# 国税徴収法 / National Tax Collection Act — 第八十九条の二 (Article 89-2) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-89-2. 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: 第八十九条の二 (Article 89-2)（参加差押えをした税務署長による換価） — address `art-89-2` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-89-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-89-2 - 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. --- ### 第八十九条の二（参加差押えをした税務署長による換価） — Realization by the District Director Who Made a Participatory Seizure caption: machine translation, not official art-89-2 · https://japanlaw.org/ja/national-tax-collection-act/art-89-2 · https://japanlaw.org/l/334AC0000000147/art-89-2 **第一項** 参加差押えをした税務署長は、その参加差押えに係る不動産（以下「参加差押不動産」という。）が第八十七条第三項（参加差押えの効力）の規定による催告をしてもなお換価に付されないときは、同項の滞納処分をした行政機関等の同意を得て、参加差押不動産につき換価の執行をする旨の決定（以下「換価執行決定」という。）をすることができる。ただし、参加差押不動産につき強制執行若しくは担保権の実行としての競売が開始されているとき、又は国税に関する法律の規定で換価をすることができないこととするものの適用があるときは、この限りでない。 art-89-2/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-89-2/par-1 · https://japanlaw.org/l/334AC0000000147/art-89-2/par-1 Where the real property relating to a participatory seizure (hereinafter referred to as "real property under participatory seizure") is still not put up for realization even after the peremptory notice under the provisions of Article 87, paragraph (3) (Effect of Participatory Seizure) has been issued, the district director who made the participatory seizure may, with the consent of the administrative agency, etc. that carried out the delinquent tax collection procedure referred to in that paragraph, make a decision to carry out realization of the real property under participatory seizure (hereinafter referred to as a "realization execution decision"); provided, however, that this does not apply where compulsory execution or an auction as an exercise of a security interest has commenced for the real property under participatory seizure, or where a provision of an Act relating to national taxes under which realization cannot be made is applicable. machine translation, not official **第二項** 前項の滞納処分をした行政機関等は、同項の参加差押えをした税務署長による換価の執行に係る同意の求めがあつた場合において、その換価の執行を相当と認めるときは、これに同意するものとする。ただし、同項の滞納処分による差押えに係る不動産につき既に他の参加差押えをした行政機関等による換価の執行に係る同意をしているときは、この限りでない。 art-89-2/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-89-2/par-2 · https://japanlaw.org/l/334AC0000000147/art-89-2/par-2 Where the administrative agency, etc. that carried out the delinquent tax collection procedure referred to in the preceding paragraph has received a request for consent to the carrying out of realization by the district director who made the participatory seizure referred to in that paragraph, and finds the carrying out of that realization appropriate, it is to give its consent; provided, however, that this does not apply where it has already given consent to the carrying out of realization by another administrative agency, etc. that made a participatory seizure with respect to the real property seized through the delinquent tax collection procedure referred to in that paragraph. machine translation, not official **第三項** 換価執行決定は、第一項の参加差押えをした税務署長による換価の執行に係る同意をした行政機関等（以下「換価同意行政機関等」という。）に告知することによつてその効力を生ずる。 art-89-2/par-3 · https://japanlaw.org/ja/national-tax-collection-act/art-89-2/par-3 · https://japanlaw.org/l/334AC0000000147/art-89-2/par-3 A realization execution decision takes effect upon notification to the administrative agency, etc. that consented to the carrying out of realization by the district director who made the participatory seizure referred to in paragraph (1) (hereinafter referred to as the "administrative agency, etc. consenting to realization"). machine translation, not official **第四項** 換価執行決定をした税務署長（次条において「換価執行税務署長」という。）は、速やかに、その旨を滞納者及び参加差押不動産（換価執行決定をしたものに限る。以下「特定参加差押不動産」という。）につき交付要求をした者に通知しなければならない。 art-89-2/par-4 · https://japanlaw.org/ja/national-tax-collection-act/art-89-2/par-4 · https://japanlaw.org/l/334AC0000000147/art-89-2/par-4 The district director who made a realization execution decision (referred to as the "district director executing realization" in the following Article) must promptly notify the delinquent taxpayer and the person who made a request for share distribution for the real property under participatory seizure (limited to that for which a realization execution decision has been made; hereinafter referred to as "specified real property under participatory seizure") to that effect. machine translation, not official --- ## Cites - art-89-2/par-1: 第八十七条第三項 → 国税徴収法 第八十七条第三項 (Article 87, paragraph (3)), art-87/par-3 — https://japanlaw.org/ja/national-tax-collection-act/art-87/par-3 · https://japanlaw.org/l/334AC0000000147/art-87/par-3 - art-89-2/par-2: 前項 → 国税徴収法 第八十九条の二第一項 (Article 89-2, paragraph (1)), art-89-2/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-89-2/par-1 · https://japanlaw.org/l/334AC0000000147/art-89-2/par-1 - art-89-2/par-3: 第一項 → 国税徴収法 第八十九条の二第一項 (Article 89-2, paragraph (1)), art-89-2/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-89-2/par-1 · https://japanlaw.org/l/334AC0000000147/art-89-2/par-1 - art-89-2/par-4: 次条 → 国税徴収法 第八十九条の三 (Article 89-3), art-89-3 — https://japanlaw.org/ja/national-tax-collection-act/art-89-3 · https://japanlaw.org/l/334AC0000000147/art-89-3 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 国税徴収法 第八十九条第一項（換価する財産の範囲等） — https://japanlaw.org/ja/national-tax-collection-act/art-89/par-1 · https://japanlaw.org/l/334AC0000000147/art-89/par-1 - 国税徴収法 第八十九条の二第二項（参加差押えをした税務署長による換価） — https://japanlaw.org/ja/national-tax-collection-act/art-89-2/par-2 · https://japanlaw.org/l/334AC0000000147/art-89-2/par-2 - 国税徴収法 第八十九条の二第三項（参加差押えをした税務署長による換価） — https://japanlaw.org/ja/national-tax-collection-act/art-89-2/par-3 · https://japanlaw.org/l/334AC0000000147/art-89-2/par-3 - 国税徴収法 附則第五十四条第一項（国税徴収法の一部改正に伴う経過措置） — https://japanlaw.org/ja/national-tax-collection-act/suppl-4301-7/art-54/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4301-7/art-54/par-1 - 国税通則法 第百五条第一項（不服申立てと国税の徴収との関係） — https://japanlaw.org/ja/national-tax-general-rules-act/art-105/par-1 · https://japanlaw.org/l/337AC0000000066/art-105/par-1 - 地方税法 第十九条の七第一項（審査請求と地方団体の徴収金の賦課徴収との関係） — https://japanlaw.org/ja/local-tax-act/art-19-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-19-7/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-20261102T093952-011, translated 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 220 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02