The district director is to put property up for public auction again where, even though it was put up for public auction, there is no bidder, etc., where the price of the bids, etc. does not reach the estimated value, or where, in a case in which no next highest bidder has been determined, the decision to sell has been revoked under paragraph (2) or (5) of the following Article or Article 115, paragraph (4) (Payment Deadline for the Purchase Price, etc.).
When putting property up for public auction under the preceding paragraph, if the district director finds it necessary, the district director may change the estimated value of the public auction property, shorten the period under the main clause of Article 95, paragraph (1) (Public Auction Notice), and make other changes to the conditions of the public auction.
The provisions of Article 96 (Notice of Public Auction) do not apply where the public auction under paragraph (1) is held within 10 days from the immediately preceding public auction date.
In the application of Article 99, paragraph (1), item (i) (Public Notice of the Estimated Value, Etc.) to a case of putting property up for public auction under paragraph (1), the phrase "the day three days before the day of the public auction" in that item is deemed to be replaced with "the day before the day of the public auction".
第一項の規定により公売に付する場合における第九十九条第一項第一号（見積価額の公告等）の規定の適用については、同号中「公売の日から三日前の日」とあるのは、「公売の日の前日」とする。
Read this with the articles around it
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)
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)
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)
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.