# 国税徴収法 / National Tax Collection Act — 第六十二条 (Article 62) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-62. 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: 第六十二条 (Article 62)（差押えの手続及び効力発生時期） — address `art-62` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-62 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-62 - 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. --- ### 第六十二条（差押えの手続及び効力発生時期） — Procedures for Seizure and Time of Taking Effect caption: machine translation, not official art-62 · https://japanlaw.org/ja/national-tax-collection-act/art-62 · https://japanlaw.org/l/334AC0000000147/art-62 **第一項** 債権（電子記録債権法第二条第一項（定義）に規定する電子記録債権（次条において「電子記録債権」という。）を除く。以下この条において同じ。）の差押えは、第三債務者に対する債権差押通知書の送達により行う。 art-62/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-62/par-1 · https://japanlaw.org/l/334AC0000000147/art-62/par-1 Seizure of a claim (excluding an electronically recorded monetary claim prescribed in Article 2, paragraph (1) (Definitions) of the Electronically Recorded Monetary Claims Act (hereinafter referred to in the following Article as an "electronically recorded monetary claim"); the same applies hereinafter in this Article) is carried out by serving a written notice of seizure of a claim on the third-party debtor. machine translation, not official **第二項** 徴収職員は、債権を差し押えるときは、債務者に対しその履行を、滞納者に対し債権の取立その他の処分を禁じなければならない。 art-62/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-62/par-2 · https://japanlaw.org/l/334AC0000000147/art-62/par-2 When seizing a claim, a collection official must prohibit the obligor from performing it and prohibit the delinquent taxpayer from collecting the claim or otherwise disposing of it. machine translation, not official **第三項** 第一項の差押の効力は、債権差押通知書が第三債務者に送達された時に生ずる。 art-62/par-3 · https://japanlaw.org/ja/national-tax-collection-act/art-62/par-3 · https://japanlaw.org/l/334AC0000000147/art-62/par-3 The effect of the seizure under paragraph (1) arises at the time the written notice of seizure of a claim is served on the third-party debtor. machine translation, not official **第四項** 税務署長は、債権でその移転につき登録を要するものを差し押えたときは、差押の登録を関係機関に嘱託しなければならない。 art-62/par-4 · https://japanlaw.org/ja/national-tax-collection-act/art-62/par-4 · https://japanlaw.org/l/334AC0000000147/art-62/par-4 When the district director has seized a claim the transfer of which requires registration, the district director must commission the relevant authority to register the seizure. machine translation, not official --- ## Cites - art-62/par-1: 電子記録債権法第二条第一項 → e-Gov law 419AC0000000102, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - art-62/par-1: 次条 → 国税徴収法 第六十二条の二 (Article 62-2), art-62-2 — https://japanlaw.org/ja/national-tax-collection-act/art-62-2 · https://japanlaw.org/l/334AC0000000147/art-62-2 - art-62/par-1: この条 → 国税徴収法 第六十二条 (Article 62), art-62 — https://japanlaw.org/ja/national-tax-collection-act/art-62 · https://japanlaw.org/l/334AC0000000147/art-62 - art-62/par-3: 第一項 → 国税徴収法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-62/par-1 · https://japanlaw.org/l/334AC0000000147/art-62/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 国税徴収法 第二十四条第五項第二号（譲渡担保権者の物的納税責任） — https://japanlaw.org/ja/national-tax-collection-act/art-24/par-5/item-2 · https://japanlaw.org/l/334AC0000000147/art-24/par-5/item-2 - 国税徴収法 第六十二条第一項（差押えの手続及び効力発生時期） — https://japanlaw.org/ja/national-tax-collection-act/art-62/par-1 · https://japanlaw.org/l/334AC0000000147/art-62/par-1 - 国税徴収法 第六十二条第三項（差押えの手続及び効力発生時期） — https://japanlaw.org/ja/national-tax-collection-act/art-62/par-3 · https://japanlaw.org/l/334AC0000000147/art-62/par-3 - 地方税法 第十四条の十八第六項第二号（譲渡担保権者の物的納税責任） — https://japanlaw.org/ja/local-tax-act/art-14-18/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/art-14-18/par-6/item-2 --- ## 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 220 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02