A person who intends to make a bid must seal a bid document stating their address or residence, name (in the case of a corporation, its name; the same applies hereinafter), the name of the public auction property, the bid price and other necessary particulars, and submit it to a collection official. In this case, where a bid is made using the electronic data processing system prescribed in Article 6, paragraph (1) (Applications Using Electronic Data Processing Systems) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology (Act No. 151 of 2002) pursuant to that paragraph, a measure specified by Ministry of Finance Order that corresponds to sealing the bid document is to be substituted for that sealing.
A bidder may not exchange, change or cancel the bid document that the bidder submitted.
入札者は、その提出した入札書の引換、変更又は取消をすることができない。
When opening bids, the collection official must have the bidders attend the opening. However, if the bidders do not attend, the collection official must have another official belonging to the tax office attend the opening.
開札をするときは、徴収職員は、入札者を開札に立ち会わせなければならない。ただし、入札者が立ち会わないときは、税務署所属の他の職員を開札に立ち会わせなければならない。
Read this with the articles around it
collection officialmachine translation
「徴収職員」
The district director of a tax office (税務署長) or any other official engaged in the work of collecting national taxes.
Defined inArticle 2, paragraph (1), item (xi)· applies throughout the law
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)