# 国税徴収法 / National Tax Collection Act — 第八章 (Chapter 8)

This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-8. 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: 第八章 (Chapter 8) — address `ch-8`
- 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-8
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/national-tax-collection-act/ch-8
- 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.

---

## 第八章　不服審査及び訴訟の特例 — Chapter VIII Special Provisions on Appeals and Litigation
<sup>heading: machine translation, not official</sup>
<sup>ch-8 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-8</sup>

### 第百六十六条から第百七十条まで  〔削除 / repealed〕
<sup>art-166-to-170 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-8#art-166-to-170</sup>

**第一項**  削除
<sup>art-166-to-170/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-8#art-166-to-170/par-1</sup>

### 第百七十一条（滞納処分に関する不服申立て等の期限の特例） — Special Provisions on Time Limits for Appeals, etc. Concerning Delinquent Tax Collection Procedures
<sup>caption: machine translation, not official</sup>
<sup>art-171 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-8#art-171</sup>

**第一項**  滞納処分について次の各号に掲げる処分に関し欠陥があること（第一号に掲げる処分については、これに関する通知が到達しないことを含む。）を理由としてする不服申立て（国税通則法第十一条（災害等による期限の延長）又は第七十七条（不服申立期間）の規定により不服申立てをすることができる期間を経過したもの及び同法第七十五条第三項又は第四項（国税に関する処分についての不服申立て）の規定による審査請求を除く。）は、これらの規定にかかわらず、当該各号に定める期限まででなければ、することができない。
<sup>art-171/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-8#art-171/par-1</sup>
An appeal made on the ground that there is a defect in a disposition listed in the following items in a delinquent tax collection procedure (including, for a disposition listed in item (i), the failure of the notice of it to arrive) (excluding an appeal for which the period during which an appeal may be filed has elapsed under Article 11 (Extension of Time Limits due to Disasters and Similar Causes) or Article 77 (Period for Filing Appeals) of the Act on General Rules for National Taxes, and a request for review under Article 75, paragraph (3) or (4) (Appeals against Dispositions Concerning National Tax) of that Act) may be made, notwithstanding those provisions, only by the time limit specified in the relevant item.
<sup>machine translation, not official</sup>

  **一**  督促　差押えに係る通知を受けた日（その通知がないときは、その差押えがあつたことを知つた日）から三月を経過した日
  <sup>art-171/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-8#art-171/par-1/item-1</sup>
  Demand: the date on which three months have elapsed from the date on which notice of the seizure was received (if there was no such notice, the date on which the person learned that the seizure had been made)
  <sup>machine translation, not official</sup>

  **二**  不動産等についての差押え　その公売期日等
  <sup>art-171/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-8#art-171/par-1/item-2</sup>
  Seizure of real property, etc.: the public auction date, etc. for that property
  <sup>machine translation, not official</sup>

  **三**  不動産等についての第九十五条（公売公告）の公告（第百九条第四項（随意契約による売却）において準用する第九十六条（公売の通知）の通知を含む。）から売却決定までの処分　換価財産の買受代金の納付の期限
  <sup>art-171/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-8#art-171/par-1/item-3</sup>
  Dispositions with regard to real property, etc. from the public notice under Article 95 (Public Auction Notice) (including the notice under Article 96 (Notice of Public Auction) as applied mutatis mutandis pursuant to Article 109, paragraph (4) (Sale by Private Contract)) up to the decision to sell: the payment deadline for the payment of the purchase price of the property put up for realization
  <sup>machine translation, not official</sup>

  **四**  換価代金等の配当　換価代金等の交付期日
  <sup>art-171/par-1/item-4 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-8#art-171/par-1/item-4</sup>
  Distribution of proceeds of realization, etc.: the date of delivery of the proceeds of realization, etc.
  <sup>machine translation, not official</sup>

**第二項**  前項の規定は、国税通則法第百十五条第一項第三号（訴えの提起の特例）の規定による訴えの提起について準用する。この場合において、前項中「国税通則法第十一条（災害等による期限の延長）又は第七十七条（不服申立期間）の規定により不服申立てをすることができる期間を経過したもの及び同法第七十五条第三項又は第四項（国税に関する処分についての不服申立て）の規定による審査請求」とあるのは、「行政事件訴訟法（昭和三十七年法律第百三十九号）第十四条第一項又は第二項（出訴期間）の規定により訴えを提起することができる期間を経過したもの」と読み替えるものとする。
<sup>art-171/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-8#art-171/par-2</sup>
The provisions of the preceding paragraph apply mutatis mutandis to the filing of an action under Article 115, paragraph (1), item (iii) (Special Provisions on Filing an Action) of the Act on General Rules for National Taxes. In this case, the phrase "the period during which an appeal may be filed has elapsed under Article 11 (Extension of Time Limits due to Disasters and Similar Causes) or Article 77 (Period for Filing Appeals) of the Act on General Rules for National Taxes, and a request for review under Article 75, paragraph (3) or (4) (Appeals against Dispositions Concerning National Tax) of that Act" in the preceding paragraph is deemed to be replaced with "the period during which an action may be filed has elapsed under Article 14, paragraph (1) or (2) (Statute of Limitations for Filing an Action) of the Administrative Case Litigation Act (Act No. 139 of 1962)".
<sup>machine translation, not official</sup>

**第三項**  第一項第三号及び第四号に掲げる処分につき、同項に規定する不服申立てをする場合において、その再調査の請求書（国税通則法第八十一条第二項（再調査の請求書の記載事項等）に規定する再調査の請求書をいう。）又は審査請求書（同法第八十七条第二項（審査請求書の記載事項等）に規定する審査請求書をいう。）については、同法第七十七条第四項の規定は、適用しない。
<sup>art-171/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-8#art-171/par-3</sup>
Where an appeal prescribed in paragraph (1) is made with regard to a disposition listed in item (iii) or (iv) of that paragraph, the provisions of Article 77, paragraph (4) of the Act on General Rules for National Taxes do not apply to the written request for reinvestigation (meaning the written request for reinvestigation prescribed in Article 81, paragraph (2) (Matters to Be Stated in a Written Request for Reinvestigation, etc.) of that Act) or the written request for review (meaning the written request for review prescribed in Article 87, paragraph (2) (Matters to Be Stated in a Written Request for Review, etc.) of that Act).
<sup>machine translation, not official</sup>

### 第百七十二条（差押動産等の搬出の制限） — Restrictions on Removal of Seized Movables, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-172 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-8#art-172</sup>

**第一項**  第五十八条第二項（滞納者の動産等を占有する第三者に対する引渡命令）に規定する引渡命令を受けた第三者が、その命令に係る財産が滞納者の所有に属していないことを理由として、その命令につき不服申立てをしたときは、その不服申立ての係属する間は、当該財産の搬出をすることができない。
<sup>art-172/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-8#art-172/par-1</sup>
Where a third party who has received a delivery order prescribed in Article 58, paragraph (2) (Delivery Order to Third Parties Possessing Movables, etc. of Delinquent Taxpayers) files an appeal against the order on the ground that the property concerned in the order does not belong to the delinquent taxpayer, the property cannot be removed while the appeal is pending.
<sup>machine translation, not official</sup>

### 第百七十三条（不動産の売却決定等の取消の制限） — Restrictions on Revocation of Decisions to Sell Real Property, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-173 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-8#art-173</sup>

**第一項**  第百七十一条第一項第三号（公売等に関する不服申立ての期限の特例）に掲げる処分に欠陥があることを理由として滞納処分に関する不服申立てがあつた場合において、その処分は違法ではあるが、次に掲げる場合に該当するときは、税務署長、国税局長若しくは税関長又は国税不服審判所長は、その不服申立てを棄却することができる。
<sup>art-173/par-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-8#art-173/par-1</sup>
Where an appeal concerning a delinquent tax collection procedure is made on the ground that there is a defect in a disposition listed in Article 171, paragraph (1), item (iii) (Special Provisions on Time Limits for Appeals Concerning Public Auctions, etc.), if the disposition is unlawful but the case falls under any of the following, the district director, the regional commissioner, the director-general of a customs house, or the President of the National Tax Tribunal may dismiss the appeal:
<sup>machine translation, not official</sup>

  **一**  その不服申立てに係る処分に続いて行われるべき処分（以下この号において「後行処分」という。）が既に行われている場合において、その不服申立てに係る処分の違法が軽微なものであり、その後行処分に影響を及ぼさせることが適当でないと認められるとき。
  <sup>art-173/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-8#art-173/par-1/item-1</sup>
  where a disposition to be carried out following the disposition concerned in the appeal (hereinafter in this item referred to as a "subsequent disposition") has already been carried out, the unlawfulness of the disposition concerned in the appeal is minor, and it is found inappropriate to let it affect the subsequent disposition; or
  <sup>machine translation, not official</sup>

  **二**  換価した財産が公共の用に供されている場合その他その不服申立てに係る処分を取り消すことにより公の利益に著しい障害を生ずる場合で、その不服申立てをした者の受ける損害の程度、その損害の賠償の程度及び方法その他一切の事情を考慮してもなおその処分を取り消すことが公共の福祉に適合しないと認められるとき。
  <sup>art-173/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-8#art-173/par-1/item-2</sup>
  where the property realized is being used for public purposes or in any other case in which revoking the disposition concerned in the appeal would cause a serious obstruction to the public interest, and it is found that revoking the disposition would still not be compatible with the public welfare even after taking into consideration the degree of damage suffered by the person who made the appeal, the degree and method of compensation for that damage, and all other circumstances.
  <sup>machine translation, not official</sup>

**第二項**  前項の規定による不服申立てについての棄却の決定又は裁決には、処分が違法であること及び不服申立てを棄却する理由を明示しなければならない。
<sup>art-173/par-2 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-8#art-173/par-2</sup>
A decision or ruling dismissing an appeal under the provisions of the preceding paragraph must clearly state that the disposition is unlawful and the reasons for dismissing the appeal.
<sup>machine translation, not official</sup>

**第三項**  第一項の規定は、国に対する損害賠償の請求を妨げない。
<sup>art-173/par-3 · https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-8#art-173/par-3</sup>
The provisions of paragraph (1) do not preclude a claim for damages against the State.
<sup>machine translation, not official</sup>

---

## Cites
- art-171/par-1: 第一号 → 国税徴収法 第百七十一条第一項第一号 (Article 171, paragraph (1), item (i)), art-171/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-8#art-171/par-1/item-1
- art-171/par-1: 国税通則法第十一条 → 国税通則法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/national-tax-general-rules-act/art-11 · https://japanlaw.org/l/337AC0000000066/art-11
- art-171/par-1: 第七十七条 → 国税通則法 第七十七条 (Article 77), art-77 — https://japanlaw.org/ja/national-tax-general-rules-act/art-77 · https://japanlaw.org/l/337AC0000000066/art-77
- art-171/par-1: 同法第七十五条第三項 → 国税通則法 第七十五条第三項 (Article 75, paragraph (3)), art-75/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-75/par-3 · https://japanlaw.org/l/337AC0000000066/art-75/par-3
- art-171/par-1: 第四項 → 国税通則法 第七十五条第四項 (Article 75, paragraph (4)), art-75/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-75/par-4 · https://japanlaw.org/l/337AC0000000066/art-75/par-4
- art-171/par-1/item-3: 第九十五条 → 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-171/par-1/item-3: 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-171/par-1/item-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-171/par-2: 前項 → 国税徴収法 第百七十一条第一項 (Article 171, paragraph (1)), art-171/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-8#art-171/par-1
- art-171/par-2: 国税通則法第百十五条第一項第三号 → 国税通則法 第百十五条第一項第三号 (Article 115, paragraph (1), item (iii)), art-115/par-1/item-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-115/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-115/par-1/item-3
- art-171/par-2: 国税通則法第十一条 → 国税通則法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/national-tax-general-rules-act/art-11 · https://japanlaw.org/l/337AC0000000066/art-11
- art-171/par-2: 第七十七条 → 国税通則法 第七十七条 (Article 77), art-77 — https://japanlaw.org/ja/national-tax-general-rules-act/art-77 · https://japanlaw.org/l/337AC0000000066/art-77
- art-171/par-2: 同法第七十五条第三項 → 国税通則法 第七十五条第三項 (Article 75, paragraph (3)), art-75/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-75/par-3 · https://japanlaw.org/l/337AC0000000066/art-75/par-3
- art-171/par-2: 第四項 → 国税通則法 第七十五条第四項 (Article 75, paragraph (4)), art-75/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-75/par-4 · https://japanlaw.org/l/337AC0000000066/art-75/par-4
- art-171/par-2: 行政事件訴訟法（昭和三十七年法律第百三十九号）第十四条第一項 → 行政事件訴訟法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/ja/administrative-case-litigation-act/art-14/par-1 · https://japanlaw.org/l/337AC0000000139/art-14/par-1
- art-171/par-2: 第二項 → 行政事件訴訟法 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/ja/administrative-case-litigation-act/art-14/par-2 · https://japanlaw.org/l/337AC0000000139/art-14/par-2
- art-171/par-3: 第一項第三号 → 国税徴収法 第百七十一条第一項第三号 (Article 171, paragraph (1), item (iii)), art-171/par-1/item-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-8#art-171/par-1/item-3
- art-171/par-3: 第四号 → 国税徴収法 第百七十一条第一項第四号 (Article 171, paragraph (1), item (iv)), art-171/par-1/item-4 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-8#art-171/par-1/item-4
- art-171/par-3: 同項 → 国税徴収法 第百七十一条第一項 (Article 171, paragraph (1)), art-171/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-8#art-171/par-1
- art-171/par-3: 国税通則法第八十一条第二項 → 国税通則法 第八十一条第二項 (Article 81, paragraph (2)), art-81/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-81/par-2 · https://japanlaw.org/l/337AC0000000066/art-81/par-2
- art-171/par-3: 同法第八十七条第二項 → 国税通則法 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-87/par-2 · https://japanlaw.org/l/337AC0000000066/art-87/par-2
- art-171/par-3: 同法第七十七条第四項 → 国税通則法 第七十七条第四項 (Article 77, paragraph (4)), art-77/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-77/par-4 · https://japanlaw.org/l/337AC0000000066/art-77/par-4
- art-172/par-1: 第五十八条第二項 → 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-173/par-1: 第百七十一条第一項第三号 → 国税徴収法 第百七十一条第一項第三号 (Article 171, paragraph (1), item (iii)), art-171/par-1/item-3 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-8#art-171/par-1/item-3
- art-173/par-1/item-1: この号 → 国税徴収法 第百七十三条第一項第一号 (Article 173, paragraph (1), item (i)), art-173/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-8#art-173/par-1/item-1
- art-173/par-2: 前項 → 国税徴収法 第百七十三条第一項 (Article 173, paragraph (1)), art-173/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-8#art-173/par-1
- art-173/par-3: 第一項 → 国税徴収法 第百七十三条第一項 (Article 173, paragraph (1)), art-173/par-1 — https://japanlaw.org/ja/national-tax-collection-act/amendments/20271001_508AC0000000012/text/ch-8#art-173/par-1

---

## 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-20261102T031546-025, 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-20261102T095109-006, 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