# 国税徴収法 / National Tax Collection Act — 第五十八条 (Article 58) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-58. 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: 第五十八条 (Article 58)（第三者が占有する動産等の差押手続） — address `art-58` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-58 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-58 - 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. --- ### 第五十八条（第三者が占有する動産等の差押手続） — Procedures for Seizure of Movables, etc. in the Possession of a Third Party caption: machine translation, not official art-58 · https://japanlaw.org/ja/national-tax-collection-act/art-58 · https://japanlaw.org/l/334AC0000000147/art-58 **第一項** 滞納者の動産又は有価証券でその親族その他の特殊関係者以外の第三者が占有しているものは、その第三者が引渡を拒むときは、差し押えることができない。 art-58/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-58/par-1 · https://japanlaw.org/l/334AC0000000147/art-58/par-1 Movables or securities of a delinquent taxpayer that are in the possession of a third party other than a relative or other person with a special relationship cannot be seized if that third party refuses to deliver them. machine translation, not official **第二項** 前項の動産又は有価証券がある場合において、同項の第三者がその引渡を拒むときは、滞納者が他に換価が容易であり、かつ、その滞納に係る国税の全額を徴収することができる財産を有しないと認められるときに限り、税務署長は、同項の第三者に対し、期限を指定して、当該動産又は有価証券を徴収職員に引き渡すべきことを書面により命ずることができる。この場合において、その命令をした税務署長は、その旨を滞納者に通知しなければならない。 art-58/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-58/par-2 · https://japanlaw.org/l/334AC0000000147/art-58/par-2 Where there are movables or securities under the preceding paragraph and the third party under that paragraph refuses to deliver them, the district director may, only where it is found that the delinquent taxpayer has no other property that is easy to realize and from which the entire amount of the national tax relating to the delinquency can be collected, order the third party under that paragraph in writing, designating a time limit, to deliver the movables or securities to a collection official. In this case, the district director who gave the order must notify the delinquent taxpayer to that effect. machine translation, not official **第三項** 前項の命令に係る動産若しくは有価証券が徴収職員に引き渡されたとき、又は同項の命令を受けた第三者が指定された期限までに徴収職員にその引渡をしないときは、徴収職員は、第一項の規定にかかわらず、その動産又は有価証券を差し押えることができる。 art-58/par-3 · https://japanlaw.org/ja/national-tax-collection-act/art-58/par-3 · https://japanlaw.org/l/334AC0000000147/art-58/par-3 When the movables or securities relating to the order under the preceding paragraph have been delivered to a collection official, or when the third party who received the order under that paragraph does not deliver them to a collection official by the designated time limit, the collection official may, notwithstanding the provisions of paragraph (1), seize those movables or securities. machine translation, not official --- ## Cites - art-58/par-2: 前項 → 国税徴収法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-58/par-1 · https://japanlaw.org/l/334AC0000000147/art-58/par-1 - art-58/par-3: 前項 → 国税徴収法 第五十八条第二項 (Article 58, paragraph (2)), art-58/par-2 — https://japanlaw.org/ja/national-tax-collection-act/art-58/par-2 · https://japanlaw.org/l/334AC0000000147/art-58/par-2 - art-58/par-3: 第一項 → 国税徴収法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-58/par-1 · https://japanlaw.org/l/334AC0000000147/art-58/par-1 ## Cited by 11 provisions cite this one. No official source publishes this direction. - 国税徴収法 第三十九条第一項（無償又は著しい低額の譲受人等の第二次納税義務） — https://japanlaw.org/ja/national-tax-collection-act/art-39/par-1 · https://japanlaw.org/l/334AC0000000147/art-39/par-1 - 国税徴収法 第五十八条第二項（第三者が占有する動産等の差押手続） — https://japanlaw.org/ja/national-tax-collection-act/art-58/par-2 · https://japanlaw.org/l/334AC0000000147/art-58/par-2 - 国税徴収法 第五十八条第三項（第三者が占有する動産等の差押手続） — https://japanlaw.org/ja/national-tax-collection-act/art-58/par-3 · https://japanlaw.org/l/334AC0000000147/art-58/par-3 - 国税徴収法 第五十九条第一項（引渡命令を受けた第三者等の権利の保護） — https://japanlaw.org/ja/national-tax-collection-act/art-59/par-1 · https://japanlaw.org/l/334AC0000000147/art-59/par-1 - 国税徴収法 第五十九条第二項（引渡命令を受けた第三者等の権利の保護） — https://japanlaw.org/ja/national-tax-collection-act/art-59/par-2 · https://japanlaw.org/l/334AC0000000147/art-59/par-2 - 国税徴収法 第五十九条第三項（引渡命令を受けた第三者等の権利の保護） — https://japanlaw.org/ja/national-tax-collection-act/art-59/par-3 · https://japanlaw.org/l/334AC0000000147/art-59/par-3 - 国税徴収法 第五十九条第四項（引渡命令を受けた第三者等の権利の保護） — https://japanlaw.org/ja/national-tax-collection-act/art-59/par-4 · https://japanlaw.org/l/334AC0000000147/art-59/par-4 - 国税徴収法 第六十五条第一項（債権証書の取上げ） — https://japanlaw.org/ja/national-tax-collection-act/art-65/par-1 · https://japanlaw.org/l/334AC0000000147/art-65/par-1 - 国税徴収法 第七十一条第四項（自動車、建設機械又は小型船舶の差押え） — https://japanlaw.org/ja/national-tax-collection-act/art-71/par-4 · https://japanlaw.org/l/334AC0000000147/art-71/par-4 - 国税徴収法 第百七十二条第一項（差押動産等の搬出の制限） — https://japanlaw.org/ja/national-tax-collection-act/art-172/par-1 · https://japanlaw.org/l/334AC0000000147/art-172/par-1 - 地方税法 第十九条の八第一項（差押動産等の搬出の制限） — https://japanlaw.org/ja/local-tax-act/art-19-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-19-8/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