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Article 19-10Restrictions on Rescission of Decision of Sale, etc. of Real Property, etc.

第十九条の十(不動産等の売却決定等の取消しの制限)

Where a request for review of a delinquent tax collection procedure has been made on the ground that there is a defect in a disposition set forth in Article 19-4, item (iii), and the disposition is unlawful but falls under any of the following cases, the head of the local government may dismiss the request for review.

第十九条の四第三号に掲げる処分に欠陥があることを理由として滞納処分についての審査請求があつた場合において、その処分は違法ではあるが、次に掲げる場合に該当するときは、地方団体の長は、その審査請求を棄却することができる。

Where a disposition that is to follow the disposition relating to the request for review (hereinafter in this item referred to as a "subsequent disposition") has already been carried out, and the unlawfulness of the disposition relating to the request for review is minor and it is found inappropriate to let it affect the subsequent disposition;

その審査請求に係る処分に続いて行われるべき処分(以下この号において「後行処分」という。)が既に行われている場合において、その審査請求に係る処分の違法が軽微なものであり、その後行処分に影響を及ぼさせることが適当でないと認められるとき。

Where the property realized is being used for public purposes, or in other cases where rescinding the disposition relating to the request for review would cause significant harm to the public interest, and it is found that rescinding that disposition would still not be consistent with the public welfare even taking into consideration the extent of the damage suffered by the person who made the request for review, the extent and method of compensation for that damage, and all other circumstances.

換価した財産が公共の用に供されている場合その他審査請求に係る処分を取り消すことにより公の利益に著しい障害を生ずる場合で、その審査請求をした者の受ける損害の程度、その損害の賠償の程度及び方法その他一切の事情を考慮してもなおその処分を取り消すことが公共の福祉に適合しないと認められるとき。

A ruling dismissing a request for review under the provisions of the preceding paragraph must expressly state that the disposition is unlawful and the reasons for dismissing the request for review.

前項の規定による審査請求の棄却の裁決には、処分が違法であること及び審査請求を棄却する理由を明示しなければならない。

The provisions of paragraph (1) do not preclude a claim for damages against a local government.

第一項の規定は、地方団体に対する損害賠償の請求を妨げない。

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