# 国税徴収法 / National Tax Collection Act — 第七十三条 (Article 73) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-73. 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: 第七十三条 (Article 73)（電話加入権等の差押えの手続及び効力発生時期） — address `art-73` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-73 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-73 - 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. --- ### 第七十三条（電話加入権等の差押えの手続及び効力発生時期） — Procedures for Seizure of Telephone Subscription Rights, etc. and Time of Taking Effect caption: machine translation, not official art-73 · https://japanlaw.org/ja/national-tax-collection-act/art-73 · https://japanlaw.org/l/334AC0000000147/art-73 **第一項** 無体財産権等のうち電話加入権、合名会社の社員の持分その他第三債務者等がある財産（社債、株式等の振替に関する法律（平成十三年法律第七十五号）第二条第一項（定義）に規定する社債等のうちその権利の帰属が振替口座簿の記載又は記録により定まるものとされるもの（次条において「振替社債等」という。）を除く。）の差押えは、第三債務者等に対する差押通知書の送達により行う。 art-73/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-73/par-1 · https://japanlaw.org/l/334AC0000000147/art-73/par-1 The seizure of telephone subscription rights, the equity interest of a member of a general partnership company, and other property for which there is a third-party debtor, etc., among incorporeal property, etc. (excluding corporate bonds, etc. prescribed in Article 2, paragraph (1) (Definitions) of the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001) the attribution of rights to which is determined by entries or records in the transfer account book (referred to as "book-entry corporate bonds, etc." in the following Article)) is effected by serving a written notice of seizure on the third-party debtor, etc. machine translation, not official **第二項** 前項の差押の効力は、その差押通知書が第三債務者等に送達された時に生ずる。 art-73/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-73/par-2 · https://japanlaw.org/l/334AC0000000147/art-73/par-2 The effect of the seizure under the preceding paragraph arises at the time the written notice of seizure is served on the third-party debtor, etc. machine translation, not official **第三項** 前条第三項及び第四項の規定は、第一項に規定する財産でその権利の移転につき登記を要するもの（次項に規定するものを除く。）の差押について準用する。この場合において、同条第四項中「差押書」とあるのは、「差押通知書」と読み替えるものとする。 art-73/par-3 · https://japanlaw.org/ja/national-tax-collection-act/art-73/par-3 · https://japanlaw.org/l/334AC0000000147/art-73/par-3 The provisions of paragraphs (3) and (4) of the preceding Article apply mutatis mutandis to the seizure of property prescribed in paragraph (1) for which registration is required for the transfer of the right (excluding that prescribed in the following paragraph). In this case, the term "seizure document" in paragraph (4) of that Article is deemed to be replaced with "written notice of seizure". machine translation, not official **第四項** 前条第五項の規定は、特許権についての専用実施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について準用する。 art-73/par-4 · https://japanlaw.org/ja/national-tax-collection-act/art-73/par-4 · https://japanlaw.org/l/334AC0000000147/art-73/par-4 The provisions of paragraph (5) of the preceding Article apply mutatis mutandis to the seizure of an exclusive license on a patent right, or any other right, for which a restriction on its disposition does not take effect unless it is registered. machine translation, not official **第五項** 第六十五条（債権証書の取上げ）及び第六十七条（差し押えた債権の取立）の規定は、第一項に規定する財産について準用する。 art-73/par-5 · https://japanlaw.org/ja/national-tax-collection-act/art-73/par-5 · https://japanlaw.org/l/334AC0000000147/art-73/par-5 The provisions of Article 65 (Taking Up of Instruments Evidencing a Claim) and Article 67 (Collection of Seized Claims) apply mutatis mutandis to the property prescribed in paragraph (1). machine translation, not official --- ## Cites - art-73/par-1: 社債、株式等の振替に関する法律（平成十三年法律第七十五号）第二条第一項 → e-Gov law 413AC0000000075, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - art-73/par-1: 次条 → 国税徴収法 第七十三条の二 (Article 73-2), art-73-2 — https://japanlaw.org/ja/national-tax-collection-act/art-73-2 · https://japanlaw.org/l/334AC0000000147/art-73-2 - art-73/par-2: 前項 → 国税徴収法 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-73/par-1 · https://japanlaw.org/l/334AC0000000147/art-73/par-1 - art-73/par-3: 前条第三項 → 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-73/par-3: 第四項 → 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 - art-73/par-3: 第一項 → 国税徴収法 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-73/par-1 · https://japanlaw.org/l/334AC0000000147/art-73/par-1 - art-73/par-3: 次項 → 国税徴収法 第七十三条第四項 (Article 73, paragraph (4)), art-73/par-4 — https://japanlaw.org/ja/national-tax-collection-act/art-73/par-4 · https://japanlaw.org/l/334AC0000000147/art-73/par-4 - art-73/par-4: 前条第五項 → 国税徴収法 第七十二条第五項 (Article 72, paragraph (5)), 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 - art-73/par-5: 第六十五条 → 国税徴収法 第六十五条 (Article 65), art-65 — https://japanlaw.org/ja/national-tax-collection-act/art-65 · https://japanlaw.org/l/334AC0000000147/art-65 - art-73/par-5: 第六十七条 → 国税徴収法 第六十七条 (Article 67), art-67 — https://japanlaw.org/ja/national-tax-collection-act/art-67 · https://japanlaw.org/l/334AC0000000147/art-67 - art-73/par-5: 第一項 → 国税徴収法 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-73/par-1 · https://japanlaw.org/l/334AC0000000147/art-73/par-1 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 国税徴収法 第二十四条第五項第二号（譲渡担保権者の物的納税責任） — https://japanlaw.org/ja/national-tax-collection-act/art-24/par-5/item-2 · https://japanlaw.org/l/334AC0000000147/art-24/par-5/item-2 - 国税徴収法 第五十四条第一項第三号（差押調書） — https://japanlaw.org/ja/national-tax-collection-act/art-54/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-54/par-1/item-3 - 国税徴収法 第七十三条第二項（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-2 · https://japanlaw.org/l/334AC0000000147/art-73/par-2 - 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 第百二十二条第一項（債権等の権利移転の手続） — https://japanlaw.org/ja/national-tax-collection-act/art-122/par-1 · https://japanlaw.org/l/334AC0000000147/art-122/par-1 - 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 - 国税徴収法 附則第八十二条第一項（国税徴収法の一部改正に伴う経過措置） — https://japanlaw.org/ja/national-tax-collection-act/suppl-4161-88/art-82/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4161-88/art-82/par-1 - 地方税法 第十四条の十八第六項第二号（譲渡担保権者の物的納税責任） — https://japanlaw.org/ja/local-tax-act/art-14-18/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/art-14-18/par-6/item-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-20261102T093952-008, 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