# 国税徴収法 / National Tax Collection Act — 第八十五条 (Article 85) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-85. 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: 第八十五条 (Article 85)（交付要求の解除の請求） — address `art-85` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-85 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-85 - 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. --- ### 第八十五条（交付要求の解除の請求） — Demand for Release of Request for Share Distribution caption: machine translation, not official art-85 · https://japanlaw.org/ja/national-tax-collection-act/art-85 · https://japanlaw.org/l/334AC0000000147/art-85 **第一項** 強制換価手続により配当を受けることができる債権者は、交付要求があつたときは、税務署長に対し、次の各号のいずれにも該当することを理由として、その交付要求を解除すべきことを請求することができる。 art-85/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-85/par-1 · https://japanlaw.org/l/334AC0000000147/art-85/par-1 A creditor who is able to receive a distribution in a compulsory liquidation procedure may, when a request for share distribution has been made, demand of the district director that the request for share distribution be released, on the ground that all of the following items apply: machine translation, not official **一** その交付要求により自己の債権の全部又は一部の弁済を受けることができないこと。 art-85/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/art-85/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-85/par-1/item-1 That the creditor cannot receive repayment of all or part of its own claim due to the request for share distribution; and machine translation, not official **二** 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交付要求に係る国税の全額を徴収することができること。 art-85/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/art-85/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-85/par-1/item-2 That the delinquent taxpayer has other property that is easy to realize and is not the subject of the right of a third party, and that the entire amount of the national tax relating to the request for share distribution can be collected from that property. machine translation, not official **第二項** 税務署長は、前項の請求があつた場合において、その請求を相当と認めるときは、交付要求を解除しなければならないものとし、その請求を相当と認めないときは、その旨をその請求をした者に通知しなければならない。 art-85/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-85/par-2 · https://japanlaw.org/l/334AC0000000147/art-85/par-2 When a demand under the preceding paragraph has been made, the district director must release the request for share distribution if the director finds the demand appropriate, and must notify the person who made the demand to that effect if the director does not find it appropriate. machine translation, not official --- ## Cites - art-85/par-2: 前項 → 国税徴収法 第八十五条第一項 (Article 85, paragraph (1)), art-85/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-85/par-1 · https://japanlaw.org/l/334AC0000000147/art-85/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税徴収法 第八十五条第二項（交付要求の解除の請求） — https://japanlaw.org/ja/national-tax-collection-act/art-85/par-2 · https://japanlaw.org/l/334AC0000000147/art-85/par-2 - 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 - claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-011, 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