# 国税徴収法 / National Tax Collection Act — 第七十五条 (Article 75)

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- 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: 第七十五条 (Article 75)（一般の差押禁止財産） — address `art-75`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-75
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-75
- 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.

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### 第七十五条（一般の差押禁止財産） — General Property Exempt from Seizure
<sup>caption: machine translation, not official</sup>
<sup>art-75 · https://japanlaw.org/ja/national-tax-collection-act/art-75 · https://japanlaw.org/l/334AC0000000147/art-75</sup>

    **第一項**  次に掲げる財産は、差し押えることができない。
    <sup>art-75/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-75/par-1 · https://japanlaw.org/l/334AC0000000147/art-75/par-1</sup>
    The following property may not be seized:
    <sup>machine translation, not official</sup>

      **一**  滞納者及びその者と生計を一にする配偶者（届出をしていないが、事実上婚姻関係にある者を含む。）その他の親族（以下「生計を一にする親族」という。）の生活に欠くことができない衣服、寝具、家具、台所用具、畳及び建具
      <sup>art-75/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/art-75/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-75/par-1/item-1</sup>
      clothing, bedding, furniture, kitchen utensils, tatami mats, and fittings that are indispensable for the livelihood of the delinquent taxpayer and the spouse sharing the same livelihood with that person (including a person who has not filed a notification of marriage but is in a de facto marital relationship) and other relatives sharing the same livelihood with that person (hereinafter referred to as "relatives sharing the same livelihood");
      <sup>machine translation, not official</sup>

      **二**  滞納者及びその者と生計を一にする親族の生活に必要な三月間の食料及び燃料
      <sup>art-75/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/art-75/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-75/par-1/item-2</sup>
      food and fuel necessary for three months for the livelihood of the delinquent taxpayer and the relatives sharing the same livelihood with that person;
      <sup>machine translation, not official</sup>

      **三**  主として自己の労力により農業を営む者の農業に欠くことができない器具、肥料、労役の用に供する家畜及びその飼料並びに次の収穫まで農業を続行するために欠くことができない種子その他これに類する農産物
      <sup>art-75/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/art-75/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-75/par-1/item-3</sup>
      equipment, fertilizers, work animals or their feed that are indispensable for agriculture as well as seeds or any similar agricultural products that are indispensable for continuing agriculture until the next harvest conducted by a person who works in agriculture mainly on their own;
      <sup>machine translation, not official</sup>

      **四**  主として自己の労力により漁業を営む者の水産物の採捕又は養殖に欠くことができない漁網その他の漁具、えさ及び稚魚その他これに類する水産物
      <sup>art-75/par-1/item-4 · https://japanlaw.org/ja/national-tax-collection-act/art-75/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/art-75/par-1/item-4</sup>
      fishing nets or any other fishing tackle, bait or juvenile fish or other similar marine products that are indispensable for catching or farming marine products by a person who works in the fishing industry mainly on their own;
      <sup>machine translation, not official</sup>

      **五**  技術者、職人、労務者その他の主として自己の知的又は肉体的な労働により職業又は営業に従事する者（前二号に規定する者を除く。）のその業務に欠くことができない器具その他の物（商品を除く。）
      <sup>art-75/par-1/item-5 · https://japanlaw.org/ja/national-tax-collection-act/art-75/par-1/item-5 · https://japanlaw.org/l/334AC0000000147/art-75/par-1/item-5</sup>
      equipment or any other objects (excluding merchandise) that are indispensable for the work of a technician, an artisan, a laborer or any other person who works in an occupation or business mainly by their own intellectual or physical labor (excluding those prescribed in the preceding two items);
      <sup>machine translation, not official</sup>

      **六**  実印その他の印で職業又は生活に欠くことができないもの
      <sup>art-75/par-1/item-6 · https://japanlaw.org/ja/national-tax-collection-act/art-75/par-1/item-6 · https://japanlaw.org/l/334AC0000000147/art-75/par-1/item-6</sup>
      a registered seal or any other seal that is indispensable for an occupation or daily living;
      <sup>machine translation, not official</sup>

      **七**  仏像、位牌その他礼拝又は祭祀に直接供するため欠くことができない物
      <sup>art-75/par-1/item-7 · https://japanlaw.org/ja/national-tax-collection-act/art-75/par-1/item-7 · https://japanlaw.org/l/334AC0000000147/art-75/par-1/item-7</sup>
      a Buddhist statue, a memorial tablet or other object that is indispensable for direct use in religious service or worship;
      <sup>machine translation, not official</sup>

      **八**  滞納者に必要な系譜、日記及びこれに類する書類
      <sup>art-75/par-1/item-8 · https://japanlaw.org/ja/national-tax-collection-act/art-75/par-1/item-8 · https://japanlaw.org/l/334AC0000000147/art-75/par-1/item-8</sup>
      genealogical records, diaries, and similar documents necessary for the delinquent taxpayer;
      <sup>machine translation, not official</sup>

      **九**  滞納者又はその親族が受けた勲章その他名誉の章票
      <sup>art-75/par-1/item-9 · https://japanlaw.org/ja/national-tax-collection-act/art-75/par-1/item-9 · https://japanlaw.org/l/334AC0000000147/art-75/par-1/item-9</sup>
      decorations and other badges of honor received by the delinquent taxpayer or their relatives;
      <sup>machine translation, not official</sup>

      **十**  滞納者又はその者と生計を一にする親族の学習に必要な書籍及び器具
      <sup>art-75/par-1/item-10 · https://japanlaw.org/ja/national-tax-collection-act/art-75/par-1/item-10 · https://japanlaw.org/l/334AC0000000147/art-75/par-1/item-10</sup>
      books and equipment necessary for the study of the delinquent taxpayer or the relatives sharing the same livelihood with that person;
      <sup>machine translation, not official</sup>

      **十一**  発明又は著作に係るもので、まだ公表していないもの
      <sup>art-75/par-1/item-11 · https://japanlaw.org/ja/national-tax-collection-act/art-75/par-1/item-11 · https://japanlaw.org/l/334AC0000000147/art-75/par-1/item-11</sup>
      inventions or works that have not yet been made public;
      <sup>machine translation, not official</sup>

      **十二**  滞納者又はその者と生計を一にする親族に必要な義手、義足その他の身体の補足に供する物
      <sup>art-75/par-1/item-12 · https://japanlaw.org/ja/national-tax-collection-act/art-75/par-1/item-12 · https://japanlaw.org/l/334AC0000000147/art-75/par-1/item-12</sup>
      artificial hands, artificial legs, and other objects used to supplement the body that are necessary for the delinquent taxpayer or the relatives sharing the same livelihood with that person;
      <sup>machine translation, not official</sup>

      **十三**  建物その他の工作物について、災害の防止又は保安のため法令の規定により設備しなければならない消防用の機械又は器具、避難器具その他の備品
      <sup>art-75/par-1/item-13 · https://japanlaw.org/ja/national-tax-collection-act/art-75/par-1/item-13 · https://japanlaw.org/l/334AC0000000147/art-75/par-1/item-13</sup>
      fire fighting machinery or equipment, evacuation equipment or any other supplies that are required to be put in place in a building or any other structure pursuant to the provisions of laws and regulations for disaster prevention or safety reasons.
      <sup>machine translation, not official</sup>

    **第二項**  前項第一号（畳及び建具に係る部分に限る。）及び第十三号の規定は、これらの規定に規定する財産をその建物その他の工作物とともに差し押えるときは、適用しない。
    <sup>art-75/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-75/par-2 · https://japanlaw.org/l/334AC0000000147/art-75/par-2</sup>
    The provisions of item (i) of the preceding paragraph (limited to the part pertaining to tatami mats and fittings) and item (xiii) of that paragraph do not apply when the property prescribed in those provisions is seized together with the building or other structure.
    <sup>machine translation, not official</sup>

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## Cites
- art-75/par-1/item-5: 前二号 → 国税徴収法 第七十五条第一項第三号 (Article 75, paragraph (1), item (iii)), art-75/par-1/item-3 — https://japanlaw.org/ja/national-tax-collection-act/art-75/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-75/par-1/item-3
- art-75/par-1/item-5: 前二号 → 国税徴収法 第七十五条第一項第四号 (Article 75, paragraph (1), item (iv)), art-75/par-1/item-4 — https://japanlaw.org/ja/national-tax-collection-act/art-75/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/art-75/par-1/item-4
- art-75/par-2: 前項第一号 → 国税徴収法 第七十五条第一項第一号 (Article 75, paragraph (1), item (i)), art-75/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/art-75/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-75/par-1/item-1
- art-75/par-2: 第十三号 → 国税徴収法 第七十五条第一項第十三号 (Article 75, paragraph (1), item (xiii)), art-75/par-1/item-13 — https://japanlaw.org/ja/national-tax-collection-act/art-75/par-1/item-13 · https://japanlaw.org/l/334AC0000000147/art-75/par-1/item-13

## Cited by

4 provisions cite this one. No official source publishes this direction.

- 国税徴収法 第四十九条第一項（差押財産の選択に当つての第三者の権利の尊重） — https://japanlaw.org/ja/national-tax-collection-act/art-49/par-1 · https://japanlaw.org/l/334AC0000000147/art-49/par-1
- 国税徴収法 第七十五条第一項第五号（一般の差押禁止財産） — https://japanlaw.org/ja/national-tax-collection-act/art-75/par-1/item-5 · https://japanlaw.org/l/334AC0000000147/art-75/par-1/item-5
- 国税徴収法 第七十五条第二項（一般の差押禁止財産） — https://japanlaw.org/ja/national-tax-collection-act/art-75/par-2 · https://japanlaw.org/l/334AC0000000147/art-75/par-2
- 国税徴収法 第七十八条第一項（条件付差押禁止財産） — https://japanlaw.org/ja/national-tax-collection-act/art-78/par-1 · https://japanlaw.org/l/334AC0000000147/art-78/par-1

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## 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