# 国税徴収法 / National Tax Collection Act — 第八十三条 (Article 83) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-83. 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: 第八十三条 (Article 83)（交付要求の制限） — address `art-83` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-83 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-83 - 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. --- ### 第八十三条（交付要求の制限） — Restrictions on Request for Share Distribution caption: machine translation, not official art-83 · https://japanlaw.org/ja/national-tax-collection-act/art-83 · https://japanlaw.org/l/334AC0000000147/art-83 **第一項** 税務署長は、滞納者が他に換価の容易な財産で第三者の権利の目的となつていないものを有しており、かつ、その財産によりその国税の全額を徴収することができると認められるときは、交付要求をしないものとする。 art-83/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-83/par-1 · https://japanlaw.org/l/334AC0000000147/art-83/par-1 The district director is not to make a request for share distribution where the delinquent taxpayer has other property that is easy to realize and is not the subject of the right of a third party, and it is found that the entire amount of the national tax can be collected from that property. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税徴収法 第八十八条第一項（参加差押えの制限、解除等） — https://japanlaw.org/ja/national-tax-collection-act/art-88/par-1 · https://japanlaw.org/l/334AC0000000147/art-88/par-1 --- ## 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