①The district director may, with regard to a person for whom there is a fact found to show that the person falls under any of the following, for two years after the fact occurred, restrict that person from entering the place of the public auction, expel that person from that place, or not allow that person to make a bid, etc. The same applies to a person who employs, as an employee or other worker, a person for whom two years have not elapsed since the fact occurred, and to a person who makes such a person an agent for a bid, etc.

②With regard to a bid, etc. by a person who falls under the preceding paragraph or a decision determining that person as the highest bidder, etc., the district director may treat the bid, etc. as not having been made or revoke the decision.

③In the case referred to in the preceding paragraph, if there is a public auction deposit paid by the person subject to the disposition under that paragraph, that public auction deposit reverts to the national treasury. In this case, Article 100, paragraph (6) (Public Auction Deposit) does not apply.

④When the district director finds it necessary for the application of paragraph (1), the district director may require proof of the status of a bidder, etc.

⑤Where the district director finds that the highest bidder, etc. for real property for public auction, or a person who has had the highest bidder, etc. make a bid, etc. for the real property for public auction on their own account, falls under either of the following, the district director may revoke the decision determining those persons as the highest bidder, etc.

①In any of the following cases, the district director may sell seized property, etc. by private contract in lieu of public auction.

②Article 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.

③When 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.

④The 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".

Where a case falls under paragraph (1), item (iii) of the preceding Article, the State may, if necessary, purchase the property at the estimated value under paragraph (2) of that Article.

When putting movables, securities or telephone subscription rights up for realization, the district director makes a decision to sell to the highest bidder (including, in the case of a sale by private contract, the person to become the purchaser; the same applies hereinafter) on the day of the public auction (or, in the case of a sale by private contract, the day of the sale; hereinafter referred to as the "public auction date, etc.").

①The revocation of a decision to sell relating to movables or securities that have been realized cannot be asserted against a purchaser in good faith who has paid the purchase price.

②Where there is a person who has suffered damage because the revocation cannot be asserted against the purchaser under the preceding paragraph, the State is liable to compensate the amount of loss that would ordinarily arise, except where that person was intentional or negligent as to the occurrence of the damage. In this case, if there is another person liable for the cause of the damage, this does not preclude the exercise of the right of reimbursement against that person.

①When putting real property, etc. up for realization, the district director makes a decision to sell to the highest bidder on the day on which seven days have elapsed counting from the public auction date, etc. (when putting real property up for realization, the day specified by Ministry of Finance Order taking into account the number of days ordinarily required for the investigation under Article 106-2 (Commission of Examinations) (including as applied mutatis mutandis pursuant to Article 109, paragraph (4) (Sale by Private Contract)); hereinafter referred to as the "date of decision to sell").

②Where a next highest bidder has been determined, if any of the cases set out in the following items applies, the district director makes a decision to sell to the next highest bidder on the day specified in the relevant item.

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.

①The 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).

②The district director may extend the deadline under the preceding paragraph if the director finds it necessary; however, the period must not exceed 30 days.

③The purchaser must pay the purchase price in cash by the deadline under paragraph (1).

④If the purchaser does not pay the purchase price by the deadline under paragraph (1), the district director may revoke the decision to sell.

①The purchaser acquires the property put up for realization at the time the purchaser pays the purchase price.

②When a collection official has received the purchase price, the national tax relating to the realization is deemed to have been collected from the delinquent taxpayer to the extent of the amount received.

The district director must revoke the decision to sell if the fact of full payment of the national tax relating to the property put up for realization (in the case of realizing specified real property under participatory seizure, the national tax relating to the specified participatory seizure, or the national tax, local tax or public charge relating to the seizure by delinquent tax collection procedure of an administrative agency, etc. consenting to realization) is proved before the purchaser's payment of the purchase price.

When the purchaser of property put up for realization (excluding securities) has paid the purchase price, the district director must deliver the written notice of the decision to sell to the purchaser; however, the director may refrain from delivering it for movables.

①When the purchaser of realized movables, securities, or motor vehicles, construction machinery or small vessels (limited to those that a collection official has taken into possession) has paid the purchase price, the district director must deliver the property to the purchaser.

②In the case referred to in the preceding paragraph, if the property is being kept by the delinquent taxpayer or a third party, the district director may deliver the property by delivering the written notice of the decision to sell to the purchaser. In this case, the district director who has delivered the property must notify the delinquent taxpayer or the third party to that effect.

①When delivering realized securities to the purchaser, if it is necessary to have the delinquent taxpayer carry out procedures for indorsement, change of name or restoration of negotiability with respect to the transfer of the rights relating to the securities, the district director must specify a time limit and have the delinquent taxpayer carry out those procedures.

②In the case referred to in the preceding paragraph, if the delinquent taxpayer does not carry out the procedures referred to in that paragraph by that time limit, the district director may carry out the procedures on behalf of the delinquent taxpayer.

With respect to property put up for realization for which registration is required for the transfer of rights, except where otherwise provided for in the Real Property Registration Act (Act No. 123 of 2004) or other laws and regulations, the district director must, at the request of the purchaser who has paid the purchase price, commission the relevant authority to register the transfer of the rights.

①When the purchaser of a realized claim or of property prescribed in Article 73, paragraph (1) (Procedures for Seizure of Telephone Subscription Rights, etc.) or Article 73-2, paragraph (1) (Procedures for Seizure of Book-Entry Corporate Bonds, etc.) has paid the purchase price, the district director must deliver the written notice of the decision to sell to the third-party debtor, etc.

②In the case referred to in the preceding paragraph, if there is a document that has been taken up pursuant to the provisions of Article 65 (Taking Up of Instruments Evidencing a Claim) (including as applied mutatis mutandis pursuant to Article 73, paragraph (5) (Taking Up of Certificates of Rights)), the document must be delivered to the purchaser.