# 国税徴収法 / National Tax Collection Act — 第八十八条 (Article 88) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-88. 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: 第八十八条 (Article 88)（参加差押えの制限、解除等） — address `art-88` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-88 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-88 - 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. --- ### 第八十八条（参加差押えの制限、解除等） — Restrictions on and Release of Participatory Seizure, etc. caption: machine translation, not official art-88 · https://japanlaw.org/ja/national-tax-collection-act/art-88 · https://japanlaw.org/l/334AC0000000147/art-88 **第一項** 第八十三条から第八十五条まで（交付要求の制限、解除等）の規定は、参加差押えについて準用する。 art-88/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-88/par-1 · https://japanlaw.org/l/334AC0000000147/art-88/par-1 The provisions of Articles 83 through 85 (Restrictions on and Release of Request for Share Distribution, etc.) apply mutatis mutandis to participatory seizure. machine translation, not official **第二項** 税務署長は、参加差押えの登記をした財産の参加差押えを解除したときは、その登記の抹消を関係機関に嘱託しなければならない。 art-88/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-88/par-2 · https://japanlaw.org/l/334AC0000000147/art-88/par-2 When the district director has released a participatory seizure of property for which a registration of participatory seizure was made, the district director must commission the relevant authority to cancel that registration. machine translation, not official **第三項** 税務署長は、電話加入権の参加差押えを解除したときは、その旨を第三債務者に通知しなければならない。 art-88/par-3 · https://japanlaw.org/ja/national-tax-collection-act/art-88/par-3 · https://japanlaw.org/l/334AC0000000147/art-88/par-3 When the district director has released the participatory seizure of a telephone subscription right, the district director must notify the third-party debtor to that effect. machine translation, not official **第四項** 前二条及び前三項に定めるもののほか、参加差押えに関する手続について必要な事項は、政令で定める。 art-88/par-4 · https://japanlaw.org/ja/national-tax-collection-act/art-88/par-4 · https://japanlaw.org/l/334AC0000000147/art-88/par-4 In addition to what is provided for in the preceding two Articles and the preceding three paragraphs, necessary matters concerning procedures for participatory seizure are specified by Cabinet Order. machine translation, not official --- ## Cites - art-88/par-1: 第八十三条から第八十五条まで → 国税徴収法 第八十三条 (Article 83), art-83 — https://japanlaw.org/ja/national-tax-collection-act/art-83 · https://japanlaw.org/l/334AC0000000147/art-83 - art-88/par-1: 第八十三条から第八十五条まで → 国税徴収法 第八十四条 (Article 84), art-84 — https://japanlaw.org/ja/national-tax-collection-act/art-84 · https://japanlaw.org/l/334AC0000000147/art-84 - art-88/par-1: 第八十三条から第八十五条まで → 国税徴収法 第八十五条 (Article 85), art-85 — https://japanlaw.org/ja/national-tax-collection-act/art-85 · https://japanlaw.org/l/334AC0000000147/art-85 - art-88/par-4: 前二条 → 国税徴収法 第八十六条 (Article 86), art-86 — https://japanlaw.org/ja/national-tax-collection-act/art-86 · https://japanlaw.org/l/334AC0000000147/art-86 - art-88/par-4: 前二条 → 国税徴収法 第八十七条 (Article 87), art-87 — https://japanlaw.org/ja/national-tax-collection-act/art-87 · https://japanlaw.org/l/334AC0000000147/art-87 - art-88/par-4: 前三項 → 国税徴収法 第八十八条第一項 (Article 88, paragraph (1)), art-88/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-88/par-1 · https://japanlaw.org/l/334AC0000000147/art-88/par-1 - art-88/par-4: 前三項 → 国税徴収法 第八十八条第二項 (Article 88, paragraph (2)), art-88/par-2 — https://japanlaw.org/ja/national-tax-collection-act/art-88/par-2 · https://japanlaw.org/l/334AC0000000147/art-88/par-2 - art-88/par-4: 前三項 → 国税徴収法 第八十八条第三項 (Article 88, paragraph (3)), art-88/par-3 — https://japanlaw.org/ja/national-tax-collection-act/art-88/par-3 · https://japanlaw.org/l/334AC0000000147/art-88/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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