# 国税徴収法 / National Tax Collection Act — 第百七十三条 (Article 173) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-173. 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: 第百七十三条 (Article 173)（不動産の売却決定等の取消の制限） — address `art-173` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-173 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-173 - 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. --- ### 第百七十三条（不動産の売却決定等の取消の制限） — Restrictions on Revocation of Decisions to Sell Real Property, etc. caption: machine translation, not official art-173 · https://japanlaw.org/ja/national-tax-collection-act/art-173 · https://japanlaw.org/l/334AC0000000147/art-173 **第一項** 第百七十一条第一項第三号（公売等に関する不服申立ての期限の特例）に掲げる処分に欠陥があることを理由として滞納処分に関する不服申立てがあつた場合において、その処分は違法ではあるが、次に掲げる場合に該当するときは、税務署長、国税局長若しくは税関長又は国税不服審判所長は、その不服申立てを棄却することができる。 art-173/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-173/par-1 · https://japanlaw.org/l/334AC0000000147/art-173/par-1 Where an appeal concerning a delinquent tax collection procedure is made on the ground that there is a defect in a disposition listed in Article 171, paragraph (1), item (iii) (Special Provisions on Time Limits for Appeals Concerning Public Auctions, etc.), if the disposition is unlawful but the case falls under any of the following, the district director, the regional commissioner, the director-general of a customs house, or the President of the National Tax Tribunal may dismiss the appeal: machine translation, not official **一** その不服申立てに係る処分に続いて行われるべき処分（以下この号において「後行処分」という。）が既に行われている場合において、その不服申立てに係る処分の違法が軽微なものであり、その後行処分に影響を及ぼさせることが適当でないと認められるとき。 art-173/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/art-173/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-173/par-1/item-1 where a disposition to be carried out following the disposition concerned in the appeal (hereinafter in this item referred to as a "subsequent disposition") has already been carried out, the unlawfulness of the disposition concerned in the appeal is minor, and it is found inappropriate to let it affect the subsequent disposition; or machine translation, not official **二** 換価した財産が公共の用に供されている場合その他その不服申立てに係る処分を取り消すことにより公の利益に著しい障害を生ずる場合で、その不服申立てをした者の受ける損害の程度、その損害の賠償の程度及び方法その他一切の事情を考慮してもなおその処分を取り消すことが公共の福祉に適合しないと認められるとき。 art-173/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/art-173/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-173/par-1/item-2 where the property realized is being used for public purposes or in any other case in which revoking the disposition concerned in the appeal would cause a serious obstruction to the public interest, and it is found that revoking the disposition would still not be compatible with the public welfare even after taking into consideration the degree of damage suffered by the person who made the appeal, the degree and method of compensation for that damage, and all other circumstances. machine translation, not official **第二項** 前項の規定による不服申立てについての棄却の決定又は裁決には、処分が違法であること及び不服申立てを棄却する理由を明示しなければならない。 art-173/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-173/par-2 · https://japanlaw.org/l/334AC0000000147/art-173/par-2 A decision or ruling dismissing an appeal under the provisions of the preceding paragraph must clearly state that the disposition is unlawful and the reasons for dismissing the appeal. machine translation, not official **第三項** 第一項の規定は、国に対する損害賠償の請求を妨げない。 art-173/par-3 · https://japanlaw.org/ja/national-tax-collection-act/art-173/par-3 · https://japanlaw.org/l/334AC0000000147/art-173/par-3 The provisions of paragraph (1) do not preclude a claim for damages against the State. machine translation, not official --- ## Cites - art-173/par-1: 第百七十一条第一項第三号 → 国税徴収法 第百七十一条第一項第三号 (Article 171, paragraph (1), item (iii)), art-171/par-1/item-3 — https://japanlaw.org/ja/national-tax-collection-act/art-171/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-171/par-1/item-3 - art-173/par-1/item-1: この号 → 国税徴収法 第百七十三条第一項第一号 (Article 173, paragraph (1), item (i)), art-173/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/art-173/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-173/par-1/item-1 - art-173/par-2: 前項 → 国税徴収法 第百七十三条第一項 (Article 173, paragraph (1)), art-173/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-173/par-1 · https://japanlaw.org/l/334AC0000000147/art-173/par-1 - art-173/par-3: 第一項 → 国税徴収法 第百七十三条第一項 (Article 173, paragraph (1)), art-173/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-173/par-1 · https://japanlaw.org/l/334AC0000000147/art-173/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 国税徴収法 第百七十三条第一項第一号（不動産の売却決定等の取消の制限） — https://japanlaw.org/ja/national-tax-collection-act/art-173/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-173/par-1/item-1 - 国税徴収法 第百七十三条第二項（不動産の売却決定等の取消の制限） — https://japanlaw.org/ja/national-tax-collection-act/art-173/par-2 · https://japanlaw.org/l/334AC0000000147/art-173/par-2 - 国税徴収法 第百七十三条第三項（不動産の売却決定等の取消の制限） — https://japanlaw.org/ja/national-tax-collection-act/art-173/par-3 · https://japanlaw.org/l/334AC0000000147/art-173/par-3 - 国税徴収法 第百八十四条第一項（国税局長が徴収する場合の読替規定） — https://japanlaw.org/ja/national-tax-collection-act/art-184/par-1 · https://japanlaw.org/l/334AC0000000147/art-184/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-20261102T095109-006, translated 2026-11-02 - This site's parser, version 220 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02