The district director must commission the prefectural police having jurisdiction over the location of the tax office to conduct the necessary investigation as to whether the highest bidder, etc. for the real property for public auction (if that person is a corporation, its officer; the same applies hereinafter in this paragraph) falls under organized crime group member, etc. However, this does not apply in cases specified by Ministry of Finance Order as those where there are circumstances in which the highest bidder, etc. for the real property for public auction should be found not to fall under organized crime group member, etc.
If the district director finds that there is a person who has had the highest bidder, etc. make a bid, etc. for the real property for public auction on that person's own account, the district director must commission the prefectural police having jurisdiction over the location of the tax office to conduct the necessary investigation as to whether the person who had the bid, etc. made for the real property for public auction (if that person is a corporation, its officer; the same applies hereinafter in this paragraph) falls under organized crime group member, etc. However, this does not apply in cases specified by Ministry of Finance Order as those where there are circumstances in which the person who had the bid, etc. made for the real property for public auction should be found not to fall under organized crime group member, etc.
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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)
real property for public auctionmachine translation
「公売不動産」
Property put up for public auction (公売財産) that is real property (不動産), on which a person may bid only after declaring that neither they nor anyone having them bid on their behalf is an organized crime group member, etc. (暴力団員等).
Short name set inArticle 99-2, paragraph (1)· applies only in this article and in Article 106-2; and Article 108, paragraph (5)
organized crime group member, etc.machine translation
「暴力団員等」
An organized crime group member as defined in Article 2, item (vi) of the Act on Prevention of Unjust Acts by Organized Crime Group Members, or a person who ceased to be one less than five years ago.
Short name set inArticle 99-2, paragraph (1), item (i)· applies only in this provision and in Article 99-2, paragraph (1), item (ii); Article 106-2; and Article 108, paragraph (5)
highest bidder, etc.machine translation
「最高価申込者等」
The highest bidder (最高価申込者) and the next-ranking bidder (次順位買受申込者) set under Articles 104 to 105.
Short name set inArticle 100, paragraph (6), item (i)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.