# 国税徴収法 / National Tax Collection Act — 第五十七条 (Article 57) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-57. 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: 第五十七条 (Article 57)（有価証券に係る債権の取立） — address `art-57` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-57 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-57 - 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. --- ### 第五十七条（有価証券に係る債権の取立） — Collection of Claims Relating to Securities caption: machine translation, not official art-57 · https://japanlaw.org/ja/national-tax-collection-act/art-57 · https://japanlaw.org/l/334AC0000000147/art-57 **第一項** 有価証券を差し押えたときは、徴収職員は、その有価証券に係る金銭債権の取立をすることができる。 art-57/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-57/par-1 · https://japanlaw.org/l/334AC0000000147/art-57/par-1 When securities have been seized, the collection official may collect the monetary claim relating to those securities. machine translation, not official **第二項** 徴収職員が前項の規定により金銭を取り立てたときは、その限度において、滞納者から差押に係る国税を徴収したものとみなす。 art-57/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-57/par-2 · https://japanlaw.org/l/334AC0000000147/art-57/par-2 When a collection official has collected money under the provisions of the preceding paragraph, the national tax relating to the seizure is deemed to have been collected from the delinquent taxpayer to that extent. machine translation, not official --- ## Cites - art-57/par-2: 前項 → 国税徴収法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-57/par-1 · https://japanlaw.org/l/334AC0000000147/art-57/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税徴収法 第五十七条第二項（有価証券に係る債権の取立） — https://japanlaw.org/ja/national-tax-collection-act/art-57/par-2 · https://japanlaw.org/l/334AC0000000147/art-57/par-2 - 国税徴収法 第八十九条第一項（換価する財産の範囲等） — https://japanlaw.org/ja/national-tax-collection-act/art-89/par-1 · https://japanlaw.org/l/334AC0000000147/art-89/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-20261102T093952-006, 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