When the district director puts seized property, etc. up for public auction, the district director must give public notice of the following matters at least 10 days before the date of the public auction; provided, however, that if the district director finds that the property put up for public auction (hereinafter referred to as "public auction property") would require unreasonable preservation costs or is likely to suffer a significant decrease in value, the district director may shorten this period.
税務署長は、差押財産等を公売に付するときは、公売の日の少なくとも十日前までに、次に掲げる事項を公告しなければならない。ただし、公売に付する財産（以下「公売財産」という。）が不相応の保存費を要し、又はその価額を著しく減少するおそれがあると認めるときは、この期間を短縮することができる。
the name, quantity, nature, and location of the public auction property;
公売財産の名称、数量、性質及び所在
the method of the public auction;
公売の方法
the date, time, and place of the public auction;
公売の日時及び場所
the date, time, and place of the decision to sell;
売却決定の日時及び場所
if a public auction deposit is to be required to be furnished, the amount thereof;
公売保証金を提供させるときは、その金額
the deadline for payment of the purchase price;
買受代金の納付の期限
if certain qualifications or other requirements are necessary for a purchaser of the public auction property, a statement to that effect;
公売財産の買受人について一定の資格その他の要件を必要とするときは、その旨
a statement that a person who holds a pledge, mortgage, statutory lien, right of retention, or other right over the public auction property entitling the person to receive a distribution from the proceeds of the sale of that property is to report its content by the day before the date of the decision to sell;
公売財産上に質権、抵当権、先取特権、留置権その他その財産の売却代金から配当を受けることができる権利を有する者は、売却決定の日の前日までにその内容を申し出るべき旨
beyond the matters listed in the preceding items, any matter found to be important in relation to the public auction.
前各号に掲げる事項のほか、公売に関し重要と認められる事項
The public notice under the preceding paragraph is to be given by posting it on the bulletin board of the tax office or in another place within the tax office that is easily visible to the public; provided, however, that this does not preclude the concurrent use of other methods, such as posting in another appropriate place, or publication in the Official Gazette or in a daily newspaper carrying matters of current affairs.
前項の公告は、税務署の掲示場その他税務署内の公衆の見やすい場所に掲示して行う。ただし、他の適当な場所に掲示する方法、官報又は時事に関する事項を掲載する日刊新聞紙に掲げる方法その他の方法を併せて用いることを妨げない。
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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.
statutory lien
先取特権
A right the law itself gives certain creditors to be paid out of the debtor's property ahead of other creditors (Civil Code, Article 303). Some reach all of the debtor's property, such as a claim arising from employment (Article 306, item (ii)); others reach particular property only, such as a landlord's claim for rent and other debts under a lease of land or a building, which reaches, for land, the movables furnished to it or to a building used with it, the movables used on it and the crops or other fruits of it the tenant holds, and for a building, the movables the tenant has furnished it with (Articles 311 to 313). The Act on Land and Building Leases gives a landowner one over the tenant's building on the land for the last two years' rent that has fallen due (Article 12, paragraph (1)), which keeps its effect by the registration of the superficies or the land lease (Article 12, paragraph (2)).
Written by AI using Civil Code, Arts. 303, 306, 311, 312, 313 and Act on Land and Building Leases, Art. 12 as a reference.