# 国税徴収法 / National Tax Collection Act — 第八十九条 (Article 89) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-89. 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: 第八十九条 (Article 89)（換価する財産の範囲等） — address `art-89` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-89 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-89 - 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. --- ### 第八十九条（換価する財産の範囲等） — Scope of Property to Be Realized, etc. caption: machine translation, not official art-89 · https://japanlaw.org/en/national-tax-collection-act/art-89 · https://japanlaw.org/l/334AC0000000147/art-89 **第一項** 差押財産（金銭、債権及び第五十七条（有価証券に係る債権の取立て）の規定により債権の取立てをする有価証券を除く。）又は次条第四項に規定する特定参加差押不動産（以下この節において「差押財産等」という。）は、この節の定めるところにより換価しなければならない。 art-89/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-89/par-1 · https://japanlaw.org/l/334AC0000000147/art-89/par-1 Seized property (excluding money, claims, and securities for which a claim is collected pursuant to the provisions of Article 57 (Collection of Claims Relating to Securities)) or specified real property under participatory seizure prescribed in paragraph (4) of the following Article (hereinafter referred to as "seized property, etc." in this Section) must be realized as provided for in this Section. machine translation, not official **第二項** 差し押さえた債権のうち、その全部又は一部の弁済期限が取立てをしようとする時から六月以内に到来しないもの及び取立てをすることが著しく困難であると認められるものは、この節の定めるところにより換価することができる。 art-89/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-89/par-2 · https://japanlaw.org/l/334AC0000000147/art-89/par-2 Among seized claims, those for which all or part of the due date for payment does not arrive within six months from the time when collection is to be attempted, and those found to be extremely difficult to collect, may be realized as provided for in this Section. machine translation, not official **第三項** 税務署長は、相互の利用上差押財産等を他の差押財産等（滞納者を異にするものを含む。）と一括して同一の買受人に買い受けさせることが相当であると認めるときは、これらの差押財産等を一括して公売に付し、又は随意契約により売却することができる。 art-89/par-3 · https://japanlaw.org/en/national-tax-collection-act/art-89/par-3 · https://japanlaw.org/l/334AC0000000147/art-89/par-3 When the district director finds it appropriate, in view of their mutual use, to have the same purchaser purchase seized property, etc. together with other seized property, etc. (including that of a different delinquent taxpayer), the district director may put such seized property, etc. up for public auction together, or sell them together by private contract. machine translation, not official --- ## Cites - art-89/par-1: 第五十七条 → 国税徴収法 第五十七条 (Article 57), art-57 — https://japanlaw.org/en/national-tax-collection-act/art-57 · https://japanlaw.org/l/334AC0000000147/art-57 - art-89/par-1: 次条第四項 → 国税徴収法 第八十九条の二第四項 (Article 89-2, paragraph (4)), art-89-2/par-4 — https://japanlaw.org/en/national-tax-collection-act/art-89-2/par-4 · https://japanlaw.org/l/334AC0000000147/art-89-2/par-4 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 国税徴収法 第百二十八条第二項（配当すべき金銭） — https://japanlaw.org/en/national-tax-collection-act/art-128/par-2 · https://japanlaw.org/l/334AC0000000147/art-128/par-2 - 国税徴収法 附則第四十条第一項（国税徴収法の一部改正に伴う経過措置） — https://japanlaw.org/en/national-tax-collection-act/suppl-4261-10/art-40/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-40/par-1 - 国税徴収法 附則第五十四条第一項（国税徴収法の一部改正に伴う経過措置） — https://japanlaw.org/en/national-tax-collection-act/suppl-4301-7/art-54/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4301-7/art-54/par-1 --- ## 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 220 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02