# 国税通則法 / Act on General Rules for National Taxes — 第三十九条 (Article 39) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-39. 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: 第三十九条 (Article 39)（強制換価の場合の消費税等の徴収の特例） — address `art-39` - 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-39 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-39 - 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. --- ### 第三十九条（強制換価の場合の消費税等の徴収の特例） — Special Provisions for Collection of Consumption Tax, etc. in Case of Compulsory Liquidation caption: machine translation, not official art-39 · https://japanlaw.org/ja/national-tax-general-rules-act/art-39 · https://japanlaw.org/l/337AC0000000066/art-39 **第一項** 税務署長は、消費税等（消費税を除く。以下この条において同じ。）の課される物品が強制換価手続により換価された場合において、国税に関する法律の規定によりその物品につき消費税等（その滞納処分費を含む。以下この項、次項及び第四十三条第一項（国税の徴収の所轄庁）において同じ。）の納税義務が成立するときは、その売却代金のうちからその消費税等を徴収することができる。 art-39/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-39/par-1 · https://japanlaw.org/l/337AC0000000066/art-39/par-1 Where an article subject to consumption tax, etc. (excluding consumption tax; the same applies hereinafter in this Article) has been liquidated through a compulsory liquidation procedure, if tax liability for consumption tax, etc. (including the expenses for the delinquent tax collection procedure thereof; the same applies hereinafter in this paragraph, the following paragraph and Article 43, paragraph (1) (Competent Agency for Collection of National Taxes)) is established for the article under the provisions of the national tax laws, the district director of the tax office may collect that consumption tax, etc. out of the proceeds of its sale. machine translation, not official **第二項** 税務署長は、前項の規定により消費税等を徴収するときは、あらかじめその執行機関（国税徴収法第二条（用語の定義）に規定する執行機関をいう。以下同じ。）及び納税者に対し、同項の規定により徴収すべき税額その他必要な事項を通知しなければならない。 art-39/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-39/par-2 · https://japanlaw.org/l/337AC0000000066/art-39/par-2 When collecting consumption tax, etc. under the provisions of the preceding paragraph, the district director of the tax office must notify the enforcement agency (meaning the enforcement agency prescribed in Article 2 (Definitions) of the National Tax Collection Act; the same applies hereinafter) and the taxpayer in advance of the tax amount to be collected under that paragraph and other necessary matters. machine translation, not official **第三項** 前項の通知があつた場合において、第一項の換価がされたときは、その納税者につきその通知に係る税額に相当する消費税等が第二十五条（決定）の規定による決定により確定されたものとみなし、その執行機関に対する通知は、国税徴収法に規定する交付要求（以下「交付要求」という。）とみなす。 art-39/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-39/par-3 · https://japanlaw.org/l/337AC0000000066/art-39/par-3 Where the notice under the preceding paragraph has been given, if the liquidation referred to in paragraph (1) has been carried out, consumption tax, etc. equivalent to the tax amount in the notice is deemed to have been determined for the taxpayer by a determination under the provisions of Article 25 (Determination), and the notice to the enforcement agency is deemed to be a request for share distribution prescribed in the National Tax Collection Act (hereinafter referred to as a "request for share distribution"). machine translation, not official --- ## Cites - art-39/par-1: この条 → 国税通則法 第三十九条 (Article 39), art-39 — https://japanlaw.org/ja/national-tax-general-rules-act/art-39 · https://japanlaw.org/l/337AC0000000066/art-39 - art-39/par-1: この項 → 国税通則法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-39/par-1 · https://japanlaw.org/l/337AC0000000066/art-39/par-1 - art-39/par-1: 次項 → 国税通則法 第三十九条第二項 (Article 39, paragraph (2)), art-39/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-39/par-2 · https://japanlaw.org/l/337AC0000000066/art-39/par-2 - art-39/par-1: 第四十三条第一項 → 国税通則法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-43/par-1 · https://japanlaw.org/l/337AC0000000066/art-43/par-1 - art-39/par-2: 前項 → 国税通則法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-39/par-1 · https://japanlaw.org/l/337AC0000000066/art-39/par-1 - art-39/par-2: 国税徴収法第二条 → 国税徴収法 第二条 (Article 2), art-2 — https://japanlaw.org/ja/national-tax-collection-act/art-2 · https://japanlaw.org/l/334AC0000000147/art-2 - art-39/par-3: 前項 → 国税通則法 第三十九条第二項 (Article 39, paragraph (2)), art-39/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-39/par-2 · https://japanlaw.org/l/337AC0000000066/art-39/par-2 - art-39/par-3: 第一項 → 国税通則法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-39/par-1 · https://japanlaw.org/l/337AC0000000066/art-39/par-1 - art-39/par-3: 第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 国税徴収法 第十一条第一項（強制換価の場合の消費税等の優先） — https://japanlaw.org/ja/national-tax-collection-act/art-11/par-1 · https://japanlaw.org/l/334AC0000000147/art-11/par-1 - 国税通則法 第三十九条第一項（強制換価の場合の消費税等の徴収の特例） — https://japanlaw.org/ja/national-tax-general-rules-act/art-39/par-1 · https://japanlaw.org/l/337AC0000000066/art-39/par-1 - 国税通則法 第三十九条第二項（強制換価の場合の消費税等の徴収の特例） — https://japanlaw.org/ja/national-tax-general-rules-act/art-39/par-2 · https://japanlaw.org/l/337AC0000000066/art-39/par-2 - 国税通則法 第三十九条第三項（強制換価の場合の消費税等の徴収の特例） — https://japanlaw.org/ja/national-tax-general-rules-act/art-39/par-3 · https://japanlaw.org/l/337AC0000000066/art-39/par-3 - 国税通則法 第四十五条第一項（税関長又は国税局長が徴収する場合の読替規定） — https://japanlaw.org/ja/national-tax-general-rules-act/art-45/par-1 · https://japanlaw.org/l/337AC0000000066/art-45/par-1 - 国税通則法 第四十五条第二項（税関長又は国税局長が徴収する場合の読替規定） — https://japanlaw.org/ja/national-tax-general-rules-act/art-45/par-2 · https://japanlaw.org/l/337AC0000000066/art-45/par-2 --- ## 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-20260918T180319-008, 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