# 国税徴収法 / National Tax Collection Act — 第百条 (Article 100)

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- Law: 国税徴収法 (National Tax Collection Act), 昭和三十四年法律第百四十七号
- English title "National Tax Collection Act": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第百条 (Article 100)（公売保証金） — address `art-100`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-100
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-100
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第百条（公売保証金） — Public Auction Deposit
<sup>caption: machine translation, not official</sup>
<sup>art-100 · https://japanlaw.org/en/national-tax-collection-act/art-100 · https://japanlaw.org/l/334AC0000000147/art-100</sup>

    **第一項**  公売財産の入札等をしようとする者（以下「入札者等」という。）は、税務署長が公売財産の見積価額の百分の十以上の額により定める公売保証金を次の各号に掲げるいずれかの方法により提供しなければならない。ただし、税務署長は、公売財産の見積価額が政令で定める金額以下である場合又は買受代金を売却決定の日に納付させるときは、公売保証金の提供を要しないものとすることができる。
    <sup>art-100/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-100/par-1 · https://japanlaw.org/l/334AC0000000147/art-100/par-1</sup>
    A person who intends to make a bid, etc. for public auction property (hereinafter referred to as a "bidder, etc.") must provide a public auction deposit, in an amount determined by the district director at 10 percent or more of the estimated value of the public auction property, by any of the methods set out in the following items. However, the district director may decide that a public auction deposit is not required where the estimated value of the public auction property is the amount specified by Cabinet Order or less, or where the purchase price is to be paid on the day of the decision to sell.
    <sup>machine translation, not official</sup>

      **一**  現金（国税の納付に使用することができる小切手のうち銀行の振出しに係るもの及びその支払保証のあるものを含む。次号、第四項及び第百十五条第三項（買受代金の納付の期限等）において同じ。）で納付する方法
      <sup>art-100/par-1/item-1 · https://japanlaw.org/en/national-tax-collection-act/art-100/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-100/par-1/item-1</sup>
      A method of payment in cash (including, among checks that can be used for payment of national tax, a check drawn by a bank and a check for which payment is guaranteed; the same applies in the following item, paragraph (4) and Article 115, paragraph (3) (Payment Deadline for the Purchase Price, etc.));
      <sup>machine translation, not official</sup>

      **二**  入札者等と保証銀行等（銀行その他税務署長が相当と認める者をいう。以下この号及び第四項において同じ。）との間において、当該入札者等に係る公売保証金に相当する現金を税務署長の催告により当該保証銀行等が納付する旨の契約（財務省令で定める要件を満たすものに限る。）が締結されたことを証する書面を税務署長に提出する方法
      <sup>art-100/par-1/item-2 · https://japanlaw.org/en/national-tax-collection-act/art-100/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-100/par-1/item-2</sup>
      A method of submitting to the district director a document certifying that a contract (limited to one that satisfies the requirements specified by Ministry of Finance Order) has been concluded between the bidder, etc. and a guaranteeing bank, etc. (meaning a bank or other person that the district director finds appropriate; the same applies hereinafter in this item and paragraph (4)) to the effect that the guaranteeing bank, etc. will, upon the demand of the district director, pay cash equivalent to the public auction deposit for the bidder, etc.
      <sup>machine translation, not official</sup>

    **第二項**  入札者等は、前項ただし書の規定の適用を受ける場合を除き、公売保証金を提供した後でなければ、入札等をすることができない。
    <sup>art-100/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-100/par-2 · https://japanlaw.org/l/334AC0000000147/art-100/par-2</sup>
    Except where the proviso to the preceding paragraph applies, a bidder, etc. may not make a bid, etc. unless the bidder, etc. has provided a public auction deposit.
    <sup>machine translation, not official</sup>

    **第三項**  公売財産の買受人は、第一項第一号に掲げる方法により提供した公売保証金がある場合には、当該公売保証金を買受代金に充てることができる。ただし、第百十五条第四項の規定により売却決定が取り消されたときは、当該公売保証金をその公売に係る国税に充て、なお残余があるときは、これを滞納者に交付しなければならない。
    <sup>art-100/par-3 · https://japanlaw.org/en/national-tax-collection-act/art-100/par-3 · https://japanlaw.org/l/334AC0000000147/art-100/par-3</sup>
    If there is a public auction deposit provided by the method set out in paragraph (1), item (i), the purchaser of the public auction property may apply that public auction deposit to the purchase price. However, if the decision to sell is revoked under Article 115, paragraph (4), the district director must apply that public auction deposit to the national tax relating to the public auction and, if there is still a remainder, deliver it to the delinquent taxpayer.
    <sup>machine translation, not official</sup>

    **第四項**  税務署長は、第一項第二号に掲げる方法により公売保証金を提供した入札者等に対して第百十五条第四項の規定による処分をした場合には、当該入札者等に係る保証銀行等に当該公売保証金に相当する現金を納付させるものとする。この場合において、当該保証銀行等が納付した現金は、当該処分を受けた者が第一項第一号に掲げる方法により提供した公売保証金とみなして、前項ただし書の規定を適用する。
    <sup>art-100/par-4 · https://japanlaw.org/en/national-tax-collection-act/art-100/par-4 · https://japanlaw.org/l/334AC0000000147/art-100/par-4</sup>
    Where the district director has made a disposition under Article 115, paragraph (4) against a bidder, etc. who provided a public auction deposit by the method set out in paragraph (1), item (ii), the district director is to cause the guaranteeing bank, etc. for that bidder, etc. to pay cash equivalent to that public auction deposit. In this case, the cash paid by that guaranteeing bank, etc. is deemed to be a public auction deposit provided by the person subject to that disposition by the method set out in paragraph (1), item (i), and the proviso to the preceding paragraph applies.
    <sup>machine translation, not official</sup>

    **第五項**  前項の規定は、税務署長が、第百八条第二項（公売実施の適正化のための措置）の規定による処分をした場合について準用する。この場合において、前項中「第百十五条第四項」とあるのは「第百八条第二項（公売実施の適正化のための措置）」と、「前項ただし書」とあるのは「同条第三項」と読み替えるものとする。
    <sup>art-100/par-5 · https://japanlaw.org/en/national-tax-collection-act/art-100/par-5 · https://japanlaw.org/l/334AC0000000147/art-100/par-5</sup>
    The provisions of the preceding paragraph apply mutatis mutandis to cases where the district director has made a disposition under Article 108, paragraph (2) (Measures to Ensure Proper Conduct of Public Auctions). In this case, the phrase "Article 115, paragraph (4)" in the preceding paragraph is deemed to be replaced with "Article 108, paragraph (2) (Measures to Ensure Proper Conduct of Public Auctions)", and the phrase "the proviso to the preceding paragraph" is deemed to be replaced with "paragraph (3) of that Article".
    <sup>machine translation, not official</sup>

    **第六項**  税務署長は、次の各号に掲げる場合には、遅滞なく、当該各号に規定する公売保証金をその提供した者に返還しなければならない。
    <sup>art-100/par-6 · https://japanlaw.org/en/national-tax-collection-act/art-100/par-6 · https://japanlaw.org/l/334AC0000000147/art-100/par-6</sup>
    In the cases set out in the following items, the district director must, without delay, return the public auction deposit prescribed in each item to the person who provided it.
    <sup>machine translation, not official</sup>

      **一**  第百四条から第百五条まで（最高価申込者等の決定）の規定により最高価申込者及び次順位買受申込者（以下「最高価申込者等」という。）を定めた場合において、他の入札者等の提供した公売保証金があるとき。
      <sup>art-100/par-6/item-1 · https://japanlaw.org/en/national-tax-collection-act/art-100/par-6/item-1 · https://japanlaw.org/l/334AC0000000147/art-100/par-6/item-1</sup>
      Where the highest bidder and the next highest bidder (hereinafter referred to as the "highest bidder, etc.") have been determined under Articles 104 through 105 (Determination of Highest Bidder, etc.) and there is a public auction deposit provided by another bidder, etc.;
      <sup>machine translation, not official</sup>

      **二**  入札等の価額の全部が見積価額に達しないことその他の理由により最高価申込者を定めることができなかつた場合において、入札者等の提供した公売保証金があるとき。
      <sup>art-100/par-6/item-2 · https://japanlaw.org/en/national-tax-collection-act/art-100/par-6/item-2 · https://japanlaw.org/l/334AC0000000147/art-100/par-6/item-2</sup>
      Where the highest bidder could not be determined because none of the prices of the bids, etc. reached the estimated value or for any other reason, and there is a public auction deposit provided by a bidder, etc.;
      <sup>machine translation, not official</sup>

      **三**  第百十四条の規定により最高価申込者等又は買受人がその入札等又は買受けを取り消した場合において、その者の提供した公売保証金があるとき。
      <sup>art-100/par-6/item-3 · https://japanlaw.org/en/national-tax-collection-act/art-100/par-6/item-3 · https://japanlaw.org/l/334AC0000000147/art-100/par-6/item-3</sup>
      Where the highest bidder, etc. or the purchaser has cancelled their bid, etc. or purchase under Article 114 and there is a public auction deposit provided by that person;
      <sup>machine translation, not official</sup>

      **四**  第百十五条第三項の規定により最高価申込者が買受代金を納付した場合において、最高価申込者が提供した公売保証金で第三項本文の規定により買受代金に充てたもの以外のもの又は次順位買受申込者が提供した公売保証金があるとき。
      <sup>art-100/par-6/item-4 · https://japanlaw.org/en/national-tax-collection-act/art-100/par-6/item-4 · https://japanlaw.org/l/334AC0000000147/art-100/par-6/item-4</sup>
      Where the highest bidder has paid the purchase price under Article 115, paragraph (3) and there is a public auction deposit provided by the highest bidder other than one applied to the purchase price under the main clause of paragraph (3), or a public auction deposit provided by the next highest bidder;
      <sup>machine translation, not official</sup>

      **五**  第百十七条（国税等の完納による売却決定の取消し）の規定により売却決定が取り消された場合において、買受人の提供した公売保証金があるとき。
      <sup>art-100/par-6/item-5 · https://japanlaw.org/en/national-tax-collection-act/art-100/par-6/item-5 · https://japanlaw.org/l/334AC0000000147/art-100/par-6/item-5</sup>
      Where the decision to sell has been revoked under Article 117 (Revocation of Decision to Sell upon Full Payment of National Tax, etc.) and there is a public auction deposit provided by the purchaser.
      <sup>machine translation, not official</sup>

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## Cites
- art-100/par-1/item-1: 次号 → 国税徴収法 第百条第一項第二号 (Article 100, paragraph (1), item (ii)), art-100/par-1/item-2 — https://japanlaw.org/en/national-tax-collection-act/art-100/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-100/par-1/item-2
- art-100/par-1/item-1: 第四項 → 国税徴収法 第百条第四項 (Article 100, paragraph (4)), art-100/par-4 — https://japanlaw.org/en/national-tax-collection-act/art-100/par-4 · https://japanlaw.org/l/334AC0000000147/art-100/par-4
- art-100/par-1/item-1: 第百十五条第三項 → 国税徴収法 第百十五条第三項 (Article 115, paragraph (3)), art-115/par-3 — https://japanlaw.org/en/national-tax-collection-act/art-115/par-3 · https://japanlaw.org/l/334AC0000000147/art-115/par-3
- art-100/par-1/item-2: この号 → 国税徴収法 第百条第一項第二号 (Article 100, paragraph (1), item (ii)), art-100/par-1/item-2 — https://japanlaw.org/en/national-tax-collection-act/art-100/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-100/par-1/item-2
- art-100/par-1/item-2: 第四項 → 国税徴収法 第百条第四項 (Article 100, paragraph (4)), art-100/par-4 — https://japanlaw.org/en/national-tax-collection-act/art-100/par-4 · https://japanlaw.org/l/334AC0000000147/art-100/par-4
- art-100/par-2: 前項 → 国税徴収法 第百条第一項 (Article 100, paragraph (1)), art-100/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-100/par-1 · https://japanlaw.org/l/334AC0000000147/art-100/par-1
- art-100/par-3: 第一項第一号 → 国税徴収法 第百条第一項第一号 (Article 100, paragraph (1), item (i)), art-100/par-1/item-1 — https://japanlaw.org/en/national-tax-collection-act/art-100/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-100/par-1/item-1
- art-100/par-3: 第百十五条第四項 → 国税徴収法 第百十五条第四項 (Article 115, paragraph (4)), art-115/par-4 — https://japanlaw.org/en/national-tax-collection-act/art-115/par-4 · https://japanlaw.org/l/334AC0000000147/art-115/par-4
- art-100/par-4: 第一項第二号 → 国税徴収法 第百条第一項第二号 (Article 100, paragraph (1), item (ii)), art-100/par-1/item-2 — https://japanlaw.org/en/national-tax-collection-act/art-100/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-100/par-1/item-2
- art-100/par-4: 第百十五条第四項 → 国税徴収法 第百十五条第四項 (Article 115, paragraph (4)), art-115/par-4 — https://japanlaw.org/en/national-tax-collection-act/art-115/par-4 · https://japanlaw.org/l/334AC0000000147/art-115/par-4
- art-100/par-4: 第一項第一号 → 国税徴収法 第百条第一項第一号 (Article 100, paragraph (1), item (i)), art-100/par-1/item-1 — https://japanlaw.org/en/national-tax-collection-act/art-100/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-100/par-1/item-1
- art-100/par-4: 前項 → 国税徴収法 第百条第三項 (Article 100, paragraph (3)), art-100/par-3 — https://japanlaw.org/en/national-tax-collection-act/art-100/par-3 · https://japanlaw.org/l/334AC0000000147/art-100/par-3
- art-100/par-5: 前項 → 国税徴収法 第百条第四項 (Article 100, paragraph (4)), art-100/par-4 — https://japanlaw.org/en/national-tax-collection-act/art-100/par-4 · https://japanlaw.org/l/334AC0000000147/art-100/par-4
- art-100/par-5: 第百八条第二項 → 国税徴収法 第百八条第二項 (Article 108, paragraph (2)), art-108/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-108/par-2 · https://japanlaw.org/l/334AC0000000147/art-108/par-2
- art-100/par-5: 第百十五条第四項 → 国税徴収法 第百十五条第四項 (Article 115, paragraph (4)), art-115/par-4 — https://japanlaw.org/en/national-tax-collection-act/art-115/par-4 · https://japanlaw.org/l/334AC0000000147/art-115/par-4
- art-100/par-5: 前項 → 国税徴収法 第百条第三項 (Article 100, paragraph (3)), art-100/par-3 — https://japanlaw.org/en/national-tax-collection-act/art-100/par-3 · https://japanlaw.org/l/334AC0000000147/art-100/par-3
- art-100/par-5: 同条第三項 → 国税徴収法 第百八条第三項 (Article 108, paragraph (3)), art-108/par-3 — https://japanlaw.org/en/national-tax-collection-act/art-108/par-3 · https://japanlaw.org/l/334AC0000000147/art-108/par-3
- art-100/par-6/item-1: 第百四条から第百五条まで → 国税徴収法 第百四条 (Article 104), art-104 — https://japanlaw.org/en/national-tax-collection-act/art-104 · https://japanlaw.org/l/334AC0000000147/art-104
- art-100/par-6/item-1: 第百四条から第百五条まで → 国税徴収法 第百四条の二 (Article 104-2), art-104-2 — https://japanlaw.org/en/national-tax-collection-act/art-104-2 · https://japanlaw.org/l/334AC0000000147/art-104-2
- art-100/par-6/item-1: 第百四条から第百五条まで → 国税徴収法 第百五条 (Article 105), art-105 — https://japanlaw.org/en/national-tax-collection-act/art-105 · https://japanlaw.org/l/334AC0000000147/art-105
- art-100/par-6/item-3: 第百十四条 → 国税徴収法 第百十四条 (Article 114), art-114 — https://japanlaw.org/en/national-tax-collection-act/art-114 · https://japanlaw.org/l/334AC0000000147/art-114
- art-100/par-6/item-4: 第百十五条第三項 → 国税徴収法 第百十五条第三項 (Article 115, paragraph (3)), art-115/par-3 — https://japanlaw.org/en/national-tax-collection-act/art-115/par-3 · https://japanlaw.org/l/334AC0000000147/art-115/par-3
- art-100/par-6/item-4: 第三項 → 国税徴収法 第百条第三項 (Article 100, paragraph (3)), art-100/par-3 — https://japanlaw.org/en/national-tax-collection-act/art-100/par-3 · https://japanlaw.org/l/334AC0000000147/art-100/par-3
- art-100/par-6/item-5: 第百十七条 → 国税徴収法 第百十七条 (Article 117), art-117 — https://japanlaw.org/en/national-tax-collection-act/art-117 · https://japanlaw.org/l/334AC0000000147/art-117

## Cited by

9 provisions cite this one. No official source publishes this direction.

- 国税徴収法 第百条第一項第一号（公売保証金） — https://japanlaw.org/en/national-tax-collection-act/art-100/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-100/par-1/item-1
- 国税徴収法 第百条第一項第二号（公売保証金） — https://japanlaw.org/en/national-tax-collection-act/art-100/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-100/par-1/item-2
- 国税徴収法 第百条第二項（公売保証金） — https://japanlaw.org/en/national-tax-collection-act/art-100/par-2 · https://japanlaw.org/l/334AC0000000147/art-100/par-2
- 国税徴収法 第百条第三項（公売保証金） — https://japanlaw.org/en/national-tax-collection-act/art-100/par-3 · https://japanlaw.org/l/334AC0000000147/art-100/par-3
- 国税徴収法 第百条第四項（公売保証金） — https://japanlaw.org/en/national-tax-collection-act/art-100/par-4 · https://japanlaw.org/l/334AC0000000147/art-100/par-4
- 国税徴収法 第百条第五項（公売保証金） — https://japanlaw.org/en/national-tax-collection-act/art-100/par-5 · https://japanlaw.org/l/334AC0000000147/art-100/par-5
- 国税徴収法 第百条第六項第四号（公売保証金） — https://japanlaw.org/en/national-tax-collection-act/art-100/par-6/item-4 · https://japanlaw.org/l/334AC0000000147/art-100/par-6/item-4
- 国税徴収法 第百八条第三項（公売実施の適正化のための措置） — https://japanlaw.org/en/national-tax-collection-act/art-108/par-3 · https://japanlaw.org/l/334AC0000000147/art-108/par-3
- 国税徴収法 附則第五十五条第一項（公売保証金等に関する経過措置） — https://japanlaw.org/en/national-tax-collection-act/suppl-4191-6/art-55/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-55/par-1

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 国税徴収法 — the text in force from 2026-05-25 (https://laws.e-gov.go.jp/law/334AC0000000147/20260525_506AC0000000052), retrieved 2026-11-02
- Japanese Law Translation Database System, Ministry of Justice (法務省) — National Tax Collection Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3874/tb), retrieved 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-013, translated 2026-11-02
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-tax-collection-act-20261102T093952-013, translated 2026-11-02
- This site's parser, version 220 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02