# 国税徴収法 / National Tax Collection Act — 第六十九条 (Article 69) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-69. 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: 第六十九条 (Article 69)（差押不動産の使用収益） — address `art-69` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-69 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-69 - 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. --- ### 第六十九条（差押不動産の使用収益） — Use and Profit of Seized Real Property caption: machine translation, not official art-69 · https://japanlaw.org/ja/national-tax-collection-act/art-69 · https://japanlaw.org/l/334AC0000000147/art-69 **第一項** 滞納者は、差し押えられた不動産につき、通常の用法に従い、使用又は収益をすることができる。ただし、税務署長は、不動産の価値が著しく減耗する行為がされると認められるときに限り、その使用又は収益を制限することができる。 art-69/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-69/par-1 · https://japanlaw.org/l/334AC0000000147/art-69/par-1 A delinquent taxpayer may use or profit from seized real property in accordance with its ordinary use; provided, however, that the district director may restrict that use or profit only where it is found that an act that would significantly diminish the value of the real property is to be committed. machine translation, not official **第二項** 前項の規定は、差し押えられた不動産につき使用又は収益をする権利を有する第三者について準用する。 art-69/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-69/par-2 · https://japanlaw.org/l/334AC0000000147/art-69/par-2 The provisions of the preceding paragraph apply mutatis mutandis to a third party who has the right to use or profit from the seized real property. machine translation, not official --- ## Cites - art-69/par-2: 前項 → 国税徴収法 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-69/par-1 · https://japanlaw.org/l/334AC0000000147/art-69/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税徴収法 第六十九条第二項（差押不動産の使用収益） — https://japanlaw.org/ja/national-tax-collection-act/art-69/par-2 · https://japanlaw.org/l/334AC0000000147/art-69/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