# 国税徴収法 / National Tax Collection Act — 第百八十四条 (Article 184) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-184. 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: 第百八十四条 (Article 184)（国税局長が徴収する場合の読替規定） — address `art-184` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-184 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-184 - 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. --- ### 第百八十四条（国税局長が徴収する場合の読替規定） — Provisions for Replacement of Terms Where Collection Is Made by Regional Commissioner caption: machine translation, not official art-184 · https://japanlaw.org/ja/national-tax-collection-act/art-184 · https://japanlaw.org/l/334AC0000000147/art-184 **第一項** 国税通則法第四十三条第三項若しくは第四十四条第一項（徴収の引継ぎ）の規定により国税局長が徴収の引継ぎを受けた場合又は第百八十二条第二項若しくは第三項（滞納処分の引継ぎ）若しくは前条第三項の規定により国税局長が滞納処分の引継ぎを受けた場合におけるこの法律（第百五十九条第二項（保全差押の承認）、第百七十三条（不動産の売却決定の取消しの制限）及び前二条を除く。次条において同じ。）の規定の適用については、「税務署長」又は「税務署」とあるのは、「国税局長」又は「国税局」とする。 art-184/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-184/par-1 · https://japanlaw.org/l/334AC0000000147/art-184/par-1 With regard to the application of the provisions of this Act (excluding Article 159, paragraph (2) (Approval of Preservative Seizure), Article 173 (Restrictions on Revocation of Decisions to Sell Real Property), and the preceding two Articles; the same applies in the following Article) in the case where a regional commissioner has received the transfer of collection pursuant to the provisions of Article 43, paragraph (3) or Article 44, paragraph (1) (Transfer of Collection) of the Act on General Rules for National Taxes, or in the case where a regional commissioner has received the transfer of the delinquent tax collection procedure pursuant to the provisions of Article 182, paragraph (2) or (3) (Transfer of the Delinquent Tax Collection Procedure) or paragraph (3) of the preceding Article, the term "district director" or "tax office" is deemed to be replaced with "regional commissioner" or "regional taxation bureau". machine translation, not official --- ## Cites - art-184/par-1: 国税通則法第四十三条第三項 → 国税通則法 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-43/par-3 · https://japanlaw.org/l/337AC0000000066/art-43/par-3 - art-184/par-1: 第四十四条第一項 → 国税通則法 第四十四条第一項 (Article 44, paragraph (1)), art-44/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-44/par-1 · https://japanlaw.org/l/337AC0000000066/art-44/par-1 - art-184/par-1: 第百八十二条第二項 → 国税徴収法 第百八十二条第二項 (Article 182, paragraph (2)), art-182/par-2 — https://japanlaw.org/ja/national-tax-collection-act/art-182/par-2 · https://japanlaw.org/l/334AC0000000147/art-182/par-2 - art-184/par-1: 第三項 → 国税徴収法 第百八十二条第三項 (Article 182, paragraph (3)), art-182/par-3 — https://japanlaw.org/ja/national-tax-collection-act/art-182/par-3 · https://japanlaw.org/l/334AC0000000147/art-182/par-3 - art-184/par-1: 前条第三項 → 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-184/par-1: 第百五十九条第二項 → 国税徴収法 第百五十九条第二項 (Article 159, paragraph (2)), art-159/par-2 — https://japanlaw.org/ja/national-tax-collection-act/art-159/par-2 · https://japanlaw.org/l/334AC0000000147/art-159/par-2 - art-184/par-1: 第百七十三条 → 国税徴収法 第百七十三条 (Article 173), art-173 — https://japanlaw.org/ja/national-tax-collection-act/art-173 · https://japanlaw.org/l/334AC0000000147/art-173 - art-184/par-1: 前二条 → 国税徴収法 第百八十二条 (Article 182), art-182 — https://japanlaw.org/ja/national-tax-collection-act/art-182 · https://japanlaw.org/l/334AC0000000147/art-182 - art-184/par-1: 前二条 → 国税徴収法 第百八十三条 (Article 183), art-183 — https://japanlaw.org/ja/national-tax-collection-act/art-183 · https://japanlaw.org/l/334AC0000000147/art-183 - art-184/par-1: 次条 → 国税徴収法 第百八十五条 (Article 185), art-185 — https://japanlaw.org/ja/national-tax-collection-act/art-185 · https://japanlaw.org/l/334AC0000000147/art-185 --- ## 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