When putting real property, etc. up for realization, the district director makes a decision to sell to the highest bidder on the day on which seven days have elapsed counting from the public auction date, etc. (when putting real property up for realization, the day specified by Ministry of Finance Order taking into account the number of days ordinarily required for the investigation under Article 106-2 (Commission of Examinations) (including as applied mutatis mutandis pursuant to Article 109, paragraph (4) (Sale by Private Contract)); hereinafter referred to as the "date of decision to sell").
Where a next highest bidder has been determined, if any of the cases set out in the following items applies, the district director makes a decision to sell to the next highest bidder on the day specified in the relevant item.
次順位買受申込者を定めている場合において、次の各号に掲げる場合のいずれかに該当するときは、税務署長は、当該各号に定める日において次順位買受申込者に対して売却決定を行う。
in the case where the district director has revoked the decision concerning the highest bidder pursuant to the provisions of Article 108, paragraph (2) or (5) (Measures to Ensure Proper Conduct of Public Auctions): the date of decision to sell relating to that highest bidder;
in the case where the highest bidder has cancelled the bid pursuant to the provisions of the following Article: the date of decision to sell relating to that bid;
in the case where a purchaser who is the highest bidder has cancelled the purchase pursuant to the provisions of the following Article: the day on which the purchaser cancelled it;
最高価申込者である買受人が次条の規定により買受けの取消しをした場合 当該取消しをした日
in the case where the district director has revoked the decision to sell relating to a purchaser who is the highest bidder pursuant to the provisions of Article 115, paragraph (4) (Payment Deadline for Payment of the Purchase Price, etc.): the day on which the director revoked it.
税務署長が第百十五条第四項（買受代金の納付の期限等）の規定により最高価申込者である買受人に係る売却決定の取消しをした場合 当該取消しをした日
Read this with the articles around it
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)
public auction date, etc.machine translation
「公売期日等」
The day of a public auction (公売), or, where property is sold by private contract (随意契約), the day of that sale.
Short name set inArticle 111, paragraph (1)
date of decision to sellmachine translation
「売却決定期日」
The day on which the district director of the tax office (税務署長) makes the decision to sell (売却決定) of real property, etc. (不動産等) to the highest bidder: the day on which seven days have passed counting from the public auction date, etc. (公売期日等), or, for real property, a day a Ministry of Finance Order (財務省令) sets with regard to the days usually needed for the inquiry under Article 106-2.
Short name set inArticle 113, 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.