# 国税徴収法 / National Tax Collection Act — 第八十九条の三 (Article 89-3)

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- 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: 第八十九条の三 (Article 89-3)（換価執行決定の取消し） — address `art-89-3`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-89-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-89-3
- 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.

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### 第八十九条の三（換価執行決定の取消し） — Revocation of Realization Execution Decision
<sup>caption: machine translation, not official</sup>
<sup>art-89-3 · https://japanlaw.org/ja/national-tax-collection-act/art-89-3 · https://japanlaw.org/l/334AC0000000147/art-89-3</sup>

    **第一項**  換価執行税務署長は、次の各号のいずれかに該当するときは、換価執行決定を取り消さなければならない。
    <sup>art-89-3/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-89-3/par-1 · https://japanlaw.org/l/334AC0000000147/art-89-3/par-1</sup>
    The district director executing realization must revoke the realization execution decision in any of the following cases:
    <sup>machine translation, not official</sup>

      **一**  換価執行決定に係る参加差押え（以下「特定参加差押え」という。）を解除したとき。
      <sup>art-89-3/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/art-89-3/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-89-3/par-1/item-1</sup>
      When the participatory seizure relating to the realization execution decision (hereinafter referred to as "specified participatory seizure") has been released;
      <sup>machine translation, not official</sup>

      **二**  換価同意行政機関等の滞納処分による差押え（政令で定めるものを除く。次条において「特定差押え」という。）が解除されたとき。
      <sup>art-89-3/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/art-89-3/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-89-3/par-1/item-2</sup>
      When the seizure through a delinquent tax collection procedure by the administrative agency, etc. consenting to realization (excluding those specified by Cabinet Order; referred to as "specified seizure" in the following Article) has been released;
      <sup>machine translation, not official</sup>

      **三**  特定参加差押不動産の価額が特定参加差押えに係る滞納処分費及び特定参加差押えに係る国税に先立つ他の国税、地方税その他の債権の合計額を超える見込みがなくなつたとき。
      <sup>art-89-3/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/art-89-3/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-89-3/par-1/item-3</sup>
      When the value of the specified real property under participatory seizure is no longer expected to exceed the total amount of the expenses for the delinquent tax collection procedure relating to the specified participatory seizure and the other national taxes, local taxes, and other claims that take priority over the national tax relating to the specified participatory seizure; or
      <sup>machine translation, not official</sup>

      **四**  前三号に準ずるものとして政令で定めるとき。
      <sup>art-89-3/par-1/item-4 · https://japanlaw.org/ja/national-tax-collection-act/art-89-3/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/art-89-3/par-1/item-4</sup>
      In cases specified by Cabinet Order as being equivalent to the preceding three items.
      <sup>machine translation, not official</sup>

    **第二項**  換価執行税務署長は、次の各号のいずれかに該当するときは、換価執行決定を取り消すことができる。
    <sup>art-89-3/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-89-3/par-2 · https://japanlaw.org/l/334AC0000000147/art-89-3/par-2</sup>
    The district director executing realization may revoke the realization execution decision in any of the following cases:
    <sup>machine translation, not official</sup>

      **一**  特定参加差押えに係る国税の一部の納付、充当、更正の一部の取消し、特定参加差押不動産の価額の増加その他の理由により、その価額が特定参加差押えに係る国税及びこれに先立つ他の国税、地方税その他の債権の合計額を著しく超過すると認められるに至つたとき。
      <sup>art-89-3/par-2/item-1 · https://japanlaw.org/ja/national-tax-collection-act/art-89-3/par-2/item-1 · https://japanlaw.org/l/334AC0000000147/art-89-3/par-2/item-1</sup>
      When, due to partial payment of the national tax relating to the specified participatory seizure, appropriation, partial cancellation of a correction, an increase in the value of the specified real property under participatory seizure, or any other reason, its value is found to significantly exceed the total amount of the national tax relating to the specified participatory seizure and the other national taxes, local taxes, and other claims that take priority over it;
      <sup>machine translation, not official</sup>

      **二**  滞納者が他に差し押さえることができる適当な財産を提供した場合において、その財産を差し押さえたとき。
      <sup>art-89-3/par-2/item-2 · https://japanlaw.org/ja/national-tax-collection-act/art-89-3/par-2/item-2 · https://japanlaw.org/l/334AC0000000147/art-89-3/par-2/item-2</sup>
      When the delinquent taxpayer has offered other appropriate property that can be seized, and that property has been seized;
      <sup>machine translation, not official</sup>

      **三**  特定参加差押不動産について、三回公売に付しても入札等がなかつた場合において、その特定参加差押不動産の形状、用途、法令による利用の規制その他の事情を考慮して、更に公売に付しても買受人がないと認められ、かつ、随意契約による売却の見込みがないと認められるとき。
      <sup>art-89-3/par-2/item-3 · https://japanlaw.org/ja/national-tax-collection-act/art-89-3/par-2/item-3 · https://japanlaw.org/l/334AC0000000147/art-89-3/par-2/item-3</sup>
      When, in the case where there has been no bid, etc. even after the specified real property under participatory seizure has been put up for public auction three times, it is found that there would be no purchaser even if it were put up for public auction again, and also that there is no prospect of sale by private contract, taking into consideration the shape and use of the specified real property under participatory seizure, restrictions on its use under laws and regulations, and other circumstances; or
      <sup>machine translation, not official</sup>

      **四**  前三号に準ずるものとして政令で定めるとき。
      <sup>art-89-3/par-2/item-4 · https://japanlaw.org/ja/national-tax-collection-act/art-89-3/par-2/item-4 · https://japanlaw.org/l/334AC0000000147/art-89-3/par-2/item-4</sup>
      In cases specified by Cabinet Order as being equivalent to the preceding three items.
      <sup>machine translation, not official</sup>

    **第三項**  前二項の規定により換価執行決定を取り消した税務署長は、速やかに、その旨を滞納者、換価同意行政機関等及び特定参加差押不動産につき交付要求をした者（第一項（第二号に係る部分に限る。）の規定による換価執行決定の取消しにあつては、滞納者及び特定参加差押不動産につき交付要求をした者）に通知しなければならない。
    <sup>art-89-3/par-3 · https://japanlaw.org/ja/national-tax-collection-act/art-89-3/par-3 · https://japanlaw.org/l/334AC0000000147/art-89-3/par-3</sup>
    The district director who has revoked a realization execution decision pursuant to the provisions of the preceding two paragraphs must promptly notify the delinquent taxpayer, the administrative agency, etc. consenting to realization, and the person who made a request for share distribution for the specified real property under participatory seizure (in the case of a revocation of a realization execution decision under the provisions of paragraph (1) (limited to the part relating to item (ii)), the delinquent taxpayer and the person who made a request for share distribution for the specified real property under participatory seizure) to that effect.
    <sup>machine translation, not official</sup>

    **第四項**  特定参加差押不動産については、換価同意行政機関等が行う公売その他滞納処分による売却のための手続は、第一項又は第二項の規定により換価執行決定が取り消された後でなければ、することができない。
    <sup>art-89-3/par-4 · https://japanlaw.org/ja/national-tax-collection-act/art-89-3/par-4 · https://japanlaw.org/l/334AC0000000147/art-89-3/par-4</sup>
    With respect to specified real property under participatory seizure, procedures for sale through public auction or other delinquent tax collection procedures carried out by the administrative agency, etc. consenting to realization may not be carried out until after the realization execution decision has been revoked pursuant to the provisions of paragraph (1) or paragraph (2).
    <sup>machine translation, not official</sup>

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## Cites
- art-89-3/par-1/item-2: 次条 → 国税徴収法 第八十九条の四 (Article 89-4), art-89-4 — https://japanlaw.org/ja/national-tax-collection-act/art-89-4 · https://japanlaw.org/l/334AC0000000147/art-89-4
- art-89-3/par-1/item-4: 前三号 → 国税徴収法 第八十九条の三第一項第一号 (Article 89-3, paragraph (1), item (i)), art-89-3/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/art-89-3/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-89-3/par-1/item-1
- art-89-3/par-1/item-4: 前三号 → 国税徴収法 第八十九条の三第一項第二号 (Article 89-3, paragraph (1), item (ii)), art-89-3/par-1/item-2 — https://japanlaw.org/ja/national-tax-collection-act/art-89-3/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-89-3/par-1/item-2
- art-89-3/par-1/item-4: 前三号 → 国税徴収法 第八十九条の三第一項第三号 (Article 89-3, paragraph (1), item (iii)), art-89-3/par-1/item-3 — https://japanlaw.org/ja/national-tax-collection-act/art-89-3/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-89-3/par-1/item-3
- art-89-3/par-2/item-4: 前三号 → 国税徴収法 第八十九条の三第二項第一号 (Article 89-3, paragraph (2), item (i)), art-89-3/par-2/item-1 — https://japanlaw.org/ja/national-tax-collection-act/art-89-3/par-2/item-1 · https://japanlaw.org/l/334AC0000000147/art-89-3/par-2/item-1
- art-89-3/par-2/item-4: 前三号 → 国税徴収法 第八十九条の三第二項第二号 (Article 89-3, paragraph (2), item (ii)), art-89-3/par-2/item-2 — https://japanlaw.org/ja/national-tax-collection-act/art-89-3/par-2/item-2 · https://japanlaw.org/l/334AC0000000147/art-89-3/par-2/item-2
- art-89-3/par-2/item-4: 前三号 → 国税徴収法 第八十九条の三第二項第三号 (Article 89-3, paragraph (2), item (iii)), art-89-3/par-2/item-3 — https://japanlaw.org/ja/national-tax-collection-act/art-89-3/par-2/item-3 · https://japanlaw.org/l/334AC0000000147/art-89-3/par-2/item-3
- art-89-3/par-3: 前二項 → 国税徴収法 第八十九条の三第一項 (Article 89-3, paragraph (1)), art-89-3/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-89-3/par-1 · https://japanlaw.org/l/334AC0000000147/art-89-3/par-1
- art-89-3/par-3: 前二項 → 国税徴収法 第八十九条の三第二項 (Article 89-3, paragraph (2)), art-89-3/par-2 — https://japanlaw.org/ja/national-tax-collection-act/art-89-3/par-2 · https://japanlaw.org/l/334AC0000000147/art-89-3/par-2
- art-89-3/par-3: 第二号 → 国税徴収法 第八十九条の三第一項第二号 (Article 89-3, paragraph (1), item (ii)), art-89-3/par-1/item-2 — https://japanlaw.org/ja/national-tax-collection-act/art-89-3/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-89-3/par-1/item-2
- art-89-3/par-4: 第一項 → 国税徴収法 第八十九条の三第一項 (Article 89-3, paragraph (1)), art-89-3/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-89-3/par-1 · https://japanlaw.org/l/334AC0000000147/art-89-3/par-1
- art-89-3/par-4: 第二項 → 国税徴収法 第八十九条の三第二項 (Article 89-3, paragraph (2)), art-89-3/par-2 — https://japanlaw.org/ja/national-tax-collection-act/art-89-3/par-2 · https://japanlaw.org/l/334AC0000000147/art-89-3/par-2

## Cited by

7 provisions cite this one. No official source publishes this direction.

- 国税徴収法 第八十九条の二第四項（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-4 · https://japanlaw.org/l/334AC0000000147/art-89-2/par-4
- 国税徴収法 第八十九条の三第一項第四号（換価執行決定の取消し） — https://japanlaw.org/ja/national-tax-collection-act/art-89-3/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/art-89-3/par-1/item-4
- 国税徴収法 第八十九条の三第二項第四号（換価執行決定の取消し） — https://japanlaw.org/ja/national-tax-collection-act/art-89-3/par-2/item-4 · https://japanlaw.org/l/334AC0000000147/art-89-3/par-2/item-4
- 国税徴収法 第八十九条の三第三項（換価執行決定の取消し） — https://japanlaw.org/ja/national-tax-collection-act/art-89-3/par-3 · https://japanlaw.org/l/334AC0000000147/art-89-3/par-3
- 国税徴収法 第八十九条の三第四項（換価執行決定の取消し） — https://japanlaw.org/ja/national-tax-collection-act/art-89-3/par-4 · https://japanlaw.org/l/334AC0000000147/art-89-3/par-4
- 国税徴収法 第八十九条の四第一項（換価執行決定の取消しをした税務署長による換価の続行） — https://japanlaw.org/ja/national-tax-collection-act/art-89-4/par-1 · https://japanlaw.org/l/334AC0000000147/art-89-4/par-1
- 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

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## 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 220 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02