# 国税徴収法 / National Tax Collection Act — 第百七十一条 (Article 171) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-171. 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: 第百七十一条 (Article 171)（滞納処分に関する不服申立て等の期限の特例） — address `art-171` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-171 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-171 - 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 caption: machine translation, not official art-171 · https://japanlaw.org/ja/national-tax-collection-act/art-171 · https://japanlaw.org/l/334AC0000000147/art-171 **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。 art-171/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-171/par-1 · https://japanlaw.org/l/334AC0000000147/art-171/par-1 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. machine translation, not official **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 art-171/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/art-171/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-171/par-1/item-1 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) machine translation, not official **二** 不動産等についての差押え　その公売期日等 art-171/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/art-171/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-171/par-1/item-2 Seizure of real property, etc.: the public auction date, etc. for that property machine translation, not official **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 art-171/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/art-171/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-171/par-1/item-3 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 machine translation, not official **四** 換価代金等の配当　換価代金等の交付期日 art-171/par-1/item-4 · https://japanlaw.org/ja/national-tax-collection-act/art-171/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/art-171/par-1/item-4 Distribution of proceeds of realization, etc.: the date of delivery of the proceeds of realization, etc. machine translation, not official **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。 art-171/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-171/par-2 · https://japanlaw.org/l/334AC0000000147/art-171/par-2 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)". machine translation, not official **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。 art-171/par-3 · https://japanlaw.org/ja/national-tax-collection-act/art-171/par-3 · https://japanlaw.org/l/334AC0000000147/art-171/par-3 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). machine translation, not official --- ## 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/art-171/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/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/art-95 · https://japanlaw.org/l/334AC0000000147/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/art-109/par-4 · https://japanlaw.org/l/334AC0000000147/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/art-96 · https://japanlaw.org/l/334AC0000000147/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/art-171/par-1 · https://japanlaw.org/l/334AC0000000147/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/art-171/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/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/art-171/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/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/art-171/par-1 · https://japanlaw.org/l/334AC0000000147/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 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 国税徴収法 第百七十一条第一項（滞納処分に関する不服申立て等の期限の特例） — https://japanlaw.org/ja/national-tax-collection-act/art-171/par-1 · https://japanlaw.org/l/334AC0000000147/art-171/par-1 - 国税徴収法 第百七十一条第二項（滞納処分に関する不服申立て等の期限の特例） — https://japanlaw.org/ja/national-tax-collection-act/art-171/par-2 · https://japanlaw.org/l/334AC0000000147/art-171/par-2 - 国税徴収法 第百七十一条第三項（滞納処分に関する不服申立て等の期限の特例） — https://japanlaw.org/ja/national-tax-collection-act/art-171/par-3 · https://japanlaw.org/l/334AC0000000147/art-171/par-3 - 国税徴収法 第百七十三条第一項（不動産の売却決定等の取消の制限） — https://japanlaw.org/ja/national-tax-collection-act/art-173/par-1 · https://japanlaw.org/l/334AC0000000147/art-173/par-1 - 国税徴収法 附則第五十五条第一項（公売保証金等に関する経過措置） — https://japanlaw.org/ja/national-tax-collection-act/suppl-4191-6/art-55/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-55/par-1 - 地方税法 第十九条の四第一項第三号（審査請求期間の特例） — https://japanlaw.org/ja/local-tax-act/art-19-4/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-19-4/par-1/item-3 --- ## 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-20261102T095109-006, 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