A person who intends to make a bid, etc. for public auction property (hereinafter referred to as a "bidder, etc.") must provide a public auction deposit, in an amount determined by the district director at 10 percent or more of the estimated value of the public auction property, by any of the methods set out in the following items. However, the district director may decide that a public auction deposit is not required where the estimated value of the public auction property is the amount specified by Cabinet Order or less, or where the purchase price is to be paid on the day of the decision to sell.
A method of payment in cash (including, among checks that can be used for payment of national tax, a check drawn by a bank and a check for which payment is guaranteed; the same applies in the following item, paragraph (4) and Article 115, paragraph (3) (Payment Deadline for the Purchase Price, etc.));
A method of submitting to the district director a document certifying that a contract (limited to one that satisfies the requirements specified by Ministry of Finance Order) has been concluded between the bidder, etc. and a guaranteeing bank, etc. (meaning a bank or other person that the district director finds appropriate; the same applies hereinafter in this item and paragraph (4)) to the effect that the guaranteeing bank, etc. will, upon the demand of the district director, pay cash equivalent to the public auction deposit for the bidder, etc.
Except where the proviso to the preceding paragraph applies, a bidder, etc. may not make a bid, etc. unless the bidder, etc. has provided a public auction deposit.
If there is a public auction deposit provided by the method set out in paragraph (1), item (i), the purchaser of the public auction property may apply that public auction deposit to the purchase price. However, if the decision to sell is revoked under Article 115, paragraph (4), the district director must apply that public auction deposit to the national tax relating to the public auction and, if there is still a remainder, deliver it to the delinquent taxpayer.
Where the district director has made a disposition under Article 115, paragraph (4) against a bidder, etc. who provided a public auction deposit by the method set out in paragraph (1), item (ii), the district director is to cause the guaranteeing bank, etc. for that bidder, etc. to pay cash equivalent to that public auction deposit. In this case, the cash paid by that guaranteeing bank, etc. is deemed to be a public auction deposit provided by the person subject to that disposition by the method set out in paragraph (1), item (i), and the proviso to the preceding paragraph applies.
The provisions of the preceding paragraph apply mutatis mutandis to cases where the district director has made a disposition under Article 108, paragraph (2) (Measures to Ensure Proper Conduct of Public Auctions). In this case, the phrase "Article 115, paragraph (4)" in the preceding paragraph is deemed to be replaced with "Article 108, paragraph (2) (Measures to Ensure Proper Conduct of Public Auctions)", and the phrase "the proviso to the preceding paragraph" is deemed to be replaced with "paragraph (3) of that Article".
In the cases set out in the following items, the district director must, without delay, return the public auction deposit prescribed in each item to the person who provided it.
税務署長は、次の各号に掲げる場合には、遅滞なく、当該各号に規定する公売保証金をその提供した者に返還しなければならない。
Where the highest bidder and the next highest bidder (hereinafter referred to as the "highest bidder, etc.") have been determined under Articles 104 through 105 (Determination of Highest Bidder, etc.) and there is a public auction deposit provided by another bidder, etc.;
第百四条から第百五条まで（最高価申込者等の決定）の規定により最高価申込者及び次順位買受申込者（以下「最高価申込者等」という。）を定めた場合において、他の入札者等の提供した公売保証金があるとき。
Where the highest bidder could not be determined because none of the prices of the bids, etc. reached the estimated value or for any other reason, and there is a public auction deposit provided by a bidder, etc.;
Where the highest bidder, etc. or the purchaser has cancelled their bid, etc. or purchase under Article 114 and there is a public auction deposit provided by that person;
Where the highest bidder has paid the purchase price under Article 115, paragraph (3) and there is a public auction deposit provided by the highest bidder other than one applied to the purchase price under the main clause of paragraph (3), or a public auction deposit provided by the next highest bidder;
Where the decision to sell has been revoked under Article 117 (Revocation of Decision to Sell upon Full Payment of National Tax, etc.) and there is a public auction deposit provided by the purchaser.
定義第二条第一項第九号・法令全体に適用
納税者でその納付すべき国税をその納付の期限（国税通則法第四十七条第一項（納税の猶予の通知等）に規定する納税の猶予又は徴収若しくは滞納処分に関する猶予に係る期限を除く。）までに納付しないもの
わかりやすく言うと
納税者のうち、納めるべき国税を納付の期限までに納めていない者のことです。この期限には、納税の猶予や、徴収や滞納処分に関する猶予による期限は含まれません。
略称規定第七十九条第二項第三号
差押財産について、三回公売に付しても入札又は競り売りに係る買受けの申込み（以下「入札等」という。）がなかつた場合において、その差押財産の形状、用途、法令による利用の規制その他の事情を考慮して、更に公売に付しても買受人がないと認められ、かつ…
わかりやすく言うと
公売にかけられた財産について、入札または競り売りで買い受けたいと申し込むことです。
略称規定第九十五条第一項
ただし、公売に付する財産（以下「公売財産」という。）が不相応の保存費を要し、又はその価額を著しく減少するおそれがあると認めるときは、この期間を短縮することができる。
わかりやすく言うと
税務署長が公売にかける、差し押さえた財産などのことです。
略称規定第百条第一項
公売財産の入札等をしようとする者（以下「入札者等」という。）は、税務署長が公売財産の見積価額の百分の十以上の額により定める公売保証金を次の各号に掲げるいずれかの方法により提供しなければならない。
わかりやすく言うと
公売にかけられた財産について、入札または競り売りで買い受けたいと申し込もうとする人のことです。
略称規定第百条第六項第一号
第百四条から第百五条まで（最高価申込者等の決定）の規定により最高価申込者及び次順位買受申込者（以下「最高価申込者等」という。）を定めた場合において、他の入札者等の提供した公売保証金があるとき。
わかりやすく言うと
公売で、見積価額以上の入札者などのうち最も高い価額の者として定められた最高価申込者と、それに次ぐ高い価額の入札者で次順位による買受けを申し込んで定められた次順位買受申込者とを合わせた呼び方です（第百四条から第百五条まで）。
税務署長
国税庁の地方支分部局である国税局の事務の一部を分掌するため各地に置かれる税務署の長です（財務省設置法第二十四条）。納税者が通常相対する機関で、所得税の確定申告書は税務署長に提出し（所得税法第百二十条第一項）、更正・決定や国税の徴収は現在の納税地を所轄する税務署長が行います（国税通則法第三十条・第四十三条）。税務署長の処分に不服がある者は、その税務署長に対する再調査の請求か、国税不服審判所長に対する審査請求のいずれかを選べます（同法第七十五条第一項第一号）。ただし、調査が国税局又は国税庁の職員によってされた旨の記載がある書面で通知された処分は、国税局長又は国税庁長官がしたものとみなされ、国税庁長官がしたものとみなされた処分については国税庁長官に対する審査請求のみとなります（同条第二項）。
財務省設置法第24条、国税通則法第30条・第43条・第75条、所得税法第120条を参考にAIが作成。