The collection official must determine, from among the bidders, etc. whose bids are at the estimated value or more, the bidder, etc. whose bid is at the highest price as the highest bidder.
In the case referred to in the preceding paragraph, if there are two or more bidders, etc. at the highest price, the highest bidder is determined by having them make further bids, etc., and if the prices of those bids, etc. are still the same, by lot.
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
bid, etc.machine translation
「入札等」
An offer to buy property at a public auction (公売), made by tender (入札) or by open bidding (競り売り).
Short name set inArticle 79, paragraph (2), item (iii)
bidder, etc.machine translation
「入札者等」
A person who intends to make a bid or other offer to buy (入札等) property put up for public auction (公売財産), and who must first provide a public auction deposit (公売保証金) of at least 10% of its estimated value unless the district director of the tax office (税務署長) waives it.
Short name set inArticle 100, paragraph (1)