# 国税徴収法 / National Tax Collection Act — 第九十八条 (Article 98) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-98. 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: 第九十八条 (Article 98)（見積価額の決定） — address `art-98` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-98 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-98 - 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. --- ### 第九十八条（見積価額の決定） — Determination of the Estimated Value caption: machine translation, not official art-98 · https://japanlaw.org/en/national-tax-collection-act/art-98 · https://japanlaw.org/l/334AC0000000147/art-98 **第一項** 税務署長は、近傍類似又は同種の財産の取引価格、公売財産から生ずべき収益、公売財産の原価その他の公売財産の価格形成上の事情を適切に勘案して、公売財産の見積価額を決定しなければならない。この場合において、税務署長は、差押財産等を公売するための見積価額の決定であることを考慮しなければならない。 art-98/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-98/par-1 · https://japanlaw.org/l/334AC0000000147/art-98/par-1 The district director must determine the estimated value of the public auction property by appropriately taking into account the transaction prices of similar property in the vicinity or of property of the same kind, the profits to be generated from the public auction property, the cost of the public auction property, and other circumstances affecting the formation of the price of the public auction property. In this case, the district director must take into consideration that the determination of the estimated value is for the public auction of seized property, etc. machine translation, not official **第二項** 税務署長は、前項の規定により見積価額を決定する場合において、必要と認めるときは、鑑定人にその評価を委託し、その評価額を参考とすることができる。 art-98/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-98/par-2 · https://japanlaw.org/l/334AC0000000147/art-98/par-2 When determining the estimated value pursuant to the preceding paragraph, the district director may, if the district director finds it necessary, entrust an appraiser with its valuation and refer to the appraised value. machine translation, not official --- ## Cites - art-98/par-2: 前項 → 国税徴収法 第九十八条第一項 (Article 98, paragraph (1)), art-98/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-98/par-1 · https://japanlaw.org/l/334AC0000000147/art-98/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 国税徴収法 第九十八条第二項（見積価額の決定） — https://japanlaw.org/en/national-tax-collection-act/art-98/par-2 · https://japanlaw.org/l/334AC0000000147/art-98/par-2 - 国税徴収法 第百九条第二項（随意契約による売却） — https://japanlaw.org/en/national-tax-collection-act/art-109/par-2 · https://japanlaw.org/l/334AC0000000147/art-109/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 附則第四十条第二項（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-2 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-40/par-2 - 国税徴収法 附則第五十三条第一項（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-5021-8/art-53/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-53/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-20261102T031546-015, 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