# 国税徴収法 / National Tax Collection Act — 第九十二条 (Article 92)

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- 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: 第九十二条 (Article 92)（買受人の制限） — address `art-92`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-92
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-92
- 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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### 第九十二条（買受人の制限） — Restrictions on Purchasers
<sup>caption: machine translation, not official</sup>
<sup>art-92 · https://japanlaw.org/en/national-tax-collection-act/art-92 · https://japanlaw.org/l/334AC0000000147/art-92</sup>

    **第一項**  滞納者は、換価の目的となつた自己の財産（第二十四条第三項（譲渡担保財産に対する執行）の規定の適用を受ける譲渡担保財産を除く。）を、直接であると間接であるとを問わず、買い受けることができない。国税庁、国税局、税務署又は税関に所属する職員で国税に関する事務に従事する職員は、換価の目的となつた財産について、また同様とする。
    <sup>art-92/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-92/par-1 · https://japanlaw.org/l/334AC0000000147/art-92/par-1</sup>
    A delinquent taxpayer may not purchase, whether directly or indirectly, their own property that is the object of realization (excluding property transferred as security to which the provisions of Article 24, paragraph (3) (Execution against Property Transferred as Security) apply). The same applies to officials belonging to the National Tax Agency, a Regional Taxation Bureau, a tax office, or a customs office who are engaged in affairs relating to national taxes, with respect to property that is the object of realization.
    <sup>machine translation, not official</sup>

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## Cites
- art-92/par-1: 第二十四条第三項 → 国税徴収法 第二十四条第三項 (Article 24, paragraph (3)), art-24/par-3 — https://japanlaw.org/en/national-tax-collection-act/art-24/par-3 · https://japanlaw.org/l/334AC0000000147/art-24/par-3

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## 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