# 国税徴収法 / National Tax Collection Act — 第百五十三条 (Article 153)

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- Law: 国税徴収法 (National Tax Collection Act), 昭和三十四年法律第百四十七号
- English title "National Tax Collection Act": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第百五十三条 (Article 153)（滞納処分の停止の要件等） — address `art-153`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-153
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-153
- 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.

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### 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.
<sup>caption: machine translation, not official</sup>
<sup>art-153 · https://japanlaw.org/ja/national-tax-collection-act/art-153 · https://japanlaw.org/l/334AC0000000147/art-153</sup>

  **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。
  <sup>art-153/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-153/par-1 · https://japanlaw.org/l/334AC0000000147/art-153/par-1</sup>
  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.
  <sup>machine translation, not official</sup>

    **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。
    <sup>art-153/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/art-153/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-153/par-1/item-1</sup>
    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.");
    <sup>machine translation, not official</sup>

    **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。
    <sup>art-153/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/art-153/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-153/par-1/item-2</sup>
    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
    <sup>machine translation, not official</sup>

    **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。
    <sup>art-153/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/art-153/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-153/par-1/item-3</sup>
    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.
    <sup>machine translation, not official</sup>

  **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。
  <sup>art-153/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-153/par-2 · https://japanlaw.org/l/334AC0000000147/art-153/par-2</sup>
  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.
  <sup>machine translation, not official</sup>

  **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。
  <sup>art-153/par-3 · https://japanlaw.org/ja/national-tax-collection-act/art-153/par-3 · https://japanlaw.org/l/334AC0000000147/art-153/par-3</sup>
  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.
  <sup>machine translation, not official</sup>

  **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。
  <sup>art-153/par-4 · https://japanlaw.org/ja/national-tax-collection-act/art-153/par-4 · https://japanlaw.org/l/334AC0000000147/art-153/par-4</sup>
  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.
  <sup>machine translation, not official</sup>

  **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。
  <sup>art-153/par-5 · https://japanlaw.org/ja/national-tax-collection-act/art-153/par-5 · https://japanlaw.org/l/334AC0000000147/art-153/par-5</sup>
  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.
  <sup>machine translation, not official</sup>

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## Cites
- 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/art-153/par-1 · https://japanlaw.org/l/334AC0000000147/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/art-153/par-1 · https://japanlaw.org/l/334AC0000000147/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/art-153/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/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/art-153/par-1 · https://japanlaw.org/l/334AC0000000147/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/art-153/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/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/art-153/par-4 · https://japanlaw.org/l/334AC0000000147/art-153/par-4

## Cited by

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

- 国税徴収法 第三十九条第一項（無償又は著しい低額の譲受人等の第二次納税義務） — https://japanlaw.org/ja/national-tax-collection-act/art-39/par-1 · https://japanlaw.org/l/334AC0000000147/art-39/par-1
- 国税徴収法 第百五十三条第一項第一号（滞納処分の停止の要件等） — https://japanlaw.org/ja/national-tax-collection-act/art-153/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-153/par-1/item-1
- 国税徴収法 第百五十三条第二項（滞納処分の停止の要件等） — https://japanlaw.org/ja/national-tax-collection-act/art-153/par-2 · https://japanlaw.org/l/334AC0000000147/art-153/par-2
- 国税徴収法 第百五十三条第三項（滞納処分の停止の要件等） — https://japanlaw.org/ja/national-tax-collection-act/art-153/par-3 · https://japanlaw.org/l/334AC0000000147/art-153/par-3
- 国税徴収法 第百五十三条第四項（滞納処分の停止の要件等） — https://japanlaw.org/ja/national-tax-collection-act/art-153/par-4 · https://japanlaw.org/l/334AC0000000147/art-153/par-4
- 国税徴収法 第百五十三条第五項（滞納処分の停止の要件等） — https://japanlaw.org/ja/national-tax-collection-act/art-153/par-5 · https://japanlaw.org/l/334AC0000000147/art-153/par-5
- 国税徴収法 第百五十四条第一項（滞納処分の停止の取消） — https://japanlaw.org/ja/national-tax-collection-act/art-154/par-1 · https://japanlaw.org/l/334AC0000000147/art-154/par-1
- 国税通則法 第六十三条第一項（納税の猶予等の場合の延滞税の免除） — https://japanlaw.org/ja/national-tax-general-rules-act/art-63/par-1 · https://japanlaw.org/l/337AC0000000066/art-63/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 国税徴収法 — the text 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-20261102T095109-005, translated 2026-11-02
- This site's parser, version 220 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02