Supplementary Provisions, Article 54Transitional Measures Accompanying Partial Amendment of the National Tax Collection Act
第五十四条（国税徴収法の一部改正に伴う経過措置）
The provisions of Article 89 (limited to the part pertaining to the specified real property under participatory seizure prescribed in paragraph (1) of that Article) and Articles 89-2 through 89-4 of the National Tax Collection Act as amended by the provisions of Article 12 apply to realization carried out pursuant to the realization execution decision prescribed in Article 89-2, paragraph (1) of the National Tax Collection Act on or after January 1, 2019.
第十二条の規定による改正後の国税徴収法第八十九条（同条第一項に規定する特定参加差押不動産に係る部分に限る。）及び第八十九条の二から第八十九条の四までの規定は、平成三十一年一月一日以後の同法第八十九条の二第一項に規定する換価執行決定により行う換価について適用する。
realization execution decisionmachine translation
「換価執行決定」
A decision by the district director of the tax office (税務署長) who made a participatory seizure (参加差押え) of real property to carry out its realization (換価), with the consent of the administrative agency, etc. (行政機関等) that seized it, where that agency has not put it up for realization despite a demand under Article 87, paragraph 3.
Short name set inArticle 89-2, paragraph (1)
specified real property under participatory seizuremachine translation
「特定参加差押不動産」
Real property under participatory seizure (参加差押不動産) on which a realization execution decision (換価執行決定) has been made.
Short name set inArticle 89-2, paragraph (4)