# 国税徴収法 / National Tax Collection Act — 第五十二条 (Article 52)

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- 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: 第五十二条 (Article 52)（果実に対する差押の効力） — address `art-52`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-52
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-52
- 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.

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### 第五十二条（果実に対する差押の効力） — Effect of Seizure on Fruits
<sup>caption: machine translation, not official</sup>
<sup>art-52 · https://japanlaw.org/ja/national-tax-collection-act/art-52 · https://japanlaw.org/l/334AC0000000147/art-52</sup>

    **第一項**  差押の効力は、差し押えた財産（以下「差押財産」という。）から生ずる天然果実に及ぶ。ただし、滞納者又は第三者が差押財産の使用又は収益をすることができる場合には、その財産から生ずる天然果実（その財産の換価による権利の移転の時までに収取されない天然果実を除く。）については、この限りでない。
    <sup>art-52/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-52/par-1 · https://japanlaw.org/l/334AC0000000147/art-52/par-1</sup>
    The effect of seizure extends to natural fruits arising from the property that has been seized (hereinafter referred to as "seized property"); provided, however, that where the delinquent taxpayer or a third party is able to use or derive profit from the seized property, this does not apply to natural fruits arising from that property (excluding natural fruits not collected by the time of the transfer of rights through the realization of the property).
    <sup>machine translation, not official</sup>

    **第二項**  差押の効力は、差押財産から生ずる法定果実に及ばない。ただし、債権を差し押えた場合における差押後の利息については、この限りでない。
    <sup>art-52/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-52/par-2 · https://japanlaw.org/l/334AC0000000147/art-52/par-2</sup>
    The effect of seizure does not extend to legal fruits arising from seized property; provided, however, that this does not apply to interest after the seizure in the case where a claim has been seized.
    <sup>machine translation, not official</sup>

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## 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-20261102T093952-005, 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