Where the collection official has sold at public auction by the method of bidding real property, ships, aircraft, motor vehicles, construction machinery, small vessels, claims, or incorporeal property, etc. other than telephone subscription rights (hereinafter referred to as "real property, etc."), if a bidder whose bid is at the next highest price after the bid price of the highest bidder (hereinafter in this Article referred to as the "highest bid price") (limited to a price that is the estimated value or more and is the amount obtained by deducting the amount of the public auction deposit from the highest bid price or more; the same applies in paragraph (3)) (or, where the highest bidder was determined by lot under paragraph (2) of the preceding Article, the bidder at the highest price other than that highest bidder; the same applies in paragraph (3)) offers to purchase as the next in order, the collection official must determine that person as the next highest bidder.
徴収職員は、入札の方法により不動産、船舶、航空機、自動車、建設機械、小型船舶、債権又は電話加入権以外の無体財産権等（以下「不動産等」という。）の公売をした場合において、最高価申込者の入札価額（以下この条において「最高入札価額」という。）に次ぐ高い価額（見積価額以上で、かつ、最高入札価額から公売保証金の額を控除した金額以上であるものに限る。第三項において同じ。）による入札者（前条第二項の規定によりくじで最高価申込者を定めた場合には、当該最高価申込者以外の最高の価額の入札者とする。第三項において同じ。）から次順位による買受けの申込みがあるときは、その者を次順位買受申込者として定めなければならない。
The offer to purchase as the next in order under the preceding paragraph must be made immediately after the determination of the highest bidder.
前項の次順位による買受けの申込みは、最高価申込者の決定後直ちにしなければならない。
In the case referred to in paragraph (1), if there are two or more bidders whose bids are at the next highest price after the highest bid price, the next highest bidder is determined 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
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)
small vesselmachine translation
「小型船舶」
A small vessel registered under the Act on Registration, etc. of Small-Sized Vessels.
Short name set inArticle 71, paragraph (1)
construction machinerymachine translation
「建設機械」
Construction machinery registered under the Construction Machinery Hypothecation Act.
Short name set inArticle 71, paragraph (1)
motor vehiclemachine translation
「自動車」
A motor vehicle registered under the Road Transport Vehicle Act.
Short name set inArticle 71, paragraph (1)
incorporeal property, etc.machine translation
「無体財産権等」
As defined in Article 72, paragraph 1 of the National Tax Collection Act, property to which the three preceding subsections (款) of that Act on seizure do not apply, such as patent rights and copyrights.
Short name set inArticle 72, paragraph (1)
real property, etc.machine translation
「不動産等」
Real property (不動産), ships, aircraft, motor vehicles, construction machinery, small vessels, and incorporeal property, etc. (無体財産権等) other than claims and telephone subscription rights (電話加入権).
Short name set inArticle 104-2, paragraph (1)
highest bid pricemachine translation
「最高入札価額」
In Article 104-2, the price bid by the highest bidder (最高価申込者).
Short name set inArticle 104-2, paragraph (1)· applies only in this article