# 国税徴収法 / National Tax Collection Act — 第五十三条 (Supplementary Provisions, Article 53) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-53. 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: 第五十三条 (Supplementary Provisions, Article 53)（国税徴収法の一部改正に伴う経過措置） — address `suppl-5021-8/art-53` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-53 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-53 - 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. --- ### 第五十三条（国税徴収法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the National Tax Collection Act caption: machine translation, not official suppl-5021-8/art-53 · https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-53 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-53 **第一項** 第十四条の規定による改正後の国税徴収法（以下この条において「新国税徴収法」という。）第九十九条の二（新国税徴収法第百九条第四項において準用する場合を含む。）、第百六条の二（同項において準用する場合を含む。）、第百七条第一項、第百八条第五項並びに第百十三条第一項及び第二項（第一号に係る部分に限る。）の規定は、令和三年一月一日以後に国税徴収法第九十五条の規定により行う公告に係る公売又は同日以後に新国税徴収法第百九条第二項において準用する国税徴収法第九十八条第一項の規定により行う見積価額の決定に係る随意契約による売却について適用し、同日前に同法第九十五条の規定により行った公告に係る公売又は同日前に第十四条の規定による改正前の国税徴収法第百九条第二項において準用する国税徴収法第九十八条第一項の規定により行った見積価額の決定に係る随意契約による売却については、なお従前の例による。 suppl-5021-8/art-53/par-1 · 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 The provisions of Article 99-2 (including as applied mutatis mutandis pursuant to Article 109, paragraph (4) of the New National Tax Collection Act), Article 106-2 (including as applied mutatis mutandis pursuant to that paragraph), Article 107, paragraph (1), Article 108, paragraph (5), and Article 113, paragraphs (1) and (2) (limited to the part pertaining to item (i)) of the National Tax Collection Act as amended by the provisions of Article 14 (hereinafter in this Article referred to as the "New National Tax Collection Act") apply to public sales pertaining to public notices made pursuant to the provisions of Article 95 of the National Tax Collection Act on or after January 1, 2021, or to sales by private contract pertaining to the determination of the estimated value made on or after that date pursuant to the provisions of Article 98, paragraph (1) of the National Tax Collection Act as applied mutatis mutandis pursuant to Article 109, paragraph (2) of the New National Tax Collection Act, and the provisions then in force continue to govern public sales pertaining to public notices made pursuant to the provisions of Article 95 of the National Tax Collection Act before that date, or sales by private contract pertaining to the determination of the estimated value made before that date pursuant to the provisions of Article 98, paragraph (1) of the National Tax Collection Act as applied mutatis mutandis pursuant to Article 109, paragraph (2) of the National Tax Collection Act prior to the amendment by the provisions of Article 14. machine translation, not official --- ## Cites - suppl-5021-8/art-53/par-1: この条 → 国税徴収法 附則第五十三条 (Supplementary Provisions, Article 53), suppl-5021-8/art-53 — https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-53 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-53 - suppl-5021-8/art-53/par-1: 第九十九条の二 → 国税徴収法 第九十九条の二 (Article 99-2), art-99-2 — https://japanlaw.org/en/national-tax-collection-act/art-99-2 · https://japanlaw.org/l/334AC0000000147/art-99-2 - suppl-5021-8/art-53/par-1: 新国税徴収法第百九条第四項 → 国税徴収法 第百九条第四項 (Article 109, paragraph (4)), art-109/par-4 — https://japanlaw.org/en/national-tax-collection-act/art-109/par-4 · https://japanlaw.org/l/334AC0000000147/art-109/par-4 - suppl-5021-8/art-53/par-1: 第百六条の二 → 国税徴収法 第百六条の二 (Article 106-2), art-106-2 — https://japanlaw.org/en/national-tax-collection-act/art-106-2 · https://japanlaw.org/l/334AC0000000147/art-106-2 - suppl-5021-8/art-53/par-1: 第百七条第一項 → 国税徴収法 第百七条第一項 (Article 107, paragraph (1)), art-107/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-107/par-1 · https://japanlaw.org/l/334AC0000000147/art-107/par-1 - suppl-5021-8/art-53/par-1: 第百八条第五項 → 国税徴収法 第百八条第五項 (Article 108, paragraph (5)), art-108/par-5 — https://japanlaw.org/en/national-tax-collection-act/art-108/par-5 · https://japanlaw.org/l/334AC0000000147/art-108/par-5 - suppl-5021-8/art-53/par-1: 第百十三条第一項 → 国税徴収法 第百十三条第一項 (Article 113, paragraph (1)), art-113/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-113/par-1 · https://japanlaw.org/l/334AC0000000147/art-113/par-1 - suppl-5021-8/art-53/par-1: 第二項 → 国税徴収法 第百十三条第二項 (Article 113, paragraph (2)), art-113/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-113/par-2 · https://japanlaw.org/l/334AC0000000147/art-113/par-2 - suppl-5021-8/art-53/par-1: 第一号 → 国税徴収法 第百十三条第二項第一号 (Article 113, paragraph (2), item (i)), art-113/par-2/item-1 — https://japanlaw.org/en/national-tax-collection-act/art-113/par-2/item-1 · https://japanlaw.org/l/334AC0000000147/art-113/par-2/item-1 - suppl-5021-8/art-53/par-1: 国税徴収法第九十五条 → 国税徴収法 第九十五条 (Article 95), art-95 — https://japanlaw.org/en/national-tax-collection-act/art-95 · https://japanlaw.org/l/334AC0000000147/art-95 - suppl-5021-8/art-53/par-1: 新国税徴収法第百九条第二項 → 国税徴収法 第百九条第二項 (Article 109, paragraph (2)), art-109/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-109/par-2 · https://japanlaw.org/l/334AC0000000147/art-109/par-2 - suppl-5021-8/art-53/par-1: 国税徴収法第九十八条第一項 → 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 2 provisions cite this one. No official source publishes this direction. - 国税徴収法 附則第一条第一項第二号ロ（施行期日） — https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-1/par-1/item-2/sub-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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-tax-collection-act-20261102T031546-035, translated 2026-11-02 - claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-009, 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