In any of the following cases, the district director may sell seized property, etc. by private contract in lieu of public auction.
次の各号のいずれかに該当するときは、税務署長は、差押財産等を、公売に代えて、随意契約により売却することができる。
Where, under the provisions of laws and regulations, there is only one person who can purchase the public auction property, where the highest price of the property has been fixed and it is sold at that price, or where it is otherwise found inappropriate in the public interest to put it up for public auction;
法令の規定により、公売財産を買い受けることができる者が一人であるとき、その財産の最高価額が定められている場合において、その価額により売却するとき、その他公売に付することが公益上適当でないと認められるとき。
Where property for which there is an exchange quotation is sold at the quotation of that day;
取引所の相場がある財産をその日の相場で売却するとき。
Where, even though the property was put up for public auction, there is no bid, etc., where the price of the bids, etc. does not reach the estimated value, or where the decision to sell has been revoked under Article 115, paragraph (4) (Payment Deadline for the Purchase Price, etc.).
Article 98 (Determination of the Estimated Value) applies mutatis mutandis to a sale under paragraph (1), item (i) or (iii). In this case, when selling under item (iii) of that paragraph, the estimated value must not be lower than the estimated value at the immediately preceding public auction.
When the seized property, etc. to be sold under paragraph (1), item (iii) is movable property, the district director may sell it at a price publicly noticed in advance.
The provisions of Article 96 (Notice of Public Auction), Article 99-2 (Statement Indicating That the Relevant Person Is Not a Current or Former Member of an Organized Crime Group), Article 106-2 (Commission of Examinations) and Article 107, paragraph (3) (Second Public Auction) apply mutatis mutandis to the case of selling seized property, etc. by private contract, and the provisions of Article 106, paragraphs (2) and (3) (Announcement of the Close of Bidding or Auction by Competitive Bidding, etc.) apply mutatis mutandis to the case where the person to become the purchaser by private contract has been determined. In this case, the phrase "When the district director has given the public notice under the preceding Article" in Article 96, paragraph (1) is deemed to be replaced with "No later than seven days before the day of sale by private contract", and the term "notify" in that paragraph with "send a written notice to"; the phrase "who intends to make a bid, etc. for public auction property" in Article 99-2 with "who intends to purchase public auction property by private contract", and the phrase "may not make a bid, etc." in that Article with "may not purchase"; the phrase "who intends to make a bid, etc. for the real property for public auction" in item (i) of that Article with "who intends to purchase the real property for public auction by private contract"; the phrase "intends to have a bid, etc. made for the real property for public auction" in item (ii) of that Article with "intends to have the real property for public auction purchased by private contract"; and the phrase "who has had the highest bidder, etc. make a bid, etc. for the real property for public auction on that person's own account" in Article 106-2, paragraph (2) with "who has intended to have the highest bidder, etc. purchase the real property for public auction by private contract on that person's own account".
第九十六条(公売の通知)、第九十九条の二(暴力団員等に該当しないこと等の陳述)、第百六条の二(調査の嘱託)及び第百七条第三項(再公売)の規定は差押財産等を随意契約により売却する場合について、第百六条第二項及び第三項(入札又は競り売りの終了の告知等)の規定は随意契約により買受人となるべき者を決定した場合について、それぞれ準用する。この場合において、第九十六条第一項中「前条の公告をしたときは」とあるのは「随意契約により売却をする日の七日前までに」と、「通知し」とあるのは「通知書を発し」と、第九十九条の二中「)の入札等をしようとする者」とあるのは「)を随意契約により買い受けようとする者」と、「入札等をすることができない」とあるのは「買い受けることができない」と、同条第一号中「の入札等をしようとする者」とあるのは「を随意契約により買い受けようとする者」と、同条第二号中「の入札等をさせようとする者」とあるのは「を随意契約により買い受けさせようとする者」と、第百六条の二第二項中「の入札等をさせた者」とあるのは「を随意契約により買い受けさせようとした者」と読み替えるものとする。
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)
seized property, etc.machine translation
「差押財産等」
Seized property (差押財産) other than money, claims and securities whose underlying claims are collected under Article 57, together with specified real property under participatory seizure (特定参加差押不動産): the property that must be realized (換価) under the rules on realization.
Short name set inArticle 89, paragraph (1)· applies only in this section
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)
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.