# 国税徴収法 / National Tax Collection Act — 第八十七条 (Article 87)

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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: 第八十七条 (Article 87)（参加差押えの効力） — address `art-87`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-87
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-87
- 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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### 第八十七条（参加差押えの効力） — Effect of Participatory Seizure
<sup>caption: machine translation, not official</sup>
<sup>art-87 · https://japanlaw.org/ja/national-tax-collection-act/art-87 · https://japanlaw.org/l/334AC0000000147/art-87</sup>

  **第一項**  参加差押えをした場合において、その参加差押えに係る財産につきされていた滞納処分による差押えが解除されたときは、その参加差押え（前条第一項第二号に掲げる財産について二以上の参加差押えがあるときは、そのうち最も先に登記されたものとし、その他の財産について二以上の参加差押えがあるときは、そのうち最も先にされたものとする。）は、次の各号に掲げる財産の区分に応じ、当該各号に定める時に遡つて差押えの効力を生ずる。
  <sup>art-87/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-87/par-1 · https://japanlaw.org/l/334AC0000000147/art-87/par-1</sup>
  Where a participatory seizure has been made, and the seizure through a delinquent tax collection procedure that had been made of the property subject to that participatory seizure is released, the participatory seizure (where there are two or more participatory seizures of property listed in paragraph (1), item (ii) of the preceding Article, the one registered earliest of them, and where there are two or more participatory seizures of other property, the one made earliest of them) takes effect as a seizure retroactively to the time specified in the relevant item, according to the category of property listed in the following items.
  <sup>machine translation, not official</sup>

    **一**  動産及び有価証券　参加差押書が滞納処分による差押えをした行政機関等に交付された時
    <sup>art-87/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/art-87/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-87/par-1/item-1</sup>
    Movables and securities: the time when the participatory seizure document was delivered to the administrative agency, etc. that made the seizure through the delinquent tax collection procedure;
    <sup>machine translation, not official</sup>

    **二**  不動産（次号に掲げる財産を除く。）、船舶、航空機、自動車、建設機械及び小型船舶　参加差押通知書が滞納者に送達された時（参加差押えの登記がその送達前にされた場合には、その登記がされた時）
    <sup>art-87/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/art-87/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-87/par-1/item-2</sup>
    Real property (excluding the property listed in the following item), ships, aircraft, motor vehicles, construction machinery, and small vessels: the time when the written notice of participatory seizure was served on the delinquent taxpayer (where the registration of the participatory seizure was made before that service, the time when that registration was made);
    <sup>machine translation, not official</sup>

    **三**  鉱業権　参加差押えの登録がされた時
    <sup>art-87/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/art-87/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-87/par-1/item-3</sup>
    Mining rights: the time when the registration of the participatory seizure was made;
    <sup>machine translation, not official</sup>

    **四**  電話加入権　参加差押通知書が第三債務者に送達された時
    <sup>art-87/par-1/item-4 · https://japanlaw.org/ja/national-tax-collection-act/art-87/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/art-87/par-1/item-4</sup>
    Telephone subscription rights: the time when the written notice of participatory seizure was served on the third-party debtor.
    <sup>machine translation, not official</sup>

  **第二項**  税務署長は、差し押さえた動産又は有価証券につき参加差押書の交付を受けた場合において、その動産又は有価証券の差押えを解除すべきときは、その動産又は有価証券を前項の規定により差押えの効力を生ずべき参加差押えをした行政機関等に引き渡さなければならない。差し押さえた自動車、建設機械又は小型船舶で第七十一条第三項（自動車、建設機械又は小型船舶の差押え）の規定により徴収職員が占有しているものについても、同様とする。
  <sup>art-87/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-87/par-2 · https://japanlaw.org/l/334AC0000000147/art-87/par-2</sup>
  Where the district director has received delivery of a participatory seizure document for seized movables or securities, and is to release the seizure of those movables or securities, the district director must hand them over to the administrative agency, etc. that made the participatory seizure that takes effect as a seizure under the provisions of the preceding paragraph. The same applies to seized motor vehicles, construction machinery, or small vessels that a collection official possesses pursuant to the provisions of Article 71, paragraph (3) (Seizure of Motor Vehicles, Construction Machinery, or Small Vessels).
  <sup>machine translation, not official</sup>

  **第三項**  参加差押えをした税務署長は、その参加差押えに係る滞納処分による差押財産が相当期間内に換価に付されないときは、速やかにその換価をすべきことをその滞納処分をした行政機関等に催告することができる。
  <sup>art-87/par-3 · https://japanlaw.org/ja/national-tax-collection-act/art-87/par-3 · https://japanlaw.org/l/334AC0000000147/art-87/par-3</sup>
  Where the seized property under the delinquent tax collection procedure relating to a participatory seizure is not put up for realization within a reasonable period, the district director who made the participatory seizure may promptly issue a peremptory notice to the administrative agency, etc. that carried out that delinquent tax collection procedure to realize it.
  <sup>machine translation, not official</sup>

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## Cites
- art-87/par-1: 前条第一項第二号 → 国税徴収法 第八十六条第一項第二号 (Article 86, paragraph (1), item (ii)), art-86/par-1/item-2 — https://japanlaw.org/ja/national-tax-collection-act/art-86/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-86/par-1/item-2
- art-87/par-1/item-2: 次号 → 国税徴収法 第八十七条第一項第三号 (Article 87, paragraph (1), item (iii)), art-87/par-1/item-3 — https://japanlaw.org/ja/national-tax-collection-act/art-87/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-87/par-1/item-3
- art-87/par-2: 前項 → 国税徴収法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-87/par-1 · https://japanlaw.org/l/334AC0000000147/art-87/par-1
- art-87/par-2: 第七十一条第三項 → 国税徴収法 第七十一条第三項 (Article 71, paragraph (3)), art-71/par-3 — https://japanlaw.org/ja/national-tax-collection-act/art-71/par-3 · https://japanlaw.org/l/334AC0000000147/art-71/par-3

## Cited by

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

- 国税徴収法 第八十七条第一項第二号（参加差押えの効力） — https://japanlaw.org/ja/national-tax-collection-act/art-87/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-87/par-1/item-2
- 国税徴収法 第八十七条第二項（参加差押えの効力） — https://japanlaw.org/ja/national-tax-collection-act/art-87/par-2 · https://japanlaw.org/l/334AC0000000147/art-87/par-2
- 国税徴収法 第八十八条第四項（参加差押えの制限、解除等） — https://japanlaw.org/ja/national-tax-collection-act/art-88/par-4 · https://japanlaw.org/l/334AC0000000147/art-88/par-4
- 国税徴収法 第八十九条の二第一項（参加差押えをした税務署長による換価） — https://japanlaw.org/ja/national-tax-collection-act/art-89-2/par-1 · https://japanlaw.org/l/334AC0000000147/art-89-2/par-1
- 国税徴収法 第八十九条の四第一項（換価執行決定の取消しをした税務署長による換価の続行） — https://japanlaw.org/ja/national-tax-collection-act/art-89-4/par-1 · https://japanlaw.org/l/334AC0000000147/art-89-4/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-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