# 国税徴収法 / National Tax Collection Act — 第九十九条 (Article 99)
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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: 第九十九条 (Article 99)（見積価額の公告等） — address `art-99`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-99
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-99
- 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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### 第九十九条（見積価額の公告等） — Public Notice of the Estimated Value, Etc.
caption: machine translation, not official
art-99 · https://japanlaw.org/ja/national-tax-collection-act/art-99 · https://japanlaw.org/l/334AC0000000147/art-99
**第一項** 税務署長は、公売財産のうち次の各号に掲げる財産を公売に付するときは、当該各号に掲げる日までに見積価額を公告しなければならない。
art-99/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-99/par-1 · https://japanlaw.org/l/334AC0000000147/art-99/par-1
When the district director puts property listed in the following items among public auction property up for public auction, the district director must give public notice of the estimated value by the day set out in the respective item.
machine translation, not official
**一** 不動産、船舶及び航空機 公売の日から三日前の日
art-99/par-1/item-1 · https://japanlaw.org/ja/national-tax-collection-act/art-99/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-99/par-1/item-1
real property, ships, and aircraft: the day three days before the day of the public auction;
machine translation, not official
**二** せり売の方法又は第百五条第一項（複数落札入札制）に規定する方法により公売する財産（前号に掲げる財産を除く。） 公売の日の前日（当該財産につき第九十五条第一項ただし書（公売公告）に該当する事実があると認めるときは、公売の日）
art-99/par-1/item-2 · https://japanlaw.org/ja/national-tax-collection-act/art-99/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-99/par-1/item-2
Property to be sold at public auction by the method of auction by competitive bidding or by the method prescribed in Article 105, paragraph (1) (Multiple Successful Bid System) (excluding the property listed in the preceding item): the day before the day of the public auction (if the district director finds that a fact falling under the proviso to Article 95, paragraph (1) (Public Auction Notice) exists with regard to the property, the day of the public auction);
machine translation, not official
**三** その他の財産で税務署長が公告を必要と認めるもの 公売の日の前日
art-99/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/art-99/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-99/par-1/item-3
Other property for which the district director finds a public notice to be necessary: the day before the day of the public auction.
machine translation, not official
**第二項** 税務署長は、見積価額を公告しない財産を公売するときは、その見積価額を記載した書面を封筒に入れ、封をして、公売をする場所に置かなければならない。
art-99/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-99/par-2 · https://japanlaw.org/l/334AC0000000147/art-99/par-2
When selling at public auction property whose estimated value is not publicly noticed, the district director must place a document stating the estimated value, put in an envelope and sealed, at the place where the public auction is held.
machine translation, not official
**第三項** 第九十五条第二項の規定は、第一項の公告について準用する。ただし、税務署長は、公売財産が動産であるときに限り、その財産に見積価額を記載した用紙をはりつけて、この公告に代えることができる。
art-99/par-3 · https://japanlaw.org/ja/national-tax-collection-act/art-99/par-3 · https://japanlaw.org/l/334AC0000000147/art-99/par-3
The provisions of Article 95, paragraph (2) apply mutatis mutandis to the public notice under paragraph (1). However, the district director may, only where the public auction property is movable property, substitute for this public notice the affixing to the property of a sheet stating the estimated value.
machine translation, not official
**第四項** 税務署長は、第一項の場合において、公売財産上に賃借権（不動産又は船舶に係るものに限る。）又は地上権があるときは、あわせてその存続期限、借賃又は地代その他これらの権利の内容を公告しなければならない。
art-99/par-4 · https://japanlaw.org/ja/national-tax-collection-act/art-99/par-4 · https://japanlaw.org/l/334AC0000000147/art-99/par-4
In the case referred to in paragraph (1), if there is, over the public auction property, a right of lease (limited to one relating to real property or a ship) or a superficies right, the district director must also give public notice of its term of duration, rent or land rent, and other particulars of these rights.
machine translation, not official
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## Cites
- art-99/par-1/item-2: 第百五条第一項 → 国税徴収法 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-105/par-1 · https://japanlaw.org/l/334AC0000000147/art-105/par-1
- art-99/par-1/item-2: 前号 → 国税徴収法 第九十九条第一項第一号 (Article 99, paragraph (1), item (i)), art-99/par-1/item-1 — https://japanlaw.org/ja/national-tax-collection-act/art-99/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-99/par-1/item-1
- art-99/par-1/item-2: 第九十五条第一項 → 国税徴収法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-95/par-1 · https://japanlaw.org/l/334AC0000000147/art-95/par-1
- art-99/par-3: 第九十五条第二項 → 国税徴収法 第九十五条第二項 (Article 95, paragraph (2)), art-95/par-2 — https://japanlaw.org/ja/national-tax-collection-act/art-95/par-2 · https://japanlaw.org/l/334AC0000000147/art-95/par-2
- art-99/par-3: 第一項 → 国税徴収法 第九十九条第一項 (Article 99, paragraph (1)), art-99/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-99/par-1 · https://japanlaw.org/l/334AC0000000147/art-99/par-1
- art-99/par-4: 第一項 → 国税徴収法 第九十九条第一項 (Article 99, paragraph (1)), art-99/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-99/par-1 · https://japanlaw.org/l/334AC0000000147/art-99/par-1
## Cited by
4 provisions cite this one. No official source publishes this direction.
- 国税徴収法 第九十九条第一項第二号（見積価額の公告等） — https://japanlaw.org/ja/national-tax-collection-act/art-99/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-99/par-1/item-2
- 国税徴収法 第九十九条第三項（見積価額の公告等） — https://japanlaw.org/ja/national-tax-collection-act/art-99/par-3 · https://japanlaw.org/l/334AC0000000147/art-99/par-3
- 国税徴収法 第九十九条第四項（見積価額の公告等） — https://japanlaw.org/ja/national-tax-collection-act/art-99/par-4 · https://japanlaw.org/l/334AC0000000147/art-99/par-4
- 国税徴収法 第百七条第四項（再公売） — https://japanlaw.org/ja/national-tax-collection-act/art-107/par-4 · https://japanlaw.org/l/334AC0000000147/art-107/par-4
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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-20261102T031546-015, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-013, translated 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-20261102T093952-013, 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