# 国税徴収法 / National Tax Collection Act — 第七十二条 (Article 72) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-72. 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: 第七十二条 (Article 72)（特許権等の差押えの手続及び効力発生時期） — address `art-72` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-72 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-72 - 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. --- ### 第七十二条（特許権等の差押えの手続及び効力発生時期） — Procedures for Seizure of Patent Rights, etc. and Time of Taking Effect caption: machine translation, not official art-72 · https://japanlaw.org/ja/national-tax-collection-act/art-72 · https://japanlaw.org/l/334AC0000000147/art-72 **第一項** 前三款の規定の適用を受けない財産（以下「無体財産権等」という。）のうち特許権、著作権その他第三債務者等がない財産の差押えは、滞納者に対する差押書の送達により行う。 art-72/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-72/par-1 · https://japanlaw.org/l/334AC0000000147/art-72/par-1 Of the property not subject to the provisions of the preceding three Subsections (hereinafter referred to as "incorporeal property, etc."), the seizure of patent rights, copyrights and other property for which there is no third-party debtor, etc. is effected by serving a seizure document on the delinquent taxpayer. machine translation, not official **第二項** 前項の差押えの効力は、その差押書が滞納者に送達された時に生ずる。 art-72/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-72/par-2 · https://japanlaw.org/l/334AC0000000147/art-72/par-2 The effect of the seizure under the preceding paragraph arises at the time the seizure document is served on the delinquent taxpayer. machine translation, not official **第三項** 税務署長は、無体財産権等でその権利の移転につき登記を要するものを差し押さえたときは、差押えの登記を関係機関に嘱託しなければならない。 art-72/par-3 · https://japanlaw.org/ja/national-tax-collection-act/art-72/par-3 · https://japanlaw.org/l/334AC0000000147/art-72/par-3 When the district director has seized incorporeal property, etc. for which registration is required for the transfer of the right, the district director must commission the relevant authority to register the seizure. machine translation, not official **第四項** 前項の差押えの登記が差押書の送達前にされた場合には、第二項の規定にかかわらず、その差押えの登記がされた時に差押えの効力が生ずる。 art-72/par-4 · https://japanlaw.org/ja/national-tax-collection-act/art-72/par-4 · https://japanlaw.org/l/334AC0000000147/art-72/par-4 If the registration of the seizure under the preceding paragraph is made before the service of the seizure document, the effect of the seizure arises at the time the registration of the seizure is made, notwithstanding the provisions of paragraph (2). machine translation, not official **第五項** 特許権、実用新案権その他の権利でその処分の制限につき登記をしなければ効力が生じないものとされているものの差押えの効力は、第二項及び前項の規定にかかわらず、差押えの登記がされた時に生ずる。 art-72/par-5 · https://japanlaw.org/ja/national-tax-collection-act/art-72/par-5 · https://japanlaw.org/l/334AC0000000147/art-72/par-5 The effect of the seizure of a patent right, utility model right or other right for which a restriction on its disposition does not take effect unless it is registered arises at the time the registration of the seizure is made, notwithstanding the provisions of paragraph (2) and the preceding paragraph. machine translation, not official --- ## Cites - art-72/par-2: 前項 → 国税徴収法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-72/par-1 · https://japanlaw.org/l/334AC0000000147/art-72/par-1 - art-72/par-4: 前項 → 国税徴収法 第七十二条第三項 (Article 72, paragraph (3)), art-72/par-3 — https://japanlaw.org/ja/national-tax-collection-act/art-72/par-3 · https://japanlaw.org/l/334AC0000000147/art-72/par-3 - art-72/par-4: 第二項 → 国税徴収法 第七十二条第二項 (Article 72, paragraph (2)), art-72/par-2 — https://japanlaw.org/ja/national-tax-collection-act/art-72/par-2 · https://japanlaw.org/l/334AC0000000147/art-72/par-2 - art-72/par-5: 第二項 → 国税徴収法 第七十二条第二項 (Article 72, paragraph (2)), art-72/par-2 — https://japanlaw.org/ja/national-tax-collection-act/art-72/par-2 · https://japanlaw.org/l/334AC0000000147/art-72/par-2 - art-72/par-5: 前項 → 国税徴収法 第七十二条第四項 (Article 72, paragraph (4)), art-72/par-4 — https://japanlaw.org/ja/national-tax-collection-act/art-72/par-4 · https://japanlaw.org/l/334AC0000000147/art-72/par-4 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 国税徴収法 第七十二条第二項（特許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-72/par-2 · https://japanlaw.org/l/334AC0000000147/art-72/par-2 - 国税徴収法 第七十二条第四項（特許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-72/par-4 · https://japanlaw.org/l/334AC0000000147/art-72/par-4 - 国税徴収法 第七十二条第五項（特許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-72/par-5 · https://japanlaw.org/l/334AC0000000147/art-72/par-5 - 国税徴収法 第七十三条第三項（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-3 · https://japanlaw.org/l/334AC0000000147/art-73/par-3 - 国税徴収法 第七十三条第四項（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-4 · https://japanlaw.org/l/334AC0000000147/art-73/par-4 - 国税通則法 第四十八条第三項（納税の猶予の効果） — https://japanlaw.org/ja/national-tax-general-rules-act/art-48/par-3 · https://japanlaw.org/l/337AC0000000066/art-48/par-3 - 地方税法 第十五条の二の三第三項（徴収猶予の効果） — https://japanlaw.org/ja/local-tax-act/art-15-2-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-15-2-3/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-20261102T093952-008, translated 2026-11-02 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-tax-collection-act-20261102T093952-008, 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