# 国税徴収法 / National Tax Collection Act — 第百一条 (Article 101)

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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: 第百一条 (Article 101)（入札及び開札） — address `art-101`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-101
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-101
- 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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### 第百一条（入札及び開札） — Bidding and Opening of Bids
<sup>caption: machine translation, not official</sup>
<sup>art-101 · https://japanlaw.org/en/national-tax-collection-act/art-101 · https://japanlaw.org/l/334AC0000000147/art-101</sup>

    **第一項**  入札をしようとする者は、その住所又は居所、氏名（法人にあつては、名称。以下同じ。）、公売財産の名称、入札価額その他必要な事項を記載した入札書に封をして、これを徴収職員に差し出さなければならない。この場合において、情報通信技術を活用した行政の推進等に関する法律（平成十四年法律第百五十一号）第六条第一項（電子情報処理組織による申請等）の規定により同項に規定する電子情報処理組織を使用して入札がされる場合には、入札書に封をすることに相当する措置であつて財務省令で定めるものをもつて当該封をすることに代えるものとする。
    <sup>art-101/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-101/par-1 · https://japanlaw.org/l/334AC0000000147/art-101/par-1</sup>
    A person who intends to make a bid must seal a bid document stating their address or residence, name (in the case of a corporation, its name; the same applies hereinafter), the name of the public auction property, the bid price and other necessary particulars, and submit it to a collection official. In this case, where a bid is made using the electronic data processing system prescribed in Article 6, paragraph (1) (Applications Using Electronic Data Processing Systems) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology (Act No. 151 of 2002) pursuant to that paragraph, a measure specified by Ministry of Finance Order that corresponds to sealing the bid document is to be substituted for that sealing.
    <sup>machine translation, not official</sup>

    **第二項**  入札者は、その提出した入札書の引換、変更又は取消をすることができない。
    <sup>art-101/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-101/par-2 · https://japanlaw.org/l/334AC0000000147/art-101/par-2</sup>
    A bidder may not exchange, change or cancel the bid document that the bidder submitted.
    <sup>machine translation, not official</sup>

    **第三項**  開札をするときは、徴収職員は、入札者を開札に立ち会わせなければならない。ただし、入札者が立ち会わないときは、税務署所属の他の職員を開札に立ち会わせなければならない。
    <sup>art-101/par-3 · https://japanlaw.org/en/national-tax-collection-act/art-101/par-3 · https://japanlaw.org/l/334AC0000000147/art-101/par-3</sup>
    When opening bids, the collection official must have the bidders attend the opening. However, if the bidders do not attend, the collection official must have another official belonging to the tax office attend the opening.
    <sup>machine translation, not official</sup>

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## Cites
- art-101/par-1: 情報通信技術を活用した行政の推進等に関する法律（平成十四年法律第百五十一号）第六条第一項 → e-Gov law 414AC0000000151, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection

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## 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 222 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02