When the district director puts property listed in the following items among public auction property up for public auction, the district director must give public notice of the estimated value by the day set out in the respective item.
税務署長は、公売財産のうち次の各号に掲げる財産を公売に付するときは、当該各号に掲げる日までに見積価額を公告しなければならない。
Property to be sold at public auction by the method of auction by competitive bidding or by the method prescribed in Article 105, paragraph (1) (Multiple Successful Bid System) (excluding the property listed in the preceding item): the day before the day of the public auction (if the district director finds that a fact falling under the proviso to Article 95, paragraph (1) (Public Auction Notice) exists with regard to the property, the day of the public auction);
Other property for which the district director finds a public notice to be necessary: the day before the day of the public auction.
その他の財産で税務署長が公告を必要と認めるもの 公売の日の前日
When selling at public auction property whose estimated value is not publicly noticed, the district director must place a document stating the estimated value, put in an envelope and sealed, at the place where the public auction is held.
税務署長は、見積価額を公告しない財産を公売するときは、その見積価額を記載した書面を封筒に入れ、封をして、公売をする場所に置かなければならない。
The provisions of Article 95, paragraph (2) apply mutatis mutandis to the public notice under paragraph (1). However, the district director may, only where the public auction property is movable property, substitute for this public notice the affixing to the property of a sheet stating the estimated value.
In the case referred to in paragraph (1), if there is, over the public auction property, a right of lease (limited to one relating to real property or a ship) or a superficies right, the district director must also give public notice of its term of duration, rent or land rent, and other particulars of these rights.
Read this with the articles around it
aircraftmachine translation
「航空機」
An aeroplane or rotorcraft (回転翼航空機) registered under the Civil Aeronautics Act.
Short name set inArticle 70, paragraph (1)
shipmachine translation
「船舶」
A ship that is entered in the registry (登記される船舶).
Short name set inArticle 70, paragraph (1)
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.
right of lease
賃借権
The right a lessee (賃借人) has under a lease (賃貸借): to use the leased thing and take what it yields, in return for paying rent (Civil Code, Article 601). The lessee may not transfer it, or sublet the thing, without the lessor's (賃貸人) consent (Article 612, paragraph (1)). A registered lease of land or a building can be asserted against a person who acquires a right in rem (物権) in the property, such as a buyer, and against other third parties (Article 605), and a right of lease can be registered (Real Property Registration Act, Article 3, item (viii)). The Act on Land and Building Leases also protects a tenant who has not registered the lease: a right to use land for a building (借地権) can be asserted against third parties once the tenant owns a registered building on the land (Article 10, paragraph (1)), and a building lease takes effect against anyone who later acquires a right in rem in the building once the building has been handed over (Article 31).
Written by AI using Civil Code, Arts. 601, 605, 612, Real Property Registration Act, Art. 3 and Act on Land and Building Leases, Arts. 10, 31 as a reference.
superficies
地上権
A right to use another person's land in order to own buildings or other structures, or trees or bamboo, on it (Civil Code, Article 265). It can be entered in the land register (Real Property Registration Act, Article 3, item (ii)). The Act on Land and Building Leases counts a superficies held in order to own a building as a land leasehold right (借地権), just as it counts a lease of land for that purpose (Article 2, item (i)).
Written by AI using Civil Code, Art. 265, Real Property Registration Act, Art. 3 and Act on Land and Building Leases, Art. 2 as a reference.