When the purchaser of property put up for realization (excluding securities) has paid the purchase price, the district director must deliver the written notice of the decision to sell to the purchaser; however, the director may refrain from delivering it for movables.
税務署長は、換価財産（有価証券を除く。）の買受人がその買受代金を納付したときは、売却決定通知書を買受人に交付しなければならない。ただし、動産については、その交付をしないことができる。
Read this with the articles around it
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.