# 国税徴収法 / National Tax Collection Act — 第五十九条 (Article 59) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-59. 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: 第五十九条 (Article 59)（引渡命令を受けた第三者等の権利の保護） — address `art-59` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-59 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-59 - 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. --- ### 第五十九条（引渡命令を受けた第三者等の権利の保護） — Protection of the Rights of Third Parties, etc. Ordered to Deliver caption: machine translation, not official art-59 · https://japanlaw.org/ja/national-tax-collection-act/art-59 · https://japanlaw.org/l/334AC0000000147/art-59 **第一項** 前条第二項の規定により動産の引渡を命ぜられた第三者が、滞納者との契約による賃借権、使用貸借権その他動産の使用又は収益をする権利に基きその命令に係る動産を占有している場合において、その引渡をすることにより占有の目的を達することができなくなるときは、その第三者は、その占有の基礎となつている契約を解除することができる。この場合において、その第三者は、当該契約の解除により滞納者に対して取得する損害賠償請求権については、その動産の売却代金の残余のうちから配当を受けることができる。 art-59/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-59/par-1 · https://japanlaw.org/l/334AC0000000147/art-59/par-1 Where a third party who has been ordered to deliver movables under the provisions of paragraph (2) of the preceding Article holds possession of the movables relating to the order on the basis of a right of lease, right of loan for use, or other right to use or take profits from movables under a contract with the delinquent taxpayer, and the purpose of the possession can no longer be achieved by delivering them, that third party may cancel the contract that is the basis of the possession. In this case, with respect to the claim for damages that the third party acquires against the delinquent taxpayer by the cancellation of that contract, the third party may receive distribution from the remainder of the proceeds of the sale of the movables. machine translation, not official **第二項** 徴収職員は、前条第二項の規定により動産の引渡を命ぜられた第三者の請求がある場合には、その第三者が前項前段の規定により契約を解除したときを除き、その動産の占有の基礎となつている契約の期間内（その期限がその動産を差し押えた日から三月を経過した日より遅いときは、その日まで）は、その第三者にその使用又は収益をさせなければならない。 art-59/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-59/par-2 · https://japanlaw.org/l/334AC0000000147/art-59/par-2 When a request is made by a third party who has been ordered to deliver movables under the provisions of paragraph (2) of the preceding Article, a collection official must, except where that third party has cancelled the contract under the provisions of the first sentence of the preceding paragraph, allow that third party to use or take profits from the movables within the term of the contract that is the basis of the possession of the movables (where that term ends later than the day on which three months have elapsed from the day the movables were seized, until that day). machine translation, not official **第三項** 前条第二項の規定により動産の引渡を命ぜられた第三者が賃貸借契約に基きこれを占有している場合において、第一項前段の規定によりその契約を解除し、かつ、前条第二項の命令があつた時前にその後の期間分の借賃を支払つているときは、その第三者は、税務署長に対し、その動産の売却代金のうちから、その借賃に相当する金額で同条第三項の規定による差押の日後の期間に係るもの（その金額が三月分に相当する金額をこえるときは、当該金額）の配当を請求することができる。この場合において、その請求があつた金額は、第八条（国税優先の原則）の規定にかかわらず、その滞納処分に係る滞納処分費に次ぎ、かつ、その動産上の留置権により担保されていた債権に次ぐものとして、配当することができる。 art-59/par-3 · https://japanlaw.org/ja/national-tax-collection-act/art-59/par-3 · https://japanlaw.org/l/334AC0000000147/art-59/par-3 Where a third party who has been ordered to deliver movables under the provisions of paragraph (2) of the preceding Article holds possession of them on the basis of a lease contract, cancels that contract under the provisions of the first sentence of paragraph (1), and has paid rent for the subsequent period before the time of the order under paragraph (2) of the preceding Article, the third party may request the district director to distribute, from the proceeds of the sale of the movables, an amount equivalent to that rent for the period after the date of seizure under the provisions of paragraph (3) of that Article (where that amount exceeds the amount equivalent to three months' worth, that amount). In this case, notwithstanding the provisions of Article 8 (Principle of Priority of National Tax), the amount for which distribution has been requested may be distributed as ranking next after the expenses for the delinquent tax collection procedure relating to that delinquent tax collection procedure and next after the claim secured by the right of retention over those movables. machine translation, not official **第四項** 前三項の規定は、前条第一項に規定する動産の引渡を拒まなかつた同項に規定する第三者について準用する。 art-59/par-4 · https://japanlaw.org/ja/national-tax-collection-act/art-59/par-4 · https://japanlaw.org/l/334AC0000000147/art-59/par-4 The provisions of the preceding three paragraphs apply mutatis mutandis to a third party prescribed in paragraph (1) of the preceding Article who has not refused to deliver the movables prescribed in that paragraph. machine translation, not official --- ## Cites - art-59/par-1: 前条第二項 → 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-59/par-2: 前条第二項 → 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-59/par-2: 前項 → 国税徴収法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-59/par-1 · https://japanlaw.org/l/334AC0000000147/art-59/par-1 - art-59/par-3: 前条第二項 → 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-59/par-3: 第一項 → 国税徴収法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-59/par-1 · https://japanlaw.org/l/334AC0000000147/art-59/par-1 - art-59/par-3: 同条第三項 → 国税徴収法 第五十八条第三項 (Article 58, paragraph (3)), 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 - art-59/par-3: 第八条 → 国税徴収法 第八条 (Article 8), art-8 — https://japanlaw.org/ja/national-tax-collection-act/art-8 · https://japanlaw.org/l/334AC0000000147/art-8 - art-59/par-4: 前三項 → 国税徴収法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-59/par-1 · https://japanlaw.org/l/334AC0000000147/art-59/par-1 - art-59/par-4: 前三項 → 国税徴収法 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/ja/national-tax-collection-act/art-59/par-2 · https://japanlaw.org/l/334AC0000000147/art-59/par-2 - art-59/par-4: 前三項 → 国税徴収法 第五十九条第三項 (Article 59, paragraph (3)), art-59/par-3 — https://japanlaw.org/ja/national-tax-collection-act/art-59/par-3 · https://japanlaw.org/l/334AC0000000147/art-59/par-3 - art-59/par-4: 前条第一項 → 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 8 provisions cite this one. No official source publishes this direction. - 国税徴収法 第二十六条第一項第一号（国税及び地方税等と私債権との競合の調整） — https://japanlaw.org/ja/national-tax-collection-act/art-26/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-26/par-1/item-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 第百二十九条第一項第四号（配当の原則） — https://japanlaw.org/ja/national-tax-collection-act/art-129/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/art-129/par-1/item-4 - 国税徴収法 第百二十九条第五項（配当の原則） — https://japanlaw.org/ja/national-tax-collection-act/art-129/par-5 · https://japanlaw.org/l/334AC0000000147/art-129/par-5 - 地方税法 第十四条の二十第一項第一号（地方税及び国税等と私債権との競合の調整） — https://japanlaw.org/ja/local-tax-act/art-14-20/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-14-20/par-1/item-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