Article 117Revocation of Decision to Sell upon Full Payment of National Taxes, etc.
第百十七条（国税等の完納による売却決定の取消し）
The district director must revoke the decision to sell if the fact of full payment of the national tax relating to the property put up for realization (in the case of realizing specified real property under participatory seizure, the national tax relating to the specified participatory seizure, or the national tax, local tax or public charge relating to the seizure by delinquent tax collection procedure of an administrative agency, etc. consenting to realization) is proved before the purchaser's payment of the purchase price.
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national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
local taxmachine translation
「地方税」
Local government collections (地方団体の徴収金) as defined in Article 1, paragraph 1, item 14 of the Local Tax Act, including the like collections of the Tokyo Metropolis (都) and its special wards (特別区), money collected for the forest environment tax under the Act on the Forest Environment Tax and the Forest Environment Transfer Tax, and money collected for the special corporate business tax under the Act on the Special Corporate Business Tax and the Special Corporate Business Transfer Tax.
Defined inArticle 2, paragraph (1), item (ii)· applies throughout the law
public chargemachine translation
「公課」
A claim, other than a national tax (with its expenses for the delinquent tax collection procedure) or a local tax (地方税), that may be collected in the same way as a delinquent tax, by the delinquent tax collection procedure (滞納処分).
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law
administrative agency, etc. consenting to realizationmachine translation
「換価同意行政機関等」
The administrative agency or other body (行政機関等) that first seized real property through its delinquent tax collection procedure (滞納処分) and consented to the district director of the tax office (税務署長) who made a participatory seizure (参加差押え) of it carrying out its realization (換価).
Short name set inArticle 89-2, paragraph (3)
specified real property under participatory seizuremachine translation
「特定参加差押不動産」
Real property under participatory seizure (参加差押不動産) on which a realization execution decision (換価執行決定) has been made.
Short name set inArticle 89-2, paragraph (4)
specified participatory seizuremachine translation
「特定参加差押え」
A participatory seizure (参加差押え) on which a realization execution decision (換価執行決定) has been made.
Short name set inArticle 89-3, paragraph (1), item (i)
property put up for realizationmachine translation
「換価財産」
Property that has been put up for realization (換価), that is, for sale to turn it into money.
Short name set inArticle 114, 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.