# 国税徴収法 / National Tax Collection Act — 第六十五条 (Article 65) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-65. 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: 第六十五条 (Article 65)（債権証書の取上げ） — address `art-65` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-65 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-65 - 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. --- ### 第六十五条（債権証書の取上げ） — Taking Up of Instruments Evidencing a Claim caption: machine translation, not official art-65 · https://japanlaw.org/ja/national-tax-collection-act/art-65 · https://japanlaw.org/l/334AC0000000147/art-65 **第一項** 徴収職員は、債権の差押のため必要があるときは、その債権に関する証書を取り上げることができる。この場合においては、第五十六条第一項（動産等の差押手続）及び第五十八条（第三者が占有する動産等の差押手続）の規定を準用する。 art-65/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-65/par-1 · https://japanlaw.org/l/334AC0000000147/art-65/par-1 When necessary for the seizure of a claim, a collection official may take up the instrument relating to the claim. In this case, the provisions of Article 56, paragraph (1) (Procedures for Seizure of Movables, etc.) and Article 58 (Procedures for Seizure of Movables, etc. in the Possession of a Third Party) apply mutatis mutandis. machine translation, not official --- ## Cites - art-65/par-1: 第五十六条第一項 → 国税徴収法 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-56/par-1 · https://japanlaw.org/l/334AC0000000147/art-56/par-1 - art-65/par-1: 第五十八条 → 国税徴収法 第五十八条 (Article 58), art-58 — https://japanlaw.org/ja/national-tax-collection-act/art-58 · https://japanlaw.org/l/334AC0000000147/art-58 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 国税徴収法 第七十三条第五項（電話加入権等の差押えの手続及び効力発生時期） — https://japanlaw.org/ja/national-tax-collection-act/art-73/par-5 · https://japanlaw.org/l/334AC0000000147/art-73/par-5 - 国税徴収法 第八十条第五項（差押えの解除の手続） — https://japanlaw.org/ja/national-tax-collection-act/art-80/par-5 · https://japanlaw.org/l/334AC0000000147/art-80/par-5 - 国税徴収法 第百二十二条第二項（債権等の権利移転の手続） — https://japanlaw.org/ja/national-tax-collection-act/art-122/par-2 · https://japanlaw.org/l/334AC0000000147/art-122/par-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-20261102T093952-007, 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