Article 106Announcement of the Close of Bidding or Auction by Competitive Bidding, etc.
第百六条（入札又は競り売りの終了の告知等）
When the collection official has determined the highest bidder, etc., the collection official must immediately announce their name and price (in the case of the multiple successful bid system, quantity and unit price; the same applies in the following paragraph) and then announce the close of the bidding or the auction by competitive bidding.
In the case referred to in the preceding paragraph, if the property sold at public auction is real property, etc., the district director must notify the name of the highest bidder, etc., their price, and the date, time and place at which the decision to sell is to be made, to the delinquent taxpayer and those, among the persons listed in the items of Article 96, paragraph (1) (Notice of Public Auction) (hereinafter referred to as "interested persons"), who are known, and also give public notice of these matters.
The provisions of Article 95, paragraph (2) (Method of Public Auction Notice) apply mutatis mutandis to the public notice under the preceding paragraph.
Read this with the articles around it
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
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
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)
real property, etc.machine translation
「不動産等」
Real property (不動産), ships, aircraft, motor vehicles, construction machinery, small vessels, and incorporeal property, etc. (無体財産権等) other than claims and telephone subscription rights (電話加入権).
Short name set inArticle 104-2, 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)
interested personmachine translation
「利害関係人」
Any of the persons Article 96, paragraph 1 lists: those who have made a request for share distribution (交付要求) on property put up for public auction (公売財産), those holding a pledge, mortgage, statutory lien, right of retention, superficies, lease or other right over it, and the administrative agency, etc. that consented to the realization (換価同意行政機関等).
Short name set inArticle 106, paragraph (2)
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.