When selling seized property, etc. at public auction by the method of auction by competitive bidding, the collection official must designate the property and call for offers to purchase it.
The collection official may select an auctioneer and have the auctioneer handle the auction by competitive bidding of seized property, etc.
The provisions of the preceding Article apply mutatis mutandis to the auction by competitive bidding of seized property, etc.
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collection officialmachine translation
「徴収職員」
The district director of a tax office (税務署長) or any other official engaged in the work of collecting national taxes.
Defined inArticle 2, paragraph (1), item (xi)· applies throughout the law
seized property, etc.machine translation
「差押財産等」
Seized property (差押財産) other than money, claims and securities whose underlying claims are collected under Article 57, together with specified real property under participatory seizure (特定参加差押不動産): the property that must be realized (換価) under the rules on realization.
Short name set inArticle 89, paragraph (1)· applies only in this section