# 国税通則法 / Act on General Rules for National Taxes — 第五十条 (Article 50)

- 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: 第五十条 (Article 50)（担保の種類） — address `art-50`
- Text in force since: 2026-06-24
- URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-general-rules-act/art-50
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-50
- 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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### 第五十条（担保の種類） — Types of Security
<sup>caption: machine translation, not official</sup>
<sup>art-50 · https://japanlaw.org/ja/national-tax-general-rules-act/art-50 · https://japanlaw.org/l/337AC0000000066/art-50</sup>

  **第一項**  国税に関する法律の規定により提供される担保の種類は、次に掲げるものとする。
  <sup>art-50/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-50/par-1 · https://japanlaw.org/l/337AC0000000066/art-50/par-1</sup>
  The types of security to be provided pursuant to the provisions of the national tax laws are to be as follows:
  <sup>machine translation, not official</sup>

    **一**  国債及び地方債
    <sup>art-50/par-1/item-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-50/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-50/par-1/item-1</sup>
    national government bonds and local government bonds;
    <sup>machine translation, not official</sup>

    **二**  社債（特別の法律により設立された法人が発行する債券を含む。）その他の有価証券で税務署長等（国税に関する法律の規定により国税庁長官又は国税局長が担保を徴するものとされている場合には、国税庁長官又は国税局長。以下この条及び次条において同じ。）が確実と認めるもの
    <sup>art-50/par-1/item-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-50/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-50/par-1/item-2</sup>
    corporate bonds (including debentures issued by a corporation established under a special Act) and other securities that the district director of the tax office, etc. (if the Commissioner of the National Tax Agency or a regional commissioner is to request security pursuant to the provisions of the national tax laws, the Commissioner of the National Tax Agency or the regional commissioner; the same applies hereinafter in this Article and the following Article) finds to be reliable;
    <sup>machine translation, not official</sup>

    **三**  土地
    <sup>art-50/par-1/item-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-50/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-50/par-1/item-3</sup>
    land;
    <sup>machine translation, not official</sup>

    **四**  建物、立木及び登記される船舶並びに登録を受けた飛行機、回転翼航空機及び自動車並びに登記を受けた建設機械で、保険に附したもの
    <sup>art-50/par-1/item-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-50/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-50/par-1/item-4</sup>
    buildings, standing trees, and registered vessels, as well as registered airplanes, rotorcraft and motor vehicles, and registered construction machinery, that are insured;
    <sup>machine translation, not official</sup>

    **五**  鉄道財団、工場財団、鉱業財団、軌道財団、運河財団、漁業財団、港湾運送事業財団、道路交通事業財団及び観光施設財団
    <sup>art-50/par-1/item-5 · https://japanlaw.org/ja/national-tax-general-rules-act/art-50/par-1/item-5 · https://japanlaw.org/l/337AC0000000066/art-50/par-1/item-5</sup>
    railway foundations, factory foundations, mining foundations, tramway foundations, canal foundations, fishery foundations, port transport business foundations, road transport business foundations and tourist facility foundations;
    <sup>machine translation, not official</sup>

    **六**  税務署長等が確実と認める保証人の保証
    <sup>art-50/par-1/item-6 · https://japanlaw.org/ja/national-tax-general-rules-act/art-50/par-1/item-6 · https://japanlaw.org/l/337AC0000000066/art-50/par-1/item-6</sup>
    a guarantee by a guarantor whom the district director of the tax office, etc. finds to be reliable; and
    <sup>machine translation, not official</sup>

    **七**  金銭
    <sup>art-50/par-1/item-7 · https://japanlaw.org/ja/national-tax-general-rules-act/art-50/par-1/item-7 · https://japanlaw.org/l/337AC0000000066/art-50/par-1/item-7</sup>
    cash.
    <sup>machine translation, not official</sup>

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## Cites
- art-50/par-1/item-2: この条 → 国税通則法 第五十条 (Article 50), art-50 — https://japanlaw.org/ja/national-tax-general-rules-act/art-50 · https://japanlaw.org/l/337AC0000000066/art-50
- art-50/par-1/item-2: 次条 → 国税通則法 第五十一条 (Article 51), art-51 — https://japanlaw.org/ja/national-tax-general-rules-act/art-51 · https://japanlaw.org/l/337AC0000000066/art-51

## Cited by

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

- 国税通則法 第五十条第一項第二号（担保の種類） — https://japanlaw.org/ja/national-tax-general-rules-act/art-50/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-50/par-1/item-2
- 所得税法 第百三十七条の二第十一項第二号（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予） — https://japanlaw.org/ja/income-tax-act/art-137-2/par-11/item-2 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-11/item-2
- 所得税法 第百三十七条の三第十三項第二号（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予） — https://japanlaw.org/ja/income-tax-act/art-137-3/par-13/item-2 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-13/item-2
- 租税特別措置法 第七十条の六の七第六項第一号（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-7/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-6/item-1
- 租税特別措置法 第七十条の七第十三項第二号（非上場株式等についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-13/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-13/item-2
- 租税特別措置法 第七十条の七の二第十四項第二号（非上場株式等についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14/item-2
- 租税特別措置法 第七十条の七の九第十項第二号（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-2

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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-20260918T180319-011, translated 2026-09-18
- This site's parser, version 211 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18