# 国税徴収法 / National Tax Collection Act — 第八十一条 (Article 81)

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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: 第八十一条 (Article 81)（質権者等への差押解除の通知） — address `art-81`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-81
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-81
- 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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### 第八十一条（質権者等への差押解除の通知） — Notice of Release of Seizure to Pledgees, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-81 · https://japanlaw.org/ja/national-tax-collection-act/art-81 · https://japanlaw.org/l/334AC0000000147/art-81</sup>

    **第一項**  税務署長は、差押を解除した場合において、第五十五条各号（質権者等に対する差押の通知）に掲げる者のうち知れている者及び交付要求をしている者があるときは、これらの者にその旨その他必要な事項を通知しなければならない。
    <sup>art-81/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-81/par-1 · https://japanlaw.org/l/334AC0000000147/art-81/par-1</sup>
    When the district director has released a seizure, if there are any known persons among those listed in the items of Article 55 (Notice of Seizure to Pledgees, etc.) or any persons who have made a request for share distribution, the district director must notify them to that effect and of other necessary matters.
    <sup>machine translation, not official</sup>

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## Cites
- art-81/par-1: 第五十五条 → 国税徴収法 第五十五条 (Article 55), art-55 — https://japanlaw.org/ja/national-tax-collection-act/art-55 · https://japanlaw.org/l/334AC0000000147/art-55

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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-20261102T093952-010, 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