# 国税徴収法 / National Tax Collection Act — 第九十条 (Article 90) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-90. 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: 第九十条 (Article 90)（換価の制限） — address `art-90` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-90 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-90 - 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. --- ### 第九十条（換価の制限） — Restrictions on Realization caption: machine translation, not official art-90 · https://japanlaw.org/en/national-tax-collection-act/art-90 · https://japanlaw.org/l/334AC0000000147/art-90 **第一項** 果実は成熟した後、蚕は繭となつた後でなければ、換価をすることができない。 art-90/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-90/par-1 · https://japanlaw.org/l/334AC0000000147/art-90/par-1 Fruits may not be realized until after they have matured, nor silkworms until after they have become cocoons. machine translation, not official **第二項** 前項の規定は、生産工程中における仕掛品（栽培品その他これらに類するものを含む。）で、完成品となり、又は一定の生産過程に達するのでなければ、その価額が著しく低くて通常の取引に適しないものについて準用する。 art-90/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-90/par-2 · https://japanlaw.org/l/334AC0000000147/art-90/par-2 The provisions of the preceding paragraph apply mutatis mutandis to work in process in a production process (including cultivated products and other things similar to them) whose value is extremely low and which is unsuitable for ordinary transactions unless it becomes a finished product or reaches a certain stage of production. machine translation, not official **第三項** 第二次納税義務者が第三十二条第一項（第二次納税義務の通則）の告知、同条第二項の督促又はこれらに係る国税に関する滞納処分につき訴えを提起したときは、その訴訟の係属する間は、当該国税につき滞納処分による財産の換価をすることができない。保証人が国税通則法第五十二条第二項（担保の処分）の告知、同条第三項の督促若しくはこれらに係る国税に関する滞納処分につき訴えを提起したとき、又は第五十五条第二号（仮登記の権利者に対する差押えの通知）の通知（担保のための仮登記に係るものに限る。）に係る差押えにつき訴えの提起があつたときにおいても、また同様とする。 art-90/par-3 · https://japanlaw.org/en/national-tax-collection-act/art-90/par-3 · https://japanlaw.org/l/334AC0000000147/art-90/par-3 Where a secondary taxpayer has filed an action concerning the notice under Article 32, paragraph (1) (General Rules for Secondary Tax Liability), the demand under paragraph (2) of that Article, or a delinquent tax collection procedure relating to the national tax concerned, the property may not be realized through a delinquent tax collection procedure for that national tax while the lawsuit is pending. The same applies where a guarantor has filed an action concerning the notice under Article 52, paragraph (2) of the Act on General Rules for National Taxes (Disposition of the Collateral and Enforcement of Guarantee), the demand under paragraph (3) of that Article, or a delinquent tax collection procedure relating to the national tax concerned, or where an action has been filed concerning a seizure relating to the notice under Article 55, item (ii) of this Act (Notice of Seizure to Right Holders of Provisional Registration) (limited to one relating to a provisional registration for security). machine translation, not official --- ## Cites - art-90/par-2: 前項 → 国税徴収法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-90/par-1 · https://japanlaw.org/l/334AC0000000147/art-90/par-1 - art-90/par-3: 第三十二条第一項 → 国税徴収法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-32/par-1 · https://japanlaw.org/l/334AC0000000147/art-32/par-1 - art-90/par-3: 同条第二項 → 国税徴収法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-32/par-2 · https://japanlaw.org/l/334AC0000000147/art-32/par-2 - art-90/par-3: 国税通則法第五十二条第二項 → 国税通則法 第五十二条第二項 (Article 52, paragraph (2)), art-52/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-52/par-2 · https://japanlaw.org/l/337AC0000000066/art-52/par-2 - art-90/par-3: 同条第三項 → 国税通則法 第五十二条第三項 (Article 52, paragraph (3)), art-52/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-52/par-3 · https://japanlaw.org/l/337AC0000000066/art-52/par-3 - art-90/par-3: 第五十五条第二号 → 国税徴収法 第五十五条第一項第二号 (Article 55, paragraph (1), item (ii)), art-55/par-1/item-2 — https://japanlaw.org/en/national-tax-collection-act/art-55/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-55/par-1/item-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税徴収法 第二十四条第三項（譲渡担保権者の物的納税責任） — https://japanlaw.org/en/national-tax-collection-act/art-24/par-3 · https://japanlaw.org/l/334AC0000000147/art-24/par-3 - 国税徴収法 第九十条第二項（換価の制限） — https://japanlaw.org/en/national-tax-collection-act/art-90/par-2 · https://japanlaw.org/l/334AC0000000147/art-90/par-2 --- ## 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-20261102T093952-012, translated 2026-11-02 - This site's parser, version 222 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02