# 国税徴収法 / National Tax Collection Act — 第百八十三条 (Article 183) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-183. 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: 第百八十三条 (Article 183)（税関長による滞納処分の執行） — address `art-183` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-183 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-183 - 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. --- ### 第百八十三条（税関長による滞納処分の執行） — Execution of the Delinquent Tax Collection Procedure by Director-General of a Customs House caption: machine translation, not official art-183 · https://japanlaw.org/ja/national-tax-collection-act/art-183 · https://japanlaw.org/l/334AC0000000147/art-183 **第一項** 税関長は、この法律の定めるところにより、その税関所属の徴収職員に滞納処分を執行させることができる。 art-183/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-183/par-1 · https://japanlaw.org/l/334AC0000000147/art-183/par-1 A director-general of a customs house may, as provided by this Act, have a collection official belonging to the customs house execute the delinquent tax collection procedure. machine translation, not official **第二項** 税関長は、差し押さえるべき財産又は差押財産がその管轄区域外にあるときは、その財産の所在地を所轄する税関長に滞納処分の引継ぎをすることができる。 art-183/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-183/par-2 · https://japanlaw.org/l/334AC0000000147/art-183/par-2 When the property to be seized or the seized property is located outside the jurisdictional district of a director-general of a customs house, that director-general may make a transfer of the delinquent tax collection procedure to the director-general of the customs house having jurisdiction over the location of the property. machine translation, not official **第三項** 税関長は、差し押さえるべき財産又は差押財産が滞納処分を著しく困難とする地域にあるときは、これらの財産の所在地を所轄する税務署長又は国税局長に滞納処分の引継ぎをすることができる。 art-183/par-3 · https://japanlaw.org/ja/national-tax-collection-act/art-183/par-3 · https://japanlaw.org/l/334AC0000000147/art-183/par-3 When the property to be seized or the seized property is located in an area where the delinquent tax collection procedure would be extremely difficult, a director-general of a customs house may make a transfer of the delinquent tax collection procedure to the district director or regional commissioner having jurisdiction over the location of that property. machine translation, not official **第四項** 税関長は、差押財産又は参加差押不動産を換価に付するため必要があると認めるときは、他の税関長に滞納処分の引継ぎをすることができる。 art-183/par-4 · https://japanlaw.org/ja/national-tax-collection-act/art-183/par-4 · https://japanlaw.org/l/334AC0000000147/art-183/par-4 When a director-general of a customs house finds it necessary in order to put seized property or real property under participatory seizure up for realization, the director-general may make a transfer of the delinquent tax collection procedure to another director-general of a customs house. machine translation, not official **第五項** 前条第四項の規定は、前三項の規定により滞納処分の引継ぎがあつた場合について準用する。 art-183/par-5 · https://japanlaw.org/ja/national-tax-collection-act/art-183/par-5 · https://japanlaw.org/l/334AC0000000147/art-183/par-5 The provisions of paragraph (4) of the preceding Article apply mutatis mutandis where a transfer of the delinquent tax collection procedure has been made pursuant to the provisions of the preceding three paragraphs. machine translation, not official --- ## Cites - art-183/par-5: 前条第四項 → 国税徴収法 第百八十二条第四項 (Article 182, paragraph (4)), art-182/par-4 — https://japanlaw.org/ja/national-tax-collection-act/art-182/par-4 · https://japanlaw.org/l/334AC0000000147/art-182/par-4 - art-183/par-5: 前三項 → 国税徴収法 第百八十三条第二項 (Article 183, paragraph (2)), art-183/par-2 — https://japanlaw.org/ja/national-tax-collection-act/art-183/par-2 · https://japanlaw.org/l/334AC0000000147/art-183/par-2 - art-183/par-5: 前三項 → 国税徴収法 第百八十三条第三項 (Article 183, paragraph (3)), art-183/par-3 — https://japanlaw.org/ja/national-tax-collection-act/art-183/par-3 · https://japanlaw.org/l/334AC0000000147/art-183/par-3 - art-183/par-5: 前三項 → 国税徴収法 第百八十三条第四項 (Article 183, paragraph (4)), art-183/par-4 — https://japanlaw.org/ja/national-tax-collection-act/art-183/par-4 · https://japanlaw.org/l/334AC0000000147/art-183/par-4 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 国税徴収法 第百八十三条第五項（税関長による滞納処分の執行） — https://japanlaw.org/ja/national-tax-collection-act/art-183/par-5 · https://japanlaw.org/l/334AC0000000147/art-183/par-5 - 国税徴収法 第百八十四条第一項（国税局長が徴収する場合の読替規定） — https://japanlaw.org/ja/national-tax-collection-act/art-184/par-1 · https://japanlaw.org/l/334AC0000000147/art-184/par-1 - 国税徴収法 第百八十五条第一項（税関長が徴収する場合の読替規定） — https://japanlaw.org/ja/national-tax-collection-act/art-185/par-1 · https://japanlaw.org/l/334AC0000000147/art-185/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-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