# 国税徴収法 / National Tax Collection Act — 第百二十一条 (Article 121) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-121. 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: 第百二十一条 (Article 121)（権利移転の登記の嘱託） — address `art-121` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-121 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-121 - Every provision below carries its address and both URLs 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. --- ### 第百二十一条（権利移転の登記の嘱託） — Commission of Registration of Transfer of Rights caption: machine translation, not official art-121 · https://japanlaw.org/ja/national-tax-collection-act/art-121 · https://japanlaw.org/l/334AC0000000147/art-121 **第一項** 税務署長は、換価財産で権利の移転につき登記を要するものについては、不動産登記法（平成十六年法律第百二十三号）その他の法令に別段の定めがある場合を除き、その買受代金を納付した買受人の請求により、その権利の移転の登記を関係機関に嘱託しなければならない。 art-121/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-121/par-1 · https://japanlaw.org/l/334AC0000000147/art-121/par-1 With respect to property put up for realization for which registration is required for the transfer of rights, except where otherwise provided for in the Real Property Registration Act (Act No. 123 of 2004) or other laws and regulations, the district director must, at the request of the purchaser who has paid the purchase price, commission the relevant authority to register the transfer of the rights. machine translation, not official ## Cited by 3 provisions cite this one. No official source publishes this direction. - 国税徴収法 第百二十三条第一項（権利移転に伴う費用の負担） — https://japanlaw.org/ja/national-tax-collection-act/art-123/par-1 · https://japanlaw.org/l/334AC0000000147/art-123/par-1 - 国税徴収法 第百二十五条第一項（換価に伴い消滅する権利の登記のまつ消の嘱託） — https://japanlaw.org/ja/national-tax-collection-act/art-125/par-1 · https://japanlaw.org/l/334AC0000000147/art-125/par-1 - 国税徴収法 第百三十五条第一項第二号（売却決定の取消に伴う措置） — https://japanlaw.org/ja/national-tax-collection-act/art-135/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-135/par-1/item-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税徴収法 — the text in force from 2026-05-25 (https://laws.e-gov.go.jp/law/334AC0000000147/20260525_506AC0000000052), 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-20261102T095109-001, translated 2026-11-02 - This site's parser, version 222 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02