# 国税徴収法 / National Tax Collection Act — 第七十八条 (Article 78)
This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-78. 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: 第七十八条 (Article 78)（条件付差押禁止財産） — address `art-78`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-78
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-78
- 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.
---
### 第七十八条（条件付差押禁止財産） — Property Conditionally Exempt from Seizure
caption: machine translation, not official
art-78 · https://japanlaw.org/ja/national-tax-collection-act/art-78 · https://japanlaw.org/l/334AC0000000147/art-78
**第一項** 次に掲げる財産（第七十五条第一項第三号から第五号まで（農業等に欠くことができない財産）に掲げる財産を除く。）は、滞納者がその国税の全額を徴収することができる財産で、換価が困難でなく、かつ、第三者の権利の目的となつていないものを提供したときは、その選択により、差押をしないものとする。
art-78/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-78/par-1 · https://japanlaw.org/l/334AC0000000147/art-78/par-1
The following property (excluding the property set out in Article 75, paragraph (1), items (iii) through (v) (Property Indispensable for Agriculture, etc.)) is not to be seized, at the delinquent taxpayer's election, where the delinquent taxpayer offers property from which the full amount of the national tax can be collected, which is not difficult to realize, and which is not the object of the right of a third party:
machine translation, not official
**一** 農業に必要な機械、器具、家畜類、飼料、種子その他の農産物、肥料、農地及び採草放牧地
art-78/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/art-78/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-78/par-1/item-1
machinery, implements, livestock, feed, seeds and other agricultural products, fertilizers, farmland, and grassland for cutting and grazing necessary for agriculture;
machine translation, not official
**二** 漁業に必要な漁網その他の漁具、えさ、稚魚その他の水産物及び漁船
art-78/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/art-78/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-78/par-1/item-2
fishing nets and other fishing gear, bait, fry and other marine products, and fishing boats necessary for fishery; and
machine translation, not official
**三** 職業又は事業（前二号に規定する事業を除く。）の継続に必要な機械、器具その他の備品及び原材料その他たな卸をすべき資産
art-78/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/art-78/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-78/par-1/item-3
machinery, implements and other equipment, and raw materials and other assets subject to inventory, necessary for the continuation of a profession or business (excluding a business prescribed in the preceding two items).
machine translation, not official
---
## Cites
- art-78/par-1: 第七十五条第一項第三号から第五号まで → 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-78/par-1: 第七十五条第一項第三号から第五号まで → 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-78/par-1: 第七十五条第一項第三号から第五号まで → 国税徴収法 第七十五条第一項第五号 (Article 75, paragraph (1), item (v)), 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
- art-78/par-1/item-3: 前二号 → 国税徴収法 第七十八条第一項第一号 (Article 78, paragraph (1), item (i)), art-78/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/art-78/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-78/par-1/item-1
- art-78/par-1/item-3: 前二号 → 国税徴収法 第七十八条第一項第二号 (Article 78, paragraph (1), item (ii)), art-78/par-1/item-2 — https://japanlaw.org/ja/national-tax-collection-act/art-78/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-78/par-1/item-2
## Cited by
2 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 第七十八条第一項第三号（条件付差押禁止財産） — https://japanlaw.org/ja/national-tax-collection-act/art-78/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-78/par-1/item-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-20261102T093952-009, 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