# 国税徴収法 / National Tax Collection Act — 第五十五条 (Supplementary Provisions, Article 55) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/suppl-4191-6/art-55. 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: 第五十五条 (Supplementary Provisions, Article 55)（公売保証金等に関する経過措置） — address `suppl-4191-6/art-55` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/suppl-4191-6/art-55 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-55 - 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. --- ### 第五十五条（公売保証金等に関する経過措置） — Transitional Measures Concerning Public Auction Deposits, etc. caption: machine translation, not official suppl-4191-6/art-55 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4191-6/art-55 · https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-55 **第一項** 第十条の規定による改正後の国税徴収法第百条、第百六条第一項、第百十五条第二項及び第百七十一条第三項の規定は、施行日以後に同法第九十五条の規定により行う公告に係る公売について適用し、施行日前に第十条の規定による改正前の国税徴収法第九十五条の規定により行った公告に係る公売については、なお従前の例による。 suppl-4191-6/art-55/par-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4191-6/art-55/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-55/par-1 The provisions of Article 100, Article 106, paragraph (1), Article 115, paragraph (2), and Article 171, paragraph (3) of the National Tax Collection Act as amended by the provisions of Article 10 apply to public auctions pertaining to a public notice given on or after the Effective Date pursuant to the provisions of Article 95 of the National Tax Collection Act, and the provisions then in force continue to govern public auctions pertaining to a public notice given before the Effective Date pursuant to the provisions of Article 95 of the National Tax Collection Act prior to its amendment by the provisions of Article 10. machine translation, not official --- ## Cites - suppl-4191-6/art-55/par-1: 国税徴収法第百条 → 国税徴収法 第百条 (Article 100), art-100 — https://japanlaw.org/ja/national-tax-collection-act/art-100 · https://japanlaw.org/l/334AC0000000147/art-100 - suppl-4191-6/art-55/par-1: 第百六条第一項 → 国税徴収法 第百六条第一項 (Article 106, paragraph (1)), art-106/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-106/par-1 · https://japanlaw.org/l/334AC0000000147/art-106/par-1 - suppl-4191-6/art-55/par-1: 第百十五条第二項 → 国税徴収法 第百十五条第二項 (Article 115, paragraph (2)), art-115/par-2 — https://japanlaw.org/ja/national-tax-collection-act/art-115/par-2 · https://japanlaw.org/l/334AC0000000147/art-115/par-2 - suppl-4191-6/art-55/par-1: 第百七十一条第三項 → 国税徴収法 第百七十一条第三項 (Article 171, paragraph (3)), art-171/par-3 — https://japanlaw.org/ja/national-tax-collection-act/art-171/par-3 · https://japanlaw.org/l/334AC0000000147/art-171/par-3 - suppl-4191-6/art-55/par-1: 同法第九十五条 → 国税徴収法 第九十五条 (Article 95), art-95 — https://japanlaw.org/ja/national-tax-collection-act/art-95 · https://japanlaw.org/l/334AC0000000147/art-95 --- ## 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-20261102T095109-011, 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