# 国税徴収法 / National Tax Collection Act — 第九十三条 (Article 93) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-93. 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: 第九十三条 (Article 93)（修理等の処分） — address `art-93` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-93 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-93 - 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. --- ### 第九十三条（修理等の処分） — Dispositions such as Repair caption: machine translation, not official art-93 · https://japanlaw.org/en/national-tax-collection-act/art-93 · https://japanlaw.org/l/334AC0000000147/art-93 **第一項** 税務署長は、差押財産等を換価する場合において、必要があると認めるときは、滞納者の同意を得て、その財産につき修理その他その価額を増加する処分をすることができる。 art-93/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-93/par-1 · https://japanlaw.org/l/334AC0000000147/art-93/par-1 When the district director realizes seized property, etc., if the director finds it necessary, the director may, with the consent of the delinquent taxpayer, carry out repairs or other dispositions to increase the value of that property. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税徴収法 第百三十六条第一項（滞納処分費の範囲） — https://japanlaw.org/en/national-tax-collection-act/art-136/par-1 · https://japanlaw.org/l/334AC0000000147/art-136/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-20261102T093952-012, 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