# 国税徴収法 / National Tax Collection Act — 第四十九条 (Article 49) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-49. 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: 第四十九条 (Article 49)（差押財産の選択に当つての第三者の権利の尊重） — address `art-49` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-49 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-49 - 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. --- ### 第四十九条（差押財産の選択に当つての第三者の権利の尊重） — Respect for the Rights of Third Parties in Selecting Seized Property caption: machine translation, not official art-49 · https://japanlaw.org/ja/national-tax-collection-act/art-49 · https://japanlaw.org/l/334AC0000000147/art-49 **第一項** 徴収職員は、滞納者（譲渡担保権者を含む。第七十五条、第七十六条及び第七十八条（差押禁止財産）を除き、以下同じ。）の財産を差し押えるに当つては、滞納処分の執行に支障がない限り、その財産につき第三者が有する権利を害さないように努めなければならない。 art-49/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-49/par-1 · https://japanlaw.org/l/334AC0000000147/art-49/par-1 In seizing the property of a delinquent taxpayer (including a holder of property transferred as security; the same applies hereinafter except in Articles 75, 76 and 78 (Property Exempt from Seizure)), a collection official must endeavor not to harm the rights that a third party holds in that property, so long as doing so does not impede the execution of the delinquent tax collection procedure. machine translation, not official --- ## Cites - art-49/par-1: 第七十五条 → 国税徴収法 第七十五条 (Article 75), art-75 — https://japanlaw.org/ja/national-tax-collection-act/art-75 · https://japanlaw.org/l/334AC0000000147/art-75 - art-49/par-1: 第七十六条 → 国税徴収法 第七十六条 (Article 76), art-76 — https://japanlaw.org/ja/national-tax-collection-act/art-76 · https://japanlaw.org/l/334AC0000000147/art-76 - art-49/par-1: 第七十八条 → 国税徴収法 第七十八条 (Article 78), art-78 — https://japanlaw.org/ja/national-tax-collection-act/art-78 · https://japanlaw.org/l/334AC0000000147/art-78 --- ## 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