# 国税徴収法 / National Tax Collection Act — 第四十七条 (Article 47) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-47. 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: 第四十七条 (Article 47)（差押の要件） — address `art-47` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-47 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-47 - 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. --- ### 第四十七条（差押の要件） — Requirements for Seizure caption: machine translation, not official art-47 · https://japanlaw.org/ja/national-tax-collection-act/art-47 · https://japanlaw.org/l/334AC0000000147/art-47 **第一項** 次の各号の一に該当するときは、徴収職員は、滞納者の国税につきその財産を差し押えなければならない。 art-47/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-47/par-1 · https://japanlaw.org/l/334AC0000000147/art-47/par-1 If any of the following items applies, a collection official must seize the property of the delinquent taxpayer for the delinquent taxpayer's national tax: machine translation, not official **一** 滞納者が督促を受け、その督促に係る国税をその督促状を発した日から起算して十日を経過した日までに完納しないとき。 art-47/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/art-47/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-47/par-1/item-1 When a delinquent taxpayer has received a demand and has not paid in full the national tax pertaining to that demand by the day on which 10 days have elapsed counting from the day on which the demand letter was issued; machine translation, not official **二** 納税者が国税通則法第三十七条第一項各号（督促）に掲げる国税をその納期限（繰上請求がされた国税については、当該請求に係る期限）までに完納しないとき。 art-47/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/art-47/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-47/par-1/item-2 When a taxpayer has not paid in full a national tax listed in the items of Article 37, paragraph (1) (Demand) of the Act on General Rules for National Taxes by its due date for payment (for a national tax for which an advance demand has been made, the due date pertaining to that demand). machine translation, not official **第二項** 国税の納期限後前項第一号に規定する十日を経過した日までに、督促を受けた滞納者につき国税通則法第三十八条第一項各号（繰上請求）の一に該当する事実が生じたときは、徴収職員は、直ちにその財産を差し押えることができる。 art-47/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-47/par-2 · https://japanlaw.org/l/334AC0000000147/art-47/par-2 If, after the due date for payment of a national tax and by the day on which the 10 days prescribed in item (i) of the preceding paragraph have elapsed, a fact falling under any of the items of Article 38, paragraph (1) (Advance Demand) of the Act on General Rules for National Taxes arises with respect to a delinquent taxpayer who has received a demand, a collection official may seize the property immediately. machine translation, not official **第三項** 第二次納税義務者又は保証人について第一項の規定を適用する場合には、同項中「督促状」とあるのは、「納付催告書」とする。 art-47/par-3 · https://japanlaw.org/ja/national-tax-collection-act/art-47/par-3 · https://japanlaw.org/l/334AC0000000147/art-47/par-3 In the case where paragraph (1) is applied to a secondary taxpayer or a guarantor, the term "demand letter" in that paragraph is deemed to be replaced with "written payment reminder". machine translation, not official --- ## Cites - art-47/par-1/item-2: 国税通則法第三十七条第一項 → 国税通則法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-37/par-1 · https://japanlaw.org/l/337AC0000000066/art-37/par-1 - art-47/par-2: 前項第一号 → 国税徴収法 第四十七条第一項第一号 (Article 47, paragraph (1), item (i)), art-47/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/art-47/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-47/par-1/item-1 - art-47/par-2: 国税通則法第三十八条第一項 → 国税通則法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-38/par-1 · https://japanlaw.org/l/337AC0000000066/art-38/par-1 - art-47/par-3: 第一項 → 国税徴収法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-47/par-1 · https://japanlaw.org/l/334AC0000000147/art-47/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 国税徴収法 第四十七条第二項（差押の要件） — https://japanlaw.org/ja/national-tax-collection-act/art-47/par-2 · https://japanlaw.org/l/334AC0000000147/art-47/par-2 - 国税徴収法 第四十七条第三項（差押の要件） — https://japanlaw.org/ja/national-tax-collection-act/art-47/par-3 · https://japanlaw.org/l/334AC0000000147/art-47/par-3 - 国税徴収法 第八十六条第一項（参加差押えの手続） — https://japanlaw.org/ja/national-tax-collection-act/art-86/par-1 · https://japanlaw.org/l/334AC0000000147/art-86/par-1 - 国税通則法 第七十三条第一項第四号（時効の完成猶予及び更新） — https://japanlaw.org/ja/national-tax-general-rules-act/art-73/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-73/par-1/item-4 --- ## 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-20261102T031546-005, translated 2026-11-02 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-tax-collection-act-20261102T031546-005, 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