# 国税徴収法 / National Tax Collection Act — 第百四条の二 (Article 104-2) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-104-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第百四条の二 (Article 104-2)（次順位買受申込者の決定） — address `art-104-2` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-104-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-104-2 - 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. --- ### 第百四条の二（次順位買受申込者の決定） — Determination of the Next Highest Bidder caption: machine translation, not official art-104-2 · https://japanlaw.org/en/national-tax-collection-act/art-104-2 · https://japanlaw.org/l/334AC0000000147/art-104-2 **第一項** 徴収職員は、入札の方法により不動産、船舶、航空機、自動車、建設機械、小型船舶、債権又は電話加入権以外の無体財産権等（以下「不動産等」という。）の公売をした場合において、最高価申込者の入札価額（以下この条において「最高入札価額」という。）に次ぐ高い価額（見積価額以上で、かつ、最高入札価額から公売保証金の額を控除した金額以上であるものに限る。第三項において同じ。）による入札者（前条第二項の規定によりくじで最高価申込者を定めた場合には、当該最高価申込者以外の最高の価額の入札者とする。第三項において同じ。）から次順位による買受けの申込みがあるときは、その者を次順位買受申込者として定めなければならない。 art-104-2/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-104-2/par-1 · https://japanlaw.org/l/334AC0000000147/art-104-2/par-1 Where the collection official has sold at public auction by the method of bidding real property, ships, aircraft, motor vehicles, construction machinery, small vessels, claims, or incorporeal property, etc. other than telephone subscription rights (hereinafter referred to as "real property, etc."), if a bidder whose bid is at the next highest price after the bid price of the highest bidder (hereinafter in this Article referred to as the "highest bid price") (limited to a price that is the estimated value or more and is the amount obtained by deducting the amount of the public auction deposit from the highest bid price or more; the same applies in paragraph (3)) (or, where the highest bidder was determined by lot under paragraph (2) of the preceding Article, the bidder at the highest price other than that highest bidder; the same applies in paragraph (3)) offers to purchase as the next in order, the collection official must determine that person as the next highest bidder. machine translation, not official **第二項** 前項の次順位による買受けの申込みは、最高価申込者の決定後直ちにしなければならない。 art-104-2/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-104-2/par-2 · https://japanlaw.org/l/334AC0000000147/art-104-2/par-2 The offer to purchase as the next in order under the preceding paragraph must be made immediately after the determination of the highest bidder. machine translation, not official **第三項** 第一項の場合において、最高入札価額に次ぐ高い価額による入札者が二人以上あるときは、くじで定める。 art-104-2/par-3 · https://japanlaw.org/en/national-tax-collection-act/art-104-2/par-3 · https://japanlaw.org/l/334AC0000000147/art-104-2/par-3 In the case referred to in paragraph (1), if there are two or more bidders whose bids are at the next highest price after the highest bid price, the next highest bidder is determined by lot. machine translation, not official --- ## Cites - art-104-2/par-1: この条 → 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-104-2/par-1: 第三項 → 国税徴収法 第百四条の二第三項 (Article 104-2, paragraph (3)), art-104-2/par-3 — https://japanlaw.org/en/national-tax-collection-act/art-104-2/par-3 · https://japanlaw.org/l/334AC0000000147/art-104-2/par-3 - art-104-2/par-1: 前条第二項 → 国税徴収法 第百四条第二項 (Article 104, paragraph (2)), art-104/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-104/par-2 · https://japanlaw.org/l/334AC0000000147/art-104/par-2 - art-104-2/par-2: 前項 → 国税徴収法 第百四条の二第一項 (Article 104-2, paragraph (1)), art-104-2/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-104-2/par-1 · https://japanlaw.org/l/334AC0000000147/art-104-2/par-1 - art-104-2/par-3: 第一項 → 国税徴収法 第百四条の二第一項 (Article 104-2, paragraph (1)), art-104-2/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-104-2/par-1 · https://japanlaw.org/l/334AC0000000147/art-104-2/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 国税徴収法 第百条第六項第一号（公売保証金） — 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 - 国税徴収法 第百四条の二第一項（次順位買受申込者の決定） — https://japanlaw.org/en/national-tax-collection-act/art-104-2/par-1 · https://japanlaw.org/l/334AC0000000147/art-104-2/par-1 - 国税徴収法 第百四条の二第二項（次順位買受申込者の決定） — https://japanlaw.org/en/national-tax-collection-act/art-104-2/par-2 · https://japanlaw.org/l/334AC0000000147/art-104-2/par-2 - 国税徴収法 第百四条の二第三項（次順位買受申込者の決定） — https://japanlaw.org/en/national-tax-collection-act/art-104-2/par-3 · https://japanlaw.org/l/334AC0000000147/art-104-2/par-3 - 地方税法 第十九条の四第一項第二号（審査請求期間の特例） — https://japanlaw.org/en/local-tax-act/art-19-4/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-19-4/par-1/item-2 --- ## 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-20261102T093952-014, 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