# 国税徴収法 / National Tax Collection Act — 第百五十四条 (Article 154) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-154. 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: 第百五十四条 (Article 154)（滞納処分の停止の取消） — address `art-154` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-154 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-154 - 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/art-154 · https://japanlaw.org/l/334AC0000000147/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/art-154/par-1 · https://japanlaw.org/l/334AC0000000147/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/art-154/par-2 · https://japanlaw.org/l/334AC0000000147/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 --- ## Cites - 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/art-153/par-1 · https://japanlaw.org/l/334AC0000000147/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/art-154/par-1 · https://japanlaw.org/l/334AC0000000147/art-154/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税徴収法 第百五十四条第二項（滞納処分の停止の取消） — https://japanlaw.org/ja/national-tax-collection-act/art-154/par-2 · https://japanlaw.org/l/334AC0000000147/art-154/par-2 - 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 --- ## 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-20261102T031546-025, translated 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 222 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02