The district director may, with regard to a person for whom there is a fact found to show that the person falls under any of the following, for two years after the fact occurred, restrict that person from entering the place of the public auction, expel that person from that place, or not allow that person to make a bid, etc. The same applies to a person who employs, as an employee or other worker, a person for whom two years have not elapsed since the fact occurred, and to a person who makes such a person an agent for a bid, etc.
税務署長は、次に掲げる者に該当すると認められる事実がある者については、その事実があつた後二年間、公売の場所に入ることを制限し、若しくはその場所から退場させ、又は入札等をさせないことができる。その事実があつた後二年を経過しない者を使用人その他の従業者として使用する者及びこれらの者を入札等の代理人とする者についても、また同様とする。
A person who obstructed the participation in a public auction or the bid, etc. of a person who intends to make a bid, etc., the determination of the highest bidder, etc., or the payment of the purchase price by the purchaser;
A person who conspired for the purpose of unjustly lowering the price at a public auction.
公売に際して不当に価額を引き下げる目的をもつて連合した者
A person who made an application to purchase under a false name;
偽りの名義で買受申込みをした者
A purchaser who, without a justifiable reason, does not pay the purchase price by the payment deadline for payment of the purchase price;
正当な理由がなく、買受代金の納付の期限までにその代金を納付しない買受人
A person who intentionally damaged public auction property and reduced its value;
故意に公売財産を損傷し、その価額を減少させた者
In addition to the persons listed in the preceding items, a person who committed an act obstructing the conduct of a public auction or a sale by private contract.
前各号に掲げる者のほか、公売又は随意契約による売却の実施を妨げる行為をした者
With regard to a bid, etc. by a person who falls under the preceding paragraph or a decision determining that person as the highest bidder, etc., the district director may treat the bid, etc. as not having been made or revoke the decision.
In the case referred to in the preceding paragraph, if there is a public auction deposit paid by the person subject to the disposition under that paragraph, that public auction deposit reverts to the national treasury. In this case, Article 100, paragraph (6) (Public Auction Deposit) does not apply.
When the district director finds it necessary for the application of paragraph (1), the district director may require proof of the status of a bidder, etc.
Where the district director finds that the highest bidder, etc. for real property for public auction, or a person who has had the highest bidder, etc. make a bid, etc. for the real property for public auction on their own account, falls under either of the following, the district director may revoke the decision determining those persons as the highest bidder, etc.
An organized crime group member, etc. (including a person who was an organized crime group member, etc. at the time the bid, etc. for the real property for public auction was made);
A corporation that has among its officers a person who falls under organized crime group member, etc. (including one that had among its officers a person who fell under organized crime group member, etc. at the time the bid, etc. for the real property for public auction was made).
Read this with the articles around it
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)
real property for public auctionmachine translation
「公売不動産」
Property put up for public auction (公売財産) that is real property (不動産), on which a person may bid only after declaring that neither they nor anyone having them bid on their behalf is an organized crime group member, etc. (暴力団員等).
Short name set inArticle 99-2, paragraph (1)· applies only in this article and in Article 106-2; and Article 108, paragraph (5)
organized crime group member, etc.machine translation
「暴力団員等」
An organized crime group member as defined in Article 2, item (vi) of the Act on Prevention of Unjust Acts by Organized Crime Group Members, or a person who ceased to be one less than five years ago.
Short name set inArticle 99-2, paragraph (1), item (i)· applies only in this provision and in Article 99-2, paragraph (1), item (ii); Article 106-2; and Article 108, paragraph (5)
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)
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.