# 国税徴収法 / National Tax Collection Act — 第六十二条の二 (Article 62-2) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-62-2. 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: 第六十二条の二 (Article 62-2)（電子記録債権の差押えの手続及び効力発生時期） — address `art-62-2` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-62-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-62-2 - 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. --- ### 第六十二条の二（電子記録債権の差押えの手続及び効力発生時期） — Procedures for Seizure of Electronically Recorded Monetary Claims and Time of Taking Effect caption: machine translation, not official art-62-2 · https://japanlaw.org/ja/national-tax-collection-act/art-62-2 · https://japanlaw.org/l/334AC0000000147/art-62-2 **第一項** 電子記録債権の差押えは、第三債務者及び当該電子記録債権の電子記録をしている電子債権記録機関（電子記録債権法第二条第二項（定義）に規定する電子債権記録機関をいう。以下この条において同じ。）に対する債権差押通知書の送達により行う。 art-62-2/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-62-2/par-1 · https://japanlaw.org/l/334AC0000000147/art-62-2/par-1 Seizure of an electronically recorded monetary claim is carried out by serving a written notice of seizure of a claim on the third-party debtor and on the electronic monetary claim recording institution that keeps the electronic record of that electronically recorded monetary claim (meaning the electronic monetary claim recording institution prescribed in Article 2, paragraph (2) (Definitions) of the Electronically Recorded Monetary Claims Act; the same applies hereinafter in this Article). machine translation, not official **第二項** 徴収職員は、電子記録債権を差し押さえるときは、第三債務者に対しその履行を、電子債権記録機関に対し電子記録債権に係る電子記録を、滞納者に対し電子記録債権の取立てその他の処分又は電子記録の請求を禁じなければならない。 art-62-2/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-62-2/par-2 · https://japanlaw.org/l/334AC0000000147/art-62-2/par-2 When seizing an electronically recorded monetary claim, a collection official must prohibit the third-party debtor from performing it, prohibit the electronic monetary claim recording institution from making the electronic record relating to the electronically recorded monetary claim, and prohibit the delinquent taxpayer from collecting the electronically recorded monetary claim or otherwise disposing of it, or from requesting an electronic record. machine translation, not official **第三項** 第一項の差押えの効力は、債権差押通知書が電子債権記録機関に送達された時に生ずる。ただし、第三債務者に対する同項の差押えの効力は、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-62-2/par-3 · https://japanlaw.org/ja/national-tax-collection-act/art-62-2/par-3 · https://japanlaw.org/l/334AC0000000147/art-62-2/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 electronic monetary claim recording institution; provided, however, that the effect of the seizure under that paragraph against the third-party debtor arises at the time the written notice of seizure of a claim is served on the third-party debtor. machine translation, not official --- ## Cites - art-62-2/par-1: 電子記録債権法第二条第二項 → e-Gov law 419AC0000000102, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection - art-62-2/par-1: この条 → 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-62-2/par-3: 第一項 → 国税徴収法 第六十二条の二第一項 (Article 62-2, paragraph (1)), art-62-2/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-62-2/par-1 · https://japanlaw.org/l/334AC0000000147/art-62-2/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 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 第六十二条の二第一項（電子記録債権の差押えの手続及び効力発生時期） — https://japanlaw.org/ja/national-tax-collection-act/art-62-2/par-1 · https://japanlaw.org/l/334AC0000000147/art-62-2/par-1 - 国税徴収法 第六十二条の二第三項（電子記録債権の差押えの手続及び効力発生時期） — https://japanlaw.org/ja/national-tax-collection-act/art-62-2/par-3 · https://japanlaw.org/l/334AC0000000147/art-62-2/par-3 --- ## 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