# 国税徴収法 / National Tax Collection Act — 第百三十条 (Article 130)

This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-130. 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: 第百三十条 (Article 130)（債権額の確認方法） — address `art-130`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-130
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-130
- 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.

---

### 第百三十条（債権額の確認方法） — Method of Confirming the Amount of Claims
<sup>caption: machine translation, not official</sup>
<sup>art-130 · https://japanlaw.org/ja/national-tax-collection-act/art-130 · https://japanlaw.org/l/334AC0000000147/art-130</sup>

  **第一項**  前条第一項第二号に掲げる国税、地方税又は公課を徴収する者及び同項第三号又は第四号に掲げる債権を有する者は、売却決定の日の前日までに債権現在額申立書を税務署長に提出しなければならない。
  <sup>art-130/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-130/par-1 · https://japanlaw.org/l/334AC0000000147/art-130/par-1</sup>
  A person who collects the national tax, local tax or public charge set out in paragraph (1), item (ii) of the preceding Article and a person who holds a claim set out in item (iii) or (iv) of that paragraph must submit a written statement of the current amount of claims to the district director by the day before the day of the decision to sell.
  <sup>machine translation, not official</sup>

  **第二項**  税務署長は、前項の債権現在額申立書を調査して前条第一項各号に掲げる国税その他の債権を確認するものとする。この場合において、次に掲げる債権を有する者が債権現在額申立書を提出しないときは、税務署長の調査によりその額を確認するものとする。
  <sup>art-130/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-130/par-2 · https://japanlaw.org/l/334AC0000000147/art-130/par-2</sup>
  The district director is to investigate the written statement of the current amount of claims under the preceding paragraph and confirm the national taxes and other claims set out in the items of paragraph (1) of the preceding Article. In this case, if a person who holds a claim set out in the following items does not submit a written statement of the current amount of claims, the district director is to confirm the amount through the district director's own investigation.
  <sup>machine translation, not official</sup>

    **一**  登記がされた質権、抵当権若しくは先取特権により担保される債権又は担保のための仮登記により担保される債権
    <sup>art-130/par-2/item-1 · https://japanlaw.org/ja/national-tax-collection-act/art-130/par-2/item-1 · https://japanlaw.org/l/334AC0000000147/art-130/par-2/item-1</sup>
    a claim secured by a registered pledge, mortgage or statutory lien, or a claim secured by a provisional registration for security;
    <sup>machine translation, not official</sup>

    **二**  登記することができない質権若しくは先取特権又は留置権により担保される債権で知れているもの
    <sup>art-130/par-2/item-2 · https://japanlaw.org/ja/national-tax-collection-act/art-130/par-2/item-2 · https://japanlaw.org/l/334AC0000000147/art-130/par-2/item-2</sup>
    a known claim secured by a pledge or statutory lien that cannot be registered, or by a right of retention; or
    <sup>machine translation, not official</sup>

    **三**  前条第一項第四号に掲げる債権で知れているもの
    <sup>art-130/par-2/item-3 · https://japanlaw.org/ja/national-tax-collection-act/art-130/par-2/item-3 · https://japanlaw.org/l/334AC0000000147/art-130/par-2/item-3</sup>
    a known claim set out in paragraph (1), item (iv) of the preceding Article.
    <sup>machine translation, not official</sup>

  **第三項**  前条第一項第三号に掲げる債権のうち前項第一号及び第二号に掲げる債権以外の債権を有する者が売却決定の時までに債権現在額申立書を提出しないときは、その者は、配当を受けることができない。
  <sup>art-130/par-3 · https://japanlaw.org/ja/national-tax-collection-act/art-130/par-3 · https://japanlaw.org/l/334AC0000000147/art-130/par-3</sup>
  If a person who holds a claim set out in paragraph (1), item (iii) of the preceding Article, other than the claims set out in items (i) and (ii) of the preceding paragraph, does not submit a written statement of the current amount of claims by the time of the decision to sell, that person cannot receive distribution.
  <sup>machine translation, not official</sup>

---

## Cites
- art-130/par-1: 前条第一項第二号 → 国税徴収法 第百二十九条第一項第二号 (Article 129, paragraph (1), item (ii)), art-129/par-1/item-2 — https://japanlaw.org/ja/national-tax-collection-act/art-129/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-129/par-1/item-2
- art-130/par-1: 同項第三号 → 国税徴収法 第百二十九条第一項第三号 (Article 129, paragraph (1), item (iii)), art-129/par-1/item-3 — https://japanlaw.org/ja/national-tax-collection-act/art-129/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-129/par-1/item-3
- art-130/par-1: 第四号 → 国税徴収法 第百二十九条第一項第四号 (Article 129, paragraph (1), item (iv)), art-129/par-1/item-4 — https://japanlaw.org/ja/national-tax-collection-act/art-129/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/art-129/par-1/item-4
- art-130/par-2: 前項 → 国税徴収法 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-130/par-1 · https://japanlaw.org/l/334AC0000000147/art-130/par-1
- art-130/par-2: 前条第一項 → 国税徴収法 第百二十九条第一項 (Article 129, paragraph (1)), art-129/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-129/par-1 · https://japanlaw.org/l/334AC0000000147/art-129/par-1
- art-130/par-2/item-3: 前条第一項第四号 → 国税徴収法 第百二十九条第一項第四号 (Article 129, paragraph (1), item (iv)), art-129/par-1/item-4 — https://japanlaw.org/ja/national-tax-collection-act/art-129/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/art-129/par-1/item-4
- art-130/par-3: 前条第一項第三号 → 国税徴収法 第百二十九条第一項第三号 (Article 129, paragraph (1), item (iii)), art-129/par-1/item-3 — https://japanlaw.org/ja/national-tax-collection-act/art-129/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-129/par-1/item-3
- art-130/par-3: 前項第一号 → 国税徴収法 第百三十条第二項第一号 (Article 130, paragraph (2), item (i)), art-130/par-2/item-1 — https://japanlaw.org/ja/national-tax-collection-act/art-130/par-2/item-1 · https://japanlaw.org/l/334AC0000000147/art-130/par-2/item-1
- art-130/par-3: 第二号 → 国税徴収法 第百三十条第二項第二号 (Article 130, paragraph (2), item (ii)), art-130/par-2/item-2 — https://japanlaw.org/ja/national-tax-collection-act/art-130/par-2/item-2 · https://japanlaw.org/l/334AC0000000147/art-130/par-2/item-2

## Cited by

6 provisions cite this one. No official source publishes this direction.

- 国税徴収法 第九十六条第二項（公売の通知） — https://japanlaw.org/ja/national-tax-collection-act/art-96/par-2 · https://japanlaw.org/l/334AC0000000147/art-96/par-2
- 国税徴収法 第百三十条第二項（債権額の確認方法） — https://japanlaw.org/ja/national-tax-collection-act/art-130/par-2 · https://japanlaw.org/l/334AC0000000147/art-130/par-2
- 国税徴収法 第百三十条第三項（債権額の確認方法） — https://japanlaw.org/ja/national-tax-collection-act/art-130/par-3 · https://japanlaw.org/l/334AC0000000147/art-130/par-3
- 国税徴収法 第百三十一条第一項（配当計算書） — https://japanlaw.org/ja/national-tax-collection-act/art-131/par-1 · https://japanlaw.org/l/334AC0000000147/art-131/par-1
- 国税徴収法 第百三十一条第一項第二号（配当計算書） — https://japanlaw.org/ja/national-tax-collection-act/art-131/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-131/par-1/item-2
- 国税徴収法 附則第五条第二項（国税徴収法の一部改正に伴う経過措置） — https://japanlaw.org/ja/national-tax-collection-act/suppl-3531-78/art-5/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-3531-78/art-5/par-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-20261102T095109-002, 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