The payment deadline for the payment of the purchase price of property put up for realization is the date of the decision to sell (or, where the purchaser is the next highest bidder, the day on which seven days have elapsed counting from that date).
換価財産の買受代金の納付の期限は、売却決定の日（買受人が次順位買受申込者である場合にあつては、同日から起算して七日を経過した日）とする。
The district director may extend the deadline under the preceding paragraph if the director finds it necessary; however, the period must not exceed 30 days.
税務署長は、必要があると認めるときは、前項の期限を延長することができる。ただし、その期間は、三十日を超えることができない。
The purchaser must pay the purchase price in cash by the deadline under paragraph (1).
買受人は、買受代金を第一項の期限までに現金で納付しなければならない。
If the purchaser does not pay the purchase price by the deadline under paragraph (1), the district director may revoke the decision to sell.
税務署長は、買受人が買受代金を第一項の期限までに納付しないときは、その売却決定を取り消すことができる。
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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)
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.