The district director must determine the estimated value of the public auction property by appropriately taking into account the transaction prices of similar property in the vicinity or of property of the same kind, the profits to be generated from the public auction property, the cost of the public auction property, and other circumstances affecting the formation of the price of the public auction property. In this case, the district director must take into consideration that the determination of the estimated value is for the public auction of seized property, etc.
When determining the estimated value pursuant to the preceding paragraph, the district director may, if the district director finds it necessary, entrust an appraiser with its valuation and refer to the appraised value.
税務署長は、前項の規定により見積価額を決定する場合において、必要と認めるときは、鑑定人にその評価を委託し、その評価額を参考とすることができる。
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seized property, etc.machine translation
「差押財産等」
Seized property (差押財産) other than money, claims and securities whose underlying claims are collected under Article 57, together with specified real property under participatory seizure (特定参加差押不動産): the property that must be realized (換価) under the rules on realization.
Short name set inArticle 89, paragraph (1)· applies only in this section
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)
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.