# 国税徴収法 / National Tax Collection Act — 第八十九条の四 (Article 89-4) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-89-4. 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: 第八十九条の四 (Article 89-4)（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） — address `art-89-4` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-89-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-89-4 - 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. --- ### 第八十九条の四（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） — Continuation of Realization by the District Director Who Revoked a Realization Execution Decision caption: machine translation, not official art-89-4 · https://japanlaw.org/ja/national-tax-collection-act/art-89-4 · https://japanlaw.org/l/334AC0000000147/art-89-4 **第一項** 特定差押えが解除された場合において、前条第一項（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係る参加差押えにつき第八十七条第一項（参加差押えの効力）の規定により差押えの効力が生ずるとき（次に掲げる場合を除く。）は、当該換価執行決定の取消しをした税務署長は、当該換価執行決定に基づき行つた換価手続を当該差押えによる換価手続とみなして、当該差押えに係る不動産（以下この条において「差押不動産」という。）につき換価を続行することができる。 art-89-4/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-89-4/par-1 · https://japanlaw.org/l/334AC0000000147/art-89-4/par-1 Where a specified seizure has been released, and the seizure takes effect pursuant to the provisions of Article 87, paragraph (1) (Effect of Participatory Seizure) for the participatory seizure relating to the revocation of the realization execution decision under the provisions of paragraph (1) of the preceding Article (limited to the part relating to item (ii)) (except in the following cases), the district director who revoked that realization execution decision may regard the realization procedure carried out on the basis of that realization execution decision as the realization procedure under that seizure, and continue the realization of the real property relating to that seizure (hereinafter referred to as "seized real property" in this Article). machine translation, not official **一** 差押不動産につき強制執行又は担保権の実行としての競売が開始されている場合 art-89-4/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/art-89-4/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-89-4/par-1/item-1 Where compulsory execution or an auction as an exercise of a security interest has commenced for the seized real property; machine translation, not official **二** 当該税務署長が行つた当該換価執行決定の取消しに係る参加差押えよりも先にされた交付要求がある場合 art-89-4/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/art-89-4/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-89-4/par-1/item-2 Where there is a request for share distribution made earlier than the participatory seizure relating to the revocation of that realization execution decision made by that district director; or machine translation, not official **三** 特定差押えが解除される前に特定参加差押不動産を換価したとすれば消滅する権利で、差押不動産の換価に伴い消滅しないものがある場合 art-89-4/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/art-89-4/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-89-4/par-1/item-3 Where there is a right that would be extinguished if the specified real property under participatory seizure had been realized before the specified seizure was released, and that is not extinguished upon realization of the seized real property. machine translation, not official --- ## Cites - art-89-4/par-1: 前条第一項 → 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-89-4/par-1: 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-89-4/par-1: 第八十七条第一項 → 国税徴収法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-87/par-1 · https://japanlaw.org/l/334AC0000000147/art-87/par-1 - art-89-4/par-1: この条 → 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 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 国税徴収法 第八十九条の三第一項第二号（換価執行決定の取消し） — https://japanlaw.org/ja/national-tax-collection-act/art-89-3/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-89-3/par-1/item-2 - 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 --- ## 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