A person who intends to make a bid, etc. for public auction property (hereinafter referred to as a "bidder, etc.") must provide a public auction deposit, in an amount determined by the district director at 10 percent or more of the estimated value of the public auction property, by any of the methods set out in the following items. However, the district director may decide that a public auction deposit is not required where the estimated value of the public auction property is the amount specified by Cabinet Order or less, or where the purchase price is to be paid on the day of the decision to sell.
A method of payment in cash (including, among checks that can be used for payment of national tax, a check drawn by a bank and a check for which payment is guaranteed; the same applies in the following item, paragraph (4) and Article 115, paragraph (3) (Payment Deadline for the Purchase Price, etc.));
A method of submitting to the district director a document certifying that a contract (limited to one that satisfies the requirements specified by Ministry of Finance Order) has been concluded between the bidder, etc. and a guaranteeing bank, etc. (meaning a bank or other person that the district director finds appropriate; the same applies hereinafter in this item and paragraph (4)) to the effect that the guaranteeing bank, etc. will, upon the demand of the district director, pay cash equivalent to the public auction deposit for the bidder, etc.
Except where the proviso to the preceding paragraph applies, a bidder, etc. may not make a bid, etc. unless the bidder, etc. has provided a public auction deposit.
If there is a public auction deposit provided by the method set out in paragraph (1), item (i), the purchaser of the public auction property may apply that public auction deposit to the purchase price. However, if the decision to sell is revoked under Article 115, paragraph (4), the district director must apply that public auction deposit to the national tax relating to the public auction and, if there is still a remainder, deliver it to the delinquent taxpayer.
Where the district director has made a disposition under Article 115, paragraph (4) against a bidder, etc. who provided a public auction deposit by the method set out in paragraph (1), item (ii), the district director is to cause the guaranteeing bank, etc. for that bidder, etc. to pay cash equivalent to that public auction deposit. In this case, the cash paid by that guaranteeing bank, etc. is deemed to be a public auction deposit provided by the person subject to that disposition by the method set out in paragraph (1), item (i), and the proviso to the preceding paragraph applies.
The provisions of the preceding paragraph apply mutatis mutandis to cases where the district director has made a disposition under Article 108, paragraph (2) (Measures to Ensure Proper Conduct of Public Auctions). In this case, the phrase "Article 115, paragraph (4)" in the preceding paragraph is deemed to be replaced with "Article 108, paragraph (2) (Measures to Ensure Proper Conduct of Public Auctions)", and the phrase "the proviso to the preceding paragraph" is deemed to be replaced with "paragraph (3) of that Article".
In the cases set out in the following items, the district director must, without delay, return the public auction deposit prescribed in each item to the person who provided it.
税務署長は、次の各号に掲げる場合には、遅滞なく、当該各号に規定する公売保証金をその提供した者に返還しなければならない。
Where the highest bidder and the next highest bidder (hereinafter referred to as the "highest bidder, etc.") have been determined under Articles 104 through 105 (Determination of Highest Bidder, etc.) and there is a public auction deposit provided by another bidder, etc.;
第百四条から第百五条まで（最高価申込者等の決定）の規定により最高価申込者及び次順位買受申込者（以下「最高価申込者等」という。）を定めた場合において、他の入札者等の提供した公売保証金があるとき。
Where the highest bidder could not be determined because none of the prices of the bids, etc. reached the estimated value or for any other reason, and there is a public auction deposit provided by a bidder, etc.;
Where the highest bidder, etc. or the purchaser has cancelled their bid, etc. or purchase under Article 114 and there is a public auction deposit provided by that person;
Where the highest bidder has paid the purchase price under Article 115, paragraph (3) and there is a public auction deposit provided by the highest bidder other than one applied to the purchase price under the main clause of paragraph (3), or a public auction deposit provided by the next highest bidder;
Where the decision to sell has been revoked under Article 117 (Revocation of Decision to Sell upon Full Payment of National Tax, etc.) and there is a public auction deposit provided by the purchaser.
Read this with the articles around it
national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
delinquent taxpayermachine translation
「滞納者」
A taxpayer (納税者) who has not paid a national tax they owe by its due date for payment, the original due date being the one that counts: a later date to which a tax payment grace period (納税の猶予) or a grace period for collection or for the delinquent tax collection procedure (滞納処分) has extended it does not.
Defined inArticle 2, paragraph (1), item (ix)· applies throughout the law
bid, etc.machine translation
「入札等」
An offer to buy property at a public auction (公売), made by tender (入札) or by open bidding (競り売り).
Short name set inArticle 79, paragraph (2), item (iii)
public auction propertymachine translation
「公売財産」
Property put up for public auction (公売) under this Act.
Short name set inArticle 95, paragraph (1)
bidder, etc.machine translation
「入札者等」
A person who intends to make a bid or other offer to buy (入札等) property put up for public auction (公売財産), and who must first provide a public auction deposit (公売保証金) of at least 10% of its estimated value unless the district director of the tax office (税務署長) waives it.
Short name set inArticle 100, paragraph (1)
guaranteeing bank, etc.machine translation
「保証銀行等」
A bank or other person the district director of the tax office (税務署長) considers suitable, with which a bidder may contract, under Article 100, for it to pay on the director's demand cash equal to the bidder's public auction deposit (公売保証金).
Defined inArticle 100, paragraph (1), item (ii)· applies only in this item and in Article 100, paragraph (4)
highest bidder, etc.machine translation
「最高価申込者等」
The highest bidder (最高価申込者) and the next-ranking bidder (次順位買受申込者) set under Articles 104 to 105.
Short name set inArticle 100, paragraph (6), item (i)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.