解除しなければならない。 art-158/par-7 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-158/par-7 If security has been provided pursuant to the provisions of paragraph (1) or a mortgage has been established pursuant to the provisions of paragraph (4) (hereinafter referred to as "provision of security, etc."), and a period during which there has been no delinquency in the national tax relating to the order referred to in paragraph (1) has continued for three consecutive months, the district director must release the security. machine translation, not official **第八項** 税務署長は、担保の提供等があつた納税者の資力その他の事情の変化により担保の提供等の必要がなくなつたと認めるときは、前項の規定にかかわらず、直ちにその解除をすることができる。 art-158/par-8 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-158/par-8 If the district director finds that provision of security, etc. is no longer necessary owing to a change in the financial resources or other circumstances of the taxpayer who has made the provision of security, etc., the district director may, notwithstanding the provisions of the preceding paragraph, release it immediately. machine translation, not official ### 第百五十九条（保全差押え） — Preservative Seizure caption: machine translation, not official art-159 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159 **第一項** 納税義務があると認められる者が不正に国税を免れ、又は国税の還付を受けたことの嫌疑に基づき、国税通則法第十一章（犯則事件の調査及び処分）の規定による差押え、電磁的記録提供命令若しくは領置又は刑事訴訟法（昭和二十三年法律第百三十一号）の規定による押収（同法の規定による電磁的記録提供命令（同法第百二条の二第一項第一号イ（電磁的記録提供命令）に掲げる方法による提供を命ずるものに限る。）を含む。）、電磁的記録提供命令（同号ロに掲げる方法による提供を命ずるものに限る。）若しくは逮捕を受けた場合において、その処分に係る国税の納付すべき額の確定（申告、更正又は決定による確定をいい、国税通則法第二条第二号（定義）に規定する源泉徴収等による国税についての納税の告知を含む。以下この条において同じ。）後においては当該国税の徴収を確保することができないと認められるときは、税務署長は、当該国税の納付すべき額の確定前に、その確定をすると見込まれる国税の金額のうちその徴収を確保するためあらかじめ滞納処分を執行することを要すると認める金額（以下この条において「保全差押金額」という。）を決定することができる。この場合においては、徴収職員は、その金額を限度として、その者の財産を直ちに差し押さえることができる。 art-159/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-1 If a person found to have a tax liability has been subjected to seizure, an order to provide electronic or magnetic records, or retention under the provisions of Chapter XI (Investigation and Disposition of Criminal Tax Cases) of the Act on General Rules for National Taxes, or to seizure under the provisions of the Code of Criminal Procedure (Act No. 131 of 1948) (including an order to provide electronic or magnetic records under the provisions of that Act (limited to an order requiring provision by the method listed in Article 102-2, paragraph (1), item (i), (a) (Order to Provide Electronic or Magnetic Records) of that Act)), an order to provide electronic or magnetic records (limited to an order requiring provision by the method listed in (b) of that item), or arrest, on suspicion of having unlawfully evaded national tax or unlawfully received a refund of national tax, and it is found that collection of the national tax cannot be secured after the determination of the amount of the national tax to be paid in relation to the disposition (meaning determination by filing of a return, correction, or decision, and including notice of tax payment for national withholding tax as provided for in Article 2, item (ii) (Definitions) of the Act on General Rules for National Taxes; the same applies hereinafter in this Article), the district director may, before the determination of the amount of that national tax to be paid, decide the amount, out of the amount of national tax expected to be determined, for which the district director finds it necessary to execute the delinquent tax collection procedure in advance in order to secure its collection (hereinafter referred to in this Article as the "amount for preservative seizure"). In this case, a collection official may immediately seize the property of that person, up to that amount. machine translation, not official **第二項** 税務署長は、前項の規定による決定をしようとするときは、あらかじめ、その所属する国税局長の承認を受けなければならない。 art-159/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-2 When the district director intends to make the decision under the preceding paragraph, the district director must obtain in advance the approval of the regional commissioner under whom the district director serves. machine translation, not official **第三項** 税務署長は、第一項の規定により保全差押金額を決定するときは、当該保全差押金額を同項に規定する納税義務があると認められる者に書面で通知しなければならない。 art-159/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-3 When deciding the amount for preservative seizure pursuant to the provisions of paragraph (1), the district director must notify the person found to have the tax liability prescribed in that paragraph of that amount for preservative seizure in writing. machine translation, not official **第四項** 前項の通知をした場合において、その納税義務があると認められる者がその通知に係る保全差押金額に相当する担保として国税通則法第五十条各号（担保の種類）に掲げるものを提供してその差押えをしないことを求めたときは、徴収職員は、その差押えをすることができない。 art-159/par-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-4 If, after the notice under the preceding paragraph has been given, the person found to have the tax liability provides, as security equivalent to the amount for preservative seizure to which the notice relates, any of the things listed in the items of Article 50 (Types of Security) of the Act on General Rules for National Taxes and requests that the seizure not be made, the collection official may not make that seizure. machine translation, not official **第五項** 徴収職員は、第一号又は第二号に該当するときは第一項の規定による差押えを、第三号に該当するときは同号に規定する担保をそれぞれ解除しなければならない。 art-159/par-5 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-5 A collection official must release the seizure under the provisions of paragraph (1) when item (i) or item (ii) applies, and must release the security prescribed in item (iii) when that item applies: machine translation, not official **一** 第一項の規定による差押えを受けた者が前項に規定する担保を提供して、その差押えの解除を請求したとき。 art-159/par-5/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-5/item-1 the person subjected to the seizure under the provisions of paragraph (1) has provided the security prescribed in the preceding paragraph and requested release of the seizure; machine translation, not official **二** 第三項の通知をした日から一年を経過した日までに、その差押えに係る国税につき納付すべき額の確定がないとき。 art-159/par-5/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-5/item-2 the amount of the national tax to be paid in relation to the seizure has not been determined by the day on which one year has elapsed from the day on which the notice under paragraph (3) was given; or machine translation, not official **三** 第三項の通知をした日から一年を経過した日までに、保全差押金額について提供されている担保に係る国税につき納付すべき額の確定がないとき。 art-159/par-5/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-5/item-3 the amount of the national tax to be paid in relation to the security provided for the amount for preservative seizure has not been determined by the day on which one year has elapsed from the day on which the notice under paragraph (3) was given. machine translation, not official **第六項** 徴収職員は、第一項の規定による差押えを受けた者又は第四項若しくは前項第一号の担保を提供した者につき、その資力その他の事情の変化により、その差押え又は担保の徴取の必要がなくなつたと認められることとなつたときは、その差押え又は担保を解除することができる。 art-159/par-6 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-6 A collection official may release the seizure or the security if, in relation to a person subjected to the seizure under the provisions of paragraph (1) or a person who has provided the security under paragraph (4) or item (i) of the preceding paragraph, it comes to be found, owing to a change in that person's financial resources or other circumstances, that the seizure or the taking of security is no longer necessary. machine translation, not official **第七項** 第一項の規定による差押え又は第四項若しくは第五項第一号の担保の提供があつた場合において、その差押え又は担保の提供に係る国税につき納付すべき額の確定があつたときは、その差押え又は担保の提供は、その国税を徴収するためにされたものとみなす。 art-159/par-7 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-7 If a seizure under the provisions of paragraph (1) has been made or security under paragraph (4) or paragraph (5), item (i) has been provided, and the amount of the national tax to be paid in relation to that seizure or provision of security is then determined, that seizure or provision of security is deemed to have been made for the purpose of collecting that national tax. machine translation, not official **第八項** 第一項の規定により差し押さえた財産は、その差押えに係る国税につき納付すべき額の確定があつた後でなければ、換価することができない。 art-159/par-8 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-8 Property seized pursuant to the provisions of paragraph (1) may not be realized until after the amount of the national tax to be paid in relation to the seizure has been determined. machine translation, not official **第九項** 第一項の場合において、差し押さえるべき財産に不足があると認められるときは、税務署長は、差押えに代えて交付要求をすることができる。この場合においては、その交付要求であることを明らかにしなければならない。 art-159/par-9 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-9 In the case referred to in paragraph (1), if it is found that the property to be seized is insufficient, the district director may make a request for share distribution in lieu of seizure. In this case, it must be made clear that the request is a request for share distribution. machine translation, not official **第十項** 税務署長は、第一項の規定により差し押さえた金銭（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を含む。）がある場合において、その差押えに係る国税につき納付すべき額の確定がされていないときは、これを供託しなければならない。 art-159/par-10 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-10 If there is money seized pursuant to the provisions of paragraph (1) (including money received from a third-party debtor, etc. through the seizure of securities, claims, or incorporeal property, etc.) and the amount of the national tax to be paid in relation to the seizure has not been determined, the district director must deposit it. machine translation, not official **第十一項** 第一項に規定する国税の納付すべき額として確定をした金額が保全差押金額に満たない場合において、その差押えを受けた者がその差押えにより損害を受けたときは、国は、その損害を賠償する責めに任ずる。この場合において、その額は、その差押えにより通常生ずべき損失の額とする。 art-159/par-11 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-11 If the amount determined as the amount of the national tax to be paid, as referred to in paragraph (1), is less than the amount for preservative seizure and the person subjected to the seizure has suffered damage by the seizure, the State is liable to compensate for that damage. In this case, the amount is the amount of loss that would ordinarily arise from the seizure. machine translation, not official ### 第百六十条 〔削除 / repealed〕 art-160 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-160 **第一項** 削除 art-160/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-160/par-1 --- ## Cites - art-151/par-1: 国税通則法第四十六条第一項から第三項まで → 国税通則法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-1 · https://japanlaw.org/l/337AC0000000066/art-46/par-1 - art-151/par-1: 国税通則法第四十六条第一項から第三項まで → 国税通則法 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-2 · https://japanlaw.org/l/337AC0000000066/art-46/par-2 - art-151/par-1: 国税通則法第四十六条第一項から第三項まで → 国税通則法 第四十六条第三項 (Article 46, paragraph (3)), art-46/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-3 · https://japanlaw.org/l/337AC0000000066/art-46/par-3 - art-151/par-1: 次条第一項 → 国税徴収法 第百五十一条の二第一項 (Article 151-2, paragraph (1)), art-151-2/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-151-2/par-1 - art-151/par-2: 前項 → 国税徴収法 第百五十一条第一項 (Article 151, paragraph (1)), art-151/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-151/par-1 - art-151/par-2: 第百五十二条第三項 → 国税徴収法 第百五十二条第三項 (Article 152, paragraph (3)), art-152/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-152/par-3 - art-151/par-2: 国税通則法第四十六条第七項 → 国税通則法 第四十六条第七項 (Article 46, paragraph (7)), art-46/par-7 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-7 · https://japanlaw.org/l/337AC0000000066/art-46/par-7 - art-151/par-2: 第百五十二条第一項 → 国税徴収法 第百五十二条第一項 (Article 152, paragraph (1)), art-152/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-152/par-1 - art-151-2/par-1: 前条 → 国税徴収法 第百五十一条 (Article 151), art-151 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-151 - art-151-2/par-1: 国税通則法第四十六条第一項から第三項まで → 国税通則法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-1 · https://japanlaw.org/l/337AC0000000066/art-46/par-1 - art-151-2/par-1: 国税通則法第四十六条第一項から第三項まで → 国税通則法 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-2 · https://japanlaw.org/l/337AC0000000066/art-46/par-2 - art-151-2/par-1: 国税通則法第四十六条第一項から第三項まで → 国税通則法 第四十六条第三項 (Article 46, paragraph (3)), art-46/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-3 · https://japanlaw.org/l/337AC0000000066/art-46/par-3 - art-151-2/par-2: 前項 → 国税徴収法 第百五十一条の二第一項 (Article 151-2, paragraph (1)), art-151-2/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-151-2/par-1 - art-151-2/par-2/item-1: 国税通則法第四十六条第一項から第三項まで → 国税通則法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-1 · https://japanlaw.org/l/337AC0000000066/art-46/par-1 - art-151-2/par-2/item-1: 国税通則法第四十六条第一項から第三項まで → 国税通則法 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-2 · https://japanlaw.org/l/337AC0000000066/art-46/par-2 - art-151-2/par-2/item-1: 国税通則法第四十六条第一項から第三項まで → 国税通則法 第四十六条第三項 (Article 46, paragraph (3)), art-46/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-3 · https://japanlaw.org/l/337AC0000000066/art-46/par-3 - art-151-2/par-2/item-1: 次号 → 国税徴収法 第百五十一条の二第二項第二号 (Article 151-2, paragraph (2), item (ii)), art-151-2/par-2/item-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-151-2/par-2/item-2 - art-151-2/par-2/item-1: 前項 → 国税徴収法 第百五十一条の二第一項 (Article 151-2, paragraph (1)), art-151-2/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-151-2/par-1 - art-151-2/par-2/item-2: 国税通則法第四十六条第一項から第三項まで → 国税通則法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-1 · https://japanlaw.org/l/337AC0000000066/art-46/par-1 - art-151-2/par-2/item-2: 国税通則法第四十六条第一項から第三項まで → 国税通則法 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-2 · https://japanlaw.org/l/337AC0000000066/art-46/par-2 - art-151-2/par-2/item-2: 国税通則法第四十六条第一項から第三項まで → 国税通則法 第四十六条第三項 (Article 46, paragraph (3)), art-46/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-3 · https://japanlaw.org/l/337AC0000000066/art-46/par-3 - art-151-2/par-2/item-2: 前条第一項 → 国税徴収法 第百五十一条第一項 (Article 151, paragraph (1)), art-151/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-151/par-1 - art-151-2/par-2/item-2: 前項 → 国税徴収法 第百五十一条の二第一項 (Article 151-2, paragraph (1)), art-151-2/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-151-2/par-1 - art-151-2/par-2/item-2: 同法第四十九条第一項第四号 → 国税通則法 第四十九条第一項第四号 (Article 49, paragraph (1), item (iv)), art-49/par-1/item-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-49/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-49/par-1/item-4 - art-151-2/par-2/item-2: 次条第三項 → 国税徴収法 第百五十二条第三項 (Article 152, paragraph (3)), art-152/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-152/par-3 - art-151-2/par-2/item-2: 第四項 → 国税徴収法 第百五十二条第四項 (Article 152, paragraph (4)), art-152/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-152/par-4 - art-151-2/par-3: 第一項 → 国税徴収法 第百五十一条の二第一項 (Article 151-2, paragraph (1)), art-151-2/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-151-2/par-1 - art-152/par-1: 第百五十一条第一項 → 国税徴収法 第百五十一条第一項 (Article 151, paragraph (1)), art-151/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-151/par-1 - art-152/par-1: 前条第一項 → 国税徴収法 第百五十一条の二第一項 (Article 151-2, paragraph (1)), art-151-2/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-151-2/par-1 - art-152/par-1: 第三項 → 国税徴収法 第百五十二条第三項 (Article 152, paragraph (3)), art-152/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-152/par-3 - art-152/par-1: 国税通則法第四十六条第七項 → 国税通則法 第四十六条第七項 (Article 46, paragraph (7)), art-46/par-7 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-7 · https://japanlaw.org/l/337AC0000000066/art-46/par-7 - art-152/par-1: 第四項 → 国税通則法 第四十六条第四項 (Article 46, paragraph (4)), art-46/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-4 · https://japanlaw.org/l/337AC0000000066/art-46/par-4 - art-152/par-1: この項 → 国税徴収法 第百五十二条第一項 (Article 152, paragraph (1)), art-152/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-152/par-1 - art-152/par-2: 第百五十一条第一項 → 国税徴収法 第百五十一条第一項 (Article 151, paragraph (1)), art-151/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-151/par-1 - art-152/par-2: 前条第一項 → 国税徴収法 第百五十一条の二第一項 (Article 151-2, paragraph (1)), art-151-2/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-151-2/par-1 - art-152/par-3: 国税通則法第四十六条第五項から第七項まで → 国税通則法 第四十六条第五項 (Article 46, paragraph (5)), art-46/par-5 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-5 · https://japanlaw.org/l/337AC0000000066/art-46/par-5 - art-152/par-3: 国税通則法第四十六条第五項から第七項まで → 国税通則法 第四十六条第六項 (Article 46, paragraph (6)), art-46/par-6 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-6 · https://japanlaw.org/l/337AC0000000066/art-46/par-6 - art-152/par-3: 国税通則法第四十六条第五項から第七項まで → 国税通則法 第四十六条第七項 (Article 46, paragraph (7)), art-46/par-7 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-7 · https://japanlaw.org/l/337AC0000000066/art-46/par-7 - art-152/par-3: 第九項 → 国税通則法 第四十六条第九項 (Article 46, paragraph (9)), art-46/par-9 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-9 · https://japanlaw.org/l/337AC0000000066/art-46/par-9 - art-152/par-3: 第四十七条第一項 → 国税通則法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-47/par-1 · https://japanlaw.org/l/337AC0000000066/art-47/par-1 - art-152/par-3: 第四十八条第三項 → 国税通則法 第四十八条第三項 (Article 48, paragraph (3)), art-48/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-48/par-3 · https://japanlaw.org/l/337AC0000000066/art-48/par-3 - art-152/par-3: 第四項 → 国税通則法 第四十八条第四項 (Article 48, paragraph (4)), art-48/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-48/par-4 · https://japanlaw.org/l/337AC0000000066/art-48/par-4 - art-152/par-3: 第四十九条第一項 → 国税通則法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-49/par-1 · https://japanlaw.org/l/337AC0000000066/art-49/par-1 - art-152/par-3: 第五号 → 国税通則法 第四十九条第一項第五号 (Article 49, paragraph (1), item (v)), art-49/par-1/item-5 — https://japanlaw.org/ja/national-tax-general-rules-act/art-49/par-1/item-5 · https://japanlaw.org/l/337AC0000000066/art-49/par-1/item-5 - art-152/par-3: 第三項 → 国税通則法 第四十九条第三項 (Article 49, paragraph (3)), art-49/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-49/par-3 · https://japanlaw.org/l/337AC0000000066/art-49/par-3 - art-152/par-3: 第百五十一条第一項 → 国税徴収法 第百五十一条第一項 (Article 151, paragraph (1)), art-151/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-151/par-1 - art-152/par-3: 第四項 → 国税通則法 第四十六条第四項 (Article 46, paragraph (4)), art-46/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-4 · https://japanlaw.org/l/337AC0000000066/art-46/par-4 - art-152/par-3: 前項 → 国税通則法 第四十六条第八項 (Article 46, paragraph (8)), art-46/par-8 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-8 · https://japanlaw.org/l/337AC0000000066/art-46/par-8 - art-152/par-3: 国税徴収法第百五十二条第一項 → 国税徴収法 第百五十二条第一項 (Article 152, paragraph (1)), art-152/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-152/par-1 - art-152/par-4: 国税通則法第四十六条第五項から第七項まで → 国税通則法 第四十六条第五項 (Article 46, paragraph (5)), art-46/par-5 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-5 · https://japanlaw.org/l/337AC0000000066/art-46/par-5 - art-152/par-4: 国税通則法第四十六条第五項から第七項まで → 国税通則法 第四十六条第六項 (Article 46, paragraph (6)), art-46/par-6 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-6 · https://japanlaw.org/l/337AC0000000066/art-46/par-6 - art-152/par-4: 国税通則法第四十六条第五項から第七項まで → 国税通則法 第四十六条第七項 (Article 46, paragraph (7)), art-46/par-7 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-7 · https://japanlaw.org/l/337AC0000000066/art-46/par-7 - art-152/par-4: 第九項 → 国税通則法 第四十六条第九項 (Article 46, paragraph (9)), art-46/par-9 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-9 · https://japanlaw.org/l/337AC0000000066/art-46/par-9 - art-152/par-4: 第四十六条の二第四項 → 国税通則法 第四十六条の二第四項 (Article 46-2, paragraph (4)), art-46-2/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-4 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-4 - art-152/par-4: 第六項から第十項まで → 国税通則法 第四十六条の二第十項 (Article 46-2, paragraph (10)), art-46-2/par-10 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-10 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-10 - art-152/par-4: 第六項から第十項まで → 国税通則法 第四十六条の二第六項 (Article 46-2, paragraph (6)), art-46-2/par-6 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-6 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-6 - art-152/par-4: 第六項から第十項まで → 国税通則法 第四十六条の二第七項 (Article 46-2, paragraph (7)), art-46-2/par-7 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-7 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-7 - art-152/par-4: 第六項から第十項まで → 国税通則法 第四十六条の二第八項 (Article 46-2, paragraph (8)), art-46-2/par-8 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-8 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-8 - art-152/par-4: 第六項から第十項まで → 国税通則法 第四十六条の二第九項 (Article 46-2, paragraph (9)), art-46-2/par-9 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-9 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-9 - art-152/par-4: 第四十七条 → 国税通則法 第四十七条 (Article 47), art-47 — https://japanlaw.org/ja/national-tax-general-rules-act/art-47 · https://japanlaw.org/l/337AC0000000066/art-47 - art-152/par-4: 第四十八条第三項 → 国税通則法 第四十八条第三項 (Article 48, paragraph (3)), art-48/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-48/par-3 · https://japanlaw.org/l/337AC0000000066/art-48/par-3 - art-152/par-4: 第四項 → 国税通則法 第四十八条第四項 (Article 48, paragraph (4)), art-48/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-48/par-4 · https://japanlaw.org/l/337AC0000000066/art-48/par-4 - art-152/par-4: 第四十九条第一項 → 国税通則法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-49/par-1 · https://japanlaw.org/l/337AC0000000066/art-49/par-1 - art-152/par-4: 第三項 → 国税通則法 第四十九条第三項 (Article 49, paragraph (3)), art-49/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-49/par-3 · https://japanlaw.org/l/337AC0000000066/art-49/par-3 - art-152/par-4: 前条第一項 → 国税徴収法 第百五十一条の二第一項 (Article 151-2, paragraph (1)), art-151-2/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-151-2/par-1 - art-152/par-4: 第四項 → 国税通則法 第四十六条第四項 (Article 46, paragraph (4)), art-46/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-4 · https://japanlaw.org/l/337AC0000000066/art-46/par-4 - art-152/par-4: 前項 → 国税通則法 第四十六条第八項 (Article 46, paragraph (8)), art-46/par-8 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-8 · https://japanlaw.org/l/337AC0000000066/art-46/par-8 - art-152/par-4: 国税徴収法第百五十二条第一項 → 国税徴収法 第百五十二条第一項 (Article 152, paragraph (1)), art-152/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-152/par-1 - art-152/par-4: 第一項から第四項まで → 国税通則法 第四十六条の二第一項 (Article 46-2, paragraph (1)), art-46-2/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-1 - art-152/par-4: 第一項から第四項まで → 国税通則法 第四十六条の二第二項 (Article 46-2, paragraph (2)), art-46-2/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-2 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-2 - art-152/par-4: 第一項から第四項まで → 国税通則法 第四十六条の二第三項 (Article 46-2, paragraph (3)), art-46-2/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-3 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-3 - art-152/par-4: 国税徴収法第百五十一条の二第三項 → 国税徴収法 第百五十一条の二第三項 (Article 151-2, paragraph (3)), art-151-2/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-151-2/par-3 - art-152/par-4: 同法第百五十二条第四項 → 国税徴収法 第百五十二条第四項 (Article 152, paragraph (4)), art-152/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-152/par-4 - art-152/par-4: 前条第一項から第三項まで → 国税通則法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-1 · https://japanlaw.org/l/337AC0000000066/art-46/par-1 - art-152/par-4: 前条第一項から第三項まで → 国税通則法 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-2 · https://japanlaw.org/l/337AC0000000066/art-46/par-2 - art-152/par-4: 前条第一項から第三項まで → 国税通則法 第四十六条第三項 (Article 46, paragraph (3)), art-46/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-3 · https://japanlaw.org/l/337AC0000000066/art-46/par-3 - art-152/par-4: 同項第二号 → 国税通則法 第四十六条の二第十項第二号 (Article 46-2, paragraph (10), item (ii)), art-46-2/par-10/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-10/item-2 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-10/item-2 - art-152/par-4: 次項 → 国税通則法 第四十六条の二第十一項 (Article 46-2, paragraph (11)), art-46-2/par-11 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-11 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-11 - art-152/par-4: 国税徴収法第百四十一条 → 国税徴収法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-5/from-art-138#art-141 - art-152/par-4: 同法第四十七条第二項 → 国税通則法 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-47/par-2 · https://japanlaw.org/l/337AC0000000066/art-47/par-2 - art-153/par-1/item-1: この項 → 国税徴収法 第百五十三条第一項 (Article 153, paragraph (1)), art-153/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-153/par-1 - art-153/par-2: 前項 → 国税徴収法 第百五十三条第一項 (Article 153, paragraph (1)), art-153/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-153/par-1 - art-153/par-3: 第一項第二号 → 国税徴収法 第百五十三条第一項第二号 (Article 153, paragraph (1), item (ii)), art-153/par-1/item-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-153/par-1/item-2 - art-153/par-4: 第一項 → 国税徴収法 第百五十三条第一項 (Article 153, paragraph (1)), art-153/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-153/par-1 - art-153/par-5: 第一項第一号 → 国税徴収法 第百五十三条第一項第一号 (Article 153, paragraph (1), item (i)), art-153/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-153/par-1/item-1 - art-153/par-5: 前項 → 国税徴収法 第百五十三条第四項 (Article 153, paragraph (4)), art-153/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-153/par-4 - art-154/par-1: 前条第一項 → 国税徴収法 第百五十三条第一項 (Article 153, paragraph (1)), art-153/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-148#art-153/par-1 - art-154/par-2: 前項 → 国税徴収法 第百五十四条第一項 (Article 154, paragraph (1)), art-154/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-154/par-1 - art-158/par-1: 国税通則法第五十条 → 国税通則法 第五十条 (Article 50), art-50 — https://japanlaw.org/ja/national-tax-general-rules-act/art-50 · https://japanlaw.org/l/337AC0000000066/art-50 - art-158/par-2: 前項 → 国税徴収法 第百五十八条第一項 (Article 158, paragraph (1)), art-158/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-158/par-1 - art-158/par-3: 第一項 → 国税徴収法 第百五十八条第一項 (Article 158, paragraph (1)), art-158/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-158/par-1 - art-158/par-4: 前項 → 国税徴収法 第百五十八条第三項 (Article 158, paragraph (3)), art-158/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-158/par-3 - art-158/par-5: 前項 → 国税徴収法 第百五十八条第四項 (Article 158, paragraph (4)), art-158/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-158/par-4 - art-158/par-5: 次項 → 国税徴収法 第百五十八条第六項 (Article 158, paragraph (6)), art-158/par-6 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-158/par-6 - art-158/par-5: 第三項 → 国税徴収法 第百五十八条第三項 (Article 158, paragraph (3)), art-158/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-158/par-3 - art-158/par-6: 第四項 → 国税徴収法 第百五十八条第四項 (Article 158, paragraph (4)), art-158/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-158/par-4 - art-158/par-6: 不動産登記法第十六条第二項 → 不動産登記法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/ja/real-property-registration-act/art-16/par-2 · https://japanlaw.org/l/416AC0000000123/art-16/par-2 - art-158/par-6: 同法第十八条 → 不動産登記法 第十八条 (Article 18), art-18 — https://japanlaw.org/ja/real-property-registration-act/art-18 · https://japanlaw.org/l/416AC0000000123/art-18 - art-158/par-6: 第三項 → 国税徴収法 第百五十八条第三項 (Article 158, paragraph (3)), art-158/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-158/par-3 - art-158/par-6: 同法第百十六条第一項 → 不動産登記法 第百十六条第一項 (Article 116, paragraph (1)), art-116/par-1 — https://japanlaw.org/ja/real-property-registration-act/art-116/par-1 · https://japanlaw.org/l/416AC0000000123/art-116/par-1 - art-158/par-7: 第一項 → 国税徴収法 第百五十八条第一項 (Article 158, paragraph (1)), art-158/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-158/par-1 - art-158/par-7: 第四項 → 国税徴収法 第百五十八条第四項 (Article 158, paragraph (4)), art-158/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-158/par-4 - art-158/par-8: 前項 → 国税徴収法 第百五十八条第七項 (Article 158, paragraph (7)), art-158/par-7 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-158/par-7 - art-159/par-1: 同法第百二条の二第一項第一号 → e-Gov law 323AC0000000131, 第百二条の二第一項第一号 (Article 102-2, paragraph (1), item (i)), art-102-2/par-1/item-1 — not held in this collection - art-159/par-1: 国税通則法第二条第二号 → 国税通則法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-2 - art-159/par-1: この条 → 国税徴収法 第百五十九条 (Article 159), art-159 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159 - art-159/par-2: 前項 → 国税徴収法 第百五十九条第一項 (Article 159, paragraph (1)), art-159/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-1 - art-159/par-3: 第一項 → 国税徴収法 第百五十九条第一項 (Article 159, paragraph (1)), art-159/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-1 - art-159/par-4: 前項 → 国税徴収法 第百五十九条第三項 (Article 159, paragraph (3)), art-159/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-3 - art-159/par-4: 国税通則法第五十条 → 国税通則法 第五十条 (Article 50), art-50 — https://japanlaw.org/ja/national-tax-general-rules-act/art-50 · https://japanlaw.org/l/337AC0000000066/art-50 - art-159/par-5: 第一号 → 国税徴収法 第百五十九条第五項第一号 (Article 159, paragraph (5), item (i)), art-159/par-5/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-5/item-1 - art-159/par-5: 第二号 → 国税徴収法 第百五十九条第五項第二号 (Article 159, paragraph (5), item (ii)), art-159/par-5/item-2 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-5/item-2 - art-159/par-5: 第一項 → 国税徴収法 第百五十九条第一項 (Article 159, paragraph (1)), art-159/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-1 - art-159/par-5: 第三号 → 国税徴収法 第百五十九条第五項第三号 (Article 159, paragraph (5), item (iii)), art-159/par-5/item-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-5/item-3 - art-159/par-5/item-1: 第一項 → 国税徴収法 第百五十九条第一項 (Article 159, paragraph (1)), art-159/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-1 - art-159/par-5/item-1: 前項 → 国税徴収法 第百五十九条第四項 (Article 159, paragraph (4)), art-159/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-4 - art-159/par-5/item-2: 第三項 → 国税徴収法 第百五十九条第三項 (Article 159, paragraph (3)), art-159/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-3 - art-159/par-5/item-3: 第三項 → 国税徴収法 第百五十九条第三項 (Article 159, paragraph (3)), art-159/par-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-3 - art-159/par-6: 第一項 → 国税徴収法 第百五十九条第一項 (Article 159, paragraph (1)), art-159/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-1 - art-159/par-6: 第四項 → 国税徴収法 第百五十九条第四項 (Article 159, paragraph (4)), art-159/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-4 - art-159/par-6: 前項第一号 → 国税徴収法 第百五十九条第五項第一号 (Article 159, paragraph (5), item (i)), art-159/par-5/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-5/item-1 - art-159/par-7: 第一項 → 国税徴収法 第百五十九条第一項 (Article 159, paragraph (1)), art-159/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-1 - art-159/par-7: 第四項 → 国税徴収法 第百五十九条第四項 (Article 159, paragraph (4)), art-159/par-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-4 - art-159/par-7: 第五項第一号 → 国税徴収法 第百五十九条第五項第一号 (Article 159, paragraph (5), item (i)), art-159/par-5/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-5/item-1 - art-159/par-8: 第一項 → 国税徴収法 第百五十九条第一項 (Article 159, paragraph (1)), art-159/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-1 - art-159/par-9: 第一項 → 国税徴収法 第百五十九条第一項 (Article 159, paragraph (1)), art-159/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-1 - art-159/par-10: 第一項 → 国税徴収法 第百五十九条第一項 (Article 159, paragraph (1)), art-159/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-1 - art-159/par-11: 第一項 → 国税徴収法 第百五十九条第一項 (Article 159, paragraph (1)), art-159/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-6/from-art-154#art-159/par-1 --- ## Sources - claude-opus-5-5 — Corrections to the Ministry of Justice's English of paragraphs, written 2026-11-02 - 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 (国税徴収法), Article 151 — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3874/tb), retrieved 2026-11-02 - Japanese Law Translation Database System, Ministry of Justice (法務省) — National Tax Collection Act (国税徴収法), Article 151, paragraph (1), item (i) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3874/tb), retrieved 2026-11-02 - Japanese Law Translation Database System, Ministry of Justice (法務省) — National Tax Collection Act (国税徴収法), Article 151, paragraph (1), item (ii) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3874/tb), 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-20261102T031546-025, translated 2026-11-02 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-tax-collection-act-20261102T031546-025, translated 2026-11-02 - claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-005, translated 2026-11-02 - claude-sonnet-5-5 — Machine translation of amended wording, batch national-tax-collection-act-amendments-20261102T100424-002, 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