# 国税徴収法 / National Tax Collection Act — 第七十四条 (Article 74) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-74. 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: 第七十四条 (Article 74)（差し押さえた持分の払戻しの請求） — address `art-74` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-74 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-74 - 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. --- ### 第七十四条（差し押さえた持分の払戻しの請求） — Request for Refund of Seized Equity Interests caption: machine translation, not official art-74 · https://japanlaw.org/ja/national-tax-collection-act/art-74 · https://japanlaw.org/l/334AC0000000147/art-74 **第一項** 税務署長は、中小企業等協同組合法に基づく企業組合、信用金庫その他の法人で組合員、会員その他の持分を有する構成員が任意に（脱退につき予告その他一定の手続を要する場合には、これをした後任意に）脱退することができるもの（合名会社、合資会社及び合同会社を除く。以下この条において「組合等」という。）の組合員、会員その他の構成員である滞納者の持分を差し押さえた場合において、当該持分につき次に掲げる理由があり、かつ、その持分以外の財産につき滞納処分を執行してもなお徴収すべき国税に不足すると認められるときは、その組合等に対し、その持分の一部の払戻し（組合等による譲受けが認められている持分については、譲受け）を請求することができる。 art-74/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-74/par-1 · https://japanlaw.org/l/334AC0000000147/art-74/par-1 If the district director has seized the equity interest of a delinquent taxpayer who is a member or other constituent of a corporation, such as an enterprise cooperative under the Small and Medium-Sized Enterprise Cooperatives Act or a shinkin bank, in which a constituent holding an equity interest, such as a member, may withdraw voluntarily (where prior notice or other fixed procedures are required for withdrawal, voluntarily after completing them) (excluding general partnership companies, limited partnership companies, and limited liability companies; hereinafter referred to as a "cooperative, etc." in this Article), and there is a ground set out below with respect to that equity interest, and it is found that, even if delinquent tax collection procedures are executed on property other than that equity interest, the national tax to be collected would still be insufficient, the district director may request the cooperative, etc. to refund part of that equity interest (or, for an equity interest the transfer of which to the cooperative, etc. is permitted, to take it over). machine translation, not official **一** その持分を再度換価に付してもなお買受人がないこと。 art-74/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/art-74/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-74/par-1/item-1 that, even when the equity interest is put up for realization again, there is still no purchaser; or machine translation, not official **二** その持分の譲渡につき法律又は定款に制限があるため、譲渡することができないこと。 art-74/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/art-74/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-74/par-1/item-2 that, because an Act or the articles of incorporation restrict the transfer of the equity interest, it cannot be transferred. machine translation, not official **第二項** 前項に規定する請求は、三十日（組合等からの脱退につき、法律又は定款の定めにより、これと異なる一定期間前に組合等に予告することを必要とするものにあつては、その期間）前に組合等にその予告をした後でなければ、行うことができない。 art-74/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-74/par-2 · https://japanlaw.org/l/334AC0000000147/art-74/par-2 The request prescribed in the preceding paragraph may be made only after prior notice has been given to the cooperative, etc. 30 days in advance (or, for withdrawal from a cooperative, etc. that requires, under the provisions of an Act or the articles of incorporation, prior notice to the cooperative, etc. a fixed period in advance that differs from this, that period). machine translation, not official --- ## Cites - art-74/par-1: この条 → 国税徴収法 第七十四条 (Article 74), art-74 — https://japanlaw.org/ja/national-tax-collection-act/art-74 · https://japanlaw.org/l/334AC0000000147/art-74 - art-74/par-2: 前項 → 国税徴収法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-74/par-1 · https://japanlaw.org/l/334AC0000000147/art-74/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税徴収法 第七十四条第一項（差し押さえた持分の払戻しの請求） — https://japanlaw.org/ja/national-tax-collection-act/art-74/par-1 · https://japanlaw.org/l/334AC0000000147/art-74/par-1 - 国税徴収法 第七十四条第二項（差し押さえた持分の払戻しの請求） — https://japanlaw.org/ja/national-tax-collection-act/art-74/par-2 · https://japanlaw.org/l/334AC0000000147/art-74/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-20261102T031546-010, 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-20261102T031546-010, 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