Where a decision on the highest bidder, etc. or a decision to sell has been made with respect to property that has been put up for realization (hereinafter referred to as "property put up for realization"), and a stay of the continuation of delinquent tax collection procedures has been ordered under the proviso to Article 105, paragraph (1) of the Act on General Rules for National Taxes (Restriction on Dispositions Where an Appeal Has Been Filed) or any other provision of an Act, the highest bidder, etc. or the purchaser may cancel the bid, etc. or the purchase while the stay continues.
換価に付した財産（以下「換価財産」という。）について最高価申込者等の決定又は売却決定をした場合において、国税通則法第百五条第一項ただし書（不服申立てがあつた場合の処分の制限）その他の法律の規定に基づき滞納処分の続行の停止があつたときは、その停止している間は、その最高価申込者等又は買受人は、その入札等又は買受けを取り消すことができる。
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)
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)
property put up for realizationmachine translation
「換価財産」
Property that has been put up for realization (換価), that is, for sale to turn it into money.
Short name set inArticle 114, paragraph (1)