# 国税通則法 / Act on General Rules for National Taxes — 第百二十一条 (Article 121)

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- Law: 国税通則法 (Act on General Rules for National Taxes), 昭和三十七年法律第六十六号
- English title "Act on General Rules for National Taxes": 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: 第百二十一条 (Article 121)（供託） — address `art-121`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-general-rules-act/art-121
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-121
- 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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### 第百二十一条（供託） — Deposit
<sup>caption: machine translation, not official</sup>
<sup>art-121 · https://japanlaw.org/ja/national-tax-general-rules-act/art-121 · https://japanlaw.org/l/337AC0000000066/art-121</sup>

**第一項**  民法第四百九十四条（供託）並びに第四百九十五条第一項及び第三項（供託の方法）の規定は、国税に関する法律の規定により納税者その他の者に金銭その他の物件を交付し、又は引き渡すべき場合について準用する。
<sup>art-121/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-121/par-1 · https://japanlaw.org/l/337AC0000000066/art-121/par-1</sup>
The provisions of Article 494 (Deposit) and Article 495, paragraphs (1) and (3) (Method of Deposit) of the Civil Code apply mutatis mutandis where money or other articles are to be delivered or handed over to a taxpayer or other person pursuant to the provisions of a law concerning national taxes.
<sup>machine translation, not official</sup>

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## Cites
- art-121/par-1: 民法第四百九十四条 → 民法 第四百九十四条 (Article 494), art-494 — https://japanlaw.org/ja/civil-code/art-494 · https://japanlaw.org/l/129AC0000000089/art-494
- art-121/par-1: 第四百九十五条第一項 → 民法 第四百九十五条第一項 (Article 495, paragraph (1)), art-495/par-1 — https://japanlaw.org/ja/civil-code/art-495/par-1 · https://japanlaw.org/l/129AC0000000089/art-495/par-1
- art-121/par-1: 第三項 → 民法 第四百九十五条第三項 (Article 495, paragraph (3)), art-495/par-3 — https://japanlaw.org/ja/civil-code/art-495/par-3 · https://japanlaw.org/l/129AC0000000089/art-495/par-3

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/337AC0000000066/20260624_508AC0000000046), retrieved 2026-09-18
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on General Rules for National Taxes — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb), retrieved 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-032, translated 2026-09-18
- This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18