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Article 115Registration by Reason of Public Auction by Tax Authority

第百十五条(公売処分による登記)

When a government agency or public office has enforced a public auction by tax authority, if there is a request from a person entitled to register, it must commission the following matters to a registry office without delay:

官庁又は公署は、公売処分をした場合において、登記権利者の請求があったときは、遅滞なく、次に掲げる事項を登記所に嘱託しなければならない。

making a registration of transfer of right by reason of the public auction by tax authority

公売処分による権利の移転の登記

canceling a registration of a right extinguished by reason of the public auction by tax authority; or

公売処分により消滅した権利の登記の抹消

canceling a registration of seizure regarding the procedure for collection of delinquent tax

滞納処分に関する差押えの登記の抹消

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