# 国税徴収法 / National Tax Collection Act — 第六十四条 (Article 64)

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- 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: 第六十四条 (Article 64)（抵当権等により担保される債権の差押） — address `art-64`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-64
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-64
- 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.

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### 第六十四条（抵当権等により担保される債権の差押） — Seizure of Claims Secured by Mortgages, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-64 · https://japanlaw.org/ja/national-tax-collection-act/art-64 · https://japanlaw.org/l/334AC0000000147/art-64</sup>

    **第一項**  抵当権又は登記することができる質権若しくは先取特権によつて担保される債権を差し押えたときは、税務署長は、その債権の差押の登記を関係機関に嘱託することができる。この場合において、その嘱託をした税務署長は、その抵当権若しくは質権が設定されている財産又は先取特権がある財産の権利者（第三債務者を除く。）に差し押えた旨を通知しなければならない。
    <sup>art-64/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-64/par-1 · https://japanlaw.org/l/334AC0000000147/art-64/par-1</sup>
    When a claim secured by a mortgage, or by a pledge or statutory lien that can be registered, has been seized, the district director may commission the relevant authority to register the seizure of the claim. In this case, the district director who has made the commission must notify the right holders (excluding the third-party debtor) of the property on which the mortgage or pledge is established or the property over which the statutory lien exists that the seizure has been made.
    <sup>machine translation, not official</sup>

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## 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-20261102T093952-007, 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