# 国税徴収法 / National Tax Collection Act — 第五十四条 (Supplementary Provisions, Article 54) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/suppl-4301-7/art-54. 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: 第五十四条 (Supplementary Provisions, Article 54)（国税徴収法の一部改正に伴う経過措置） — address `suppl-4301-7/art-54` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/suppl-4301-7/art-54 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-4301-7/art-54 - 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. --- ### 第五十四条（国税徴収法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the National Tax Collection Act caption: machine translation, not official suppl-4301-7/art-54 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4301-7/art-54 · https://japanlaw.org/l/334AC0000000147/suppl-4301-7/art-54 **第一項** 第十二条の規定による改正後の国税徴収法第八十九条（同条第一項に規定する特定参加差押不動産に係る部分に限る。）及び第八十九条の二から第八十九条の四までの規定は、平成三十一年一月一日以後の同法第八十九条の二第一項に規定する換価執行決定により行う換価について適用する。 suppl-4301-7/art-54/par-1 · 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 The provisions of Article 89 (limited to the part pertaining to the specified real property under participatory seizure prescribed in paragraph (1) of that Article) and Articles 89-2 through 89-4 of the National Tax Collection Act as amended by the provisions of Article 12 apply to realization carried out pursuant to the realization execution decision prescribed in Article 89-2, paragraph (1) of the National Tax Collection Act on or after January 1, 2019. machine translation, not official --- ## Cites - suppl-4301-7/art-54/par-1: 国税徴収法第八十九条 → 国税徴収法 第八十九条 (Article 89), art-89 — https://japanlaw.org/ja/national-tax-collection-act/art-89 · https://japanlaw.org/l/334AC0000000147/art-89 - suppl-4301-7/art-54/par-1: 同条第一項 → 国税徴収法 第八十九条第一項 (Article 89, paragraph (1)), art-89/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-89/par-1 · https://japanlaw.org/l/334AC0000000147/art-89/par-1 - suppl-4301-7/art-54/par-1: 第八十九条の二から第八十九条の四まで → 国税徴収法 第八十九条の二 (Article 89-2), art-89-2 — https://japanlaw.org/ja/national-tax-collection-act/art-89-2 · https://japanlaw.org/l/334AC0000000147/art-89-2 - suppl-4301-7/art-54/par-1: 第八十九条の二から第八十九条の四まで → 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 - suppl-4301-7/art-54/par-1: 第八十九条の二から第八十九条の四まで → 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 - suppl-4301-7/art-54/par-1: 同法第八十九条の二第一項 → 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税徴収法 附則第一条第一項第四号ニ（施行期日） — https://japanlaw.org/ja/national-tax-collection-act/suppl-4301-7/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-4301-7/art-1/par-1/item-4/sub-2 --- ## 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-20261102T095109-009, translated 2026-11-02 - claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-013, 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