Article 105Determination of the Highest Bidder under the Multiple Successful Bid System
第百五条（複数落札入札制による最高価申込者の決定）
When selling at public auction by the method of bidding a large quantity of property of the same type and price at one time, if the district director finds it necessary, the district director may adopt a method (hereinafter referred to as the "multiple successful bid system") of having the persons who intend to bid make bids stating the quantity and unit price they desire within the quantity of that property, and of making highest bidders of the bidders, among those whose unit price is the estimated value or more, in descending order of bid price until the quantity of that property is reached. In this case, if there are two or more bidders in the last rank who are to become highest bidders, the one with the larger bid quantity is the prior-ranked bidder, and if the bid quantities are the same, the prior-ranked bidder is determined by lot.
税務署長は、種類及び価額が同じ財産を一時に多量に入札の方法により公売する場合において、必要があると認めるときは、その財産の数量の範囲内において入札をしようとする者の希望する数量及び単価を入札させ、見積価額以上の単価の入札者のうち、入札価額の高い入札者から順次その財産の数量に達するまでの入札者を最高価申込者とする方法（以下「複数落札入札制」という。）によることができる。この場合において、最高価申込者となるべき最後の順位の入札者が二人以上あるときは、入札数量の多いものを先順位の入札者とし、入札数量が同じときは、くじで先順位の入札者を定める。
In the case of the multiple successful bid system, if the bid quantity of the last-ranked bidder among the highest bidders, together with the bid quantities of the other highest bidders, exceeds the quantity of the public auction property, the excess bid quantity is to be treated as not having been bid.
Where the district director has made a decision to sell to highest bidders under the multiple successful bid system, if any of the purchasers does not pay the purchase price by its payment deadline, then only where the decision to sell is made following the opening of bids and payment of the price is made immediately, the district director may, within the quantity for which the decision to sell was made to that person, first treat bids as having been made for the bid quantity treated as not bid under the preceding paragraph (excluding the bid quantity treated as not bid under that paragraph of a purchaser who did not pay the purchase price), and next determine as highest bidders those who did not become highest bidders under the second sentence of paragraph (1). In this case, the second sentence of that paragraph and the preceding paragraph apply mutatis mutandis.
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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)
multiple successful bid systemmachine translation
「複数落札入札制」
A way of selling by tender, at one time, a large quantity of property of the same kind and value: bidders state the quantity and unit price they want, and those bidding a unit price at or above the estimated value become highest bidders (最高価申込者) in order of price until the quantity on sale is used up.
Short name set inArticle 105, paragraph (1)
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.