# 国税徴収法 / National Tax Collection Act — 第百五条 (Article 105) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-105. 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: 第百五条 (Article 105)（複数落札入札制による最高価申込者の決定） — address `art-105` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-105 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-105 - 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. --- ### 第百五条（複数落札入札制による最高価申込者の決定） — Determination of the Highest Bidder under the Multiple Successful Bid System caption: machine translation, not official art-105 · https://japanlaw.org/en/national-tax-collection-act/art-105 · https://japanlaw.org/l/334AC0000000147/art-105 **第一項** 税務署長は、種類及び価額が同じ財産を一時に多量に入札の方法により公売する場合において、必要があると認めるときは、その財産の数量の範囲内において入札をしようとする者の希望する数量及び単価を入札させ、見積価額以上の単価の入札者のうち、入札価額の高い入札者から順次その財産の数量に達するまでの入札者を最高価申込者とする方法（以下「複数落札入札制」という。）によることができる。この場合において、最高価申込者となるべき最後の順位の入札者が二人以上あるときは、入札数量の多いものを先順位の入札者とし、入札数量が同じときは、くじで先順位の入札者を定める。 art-105/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-105/par-1 · https://japanlaw.org/l/334AC0000000147/art-105/par-1 When selling at public auction by the method of bidding a large quantity of property of the same type and price at one time, if the district director finds it necessary, the district director may adopt a method (hereinafter referred to as the "multiple successful bid system") of having the persons who intend to bid make bids stating the quantity and unit price they desire within the quantity of that property, and of making highest bidders of the bidders, among those whose unit price is the estimated value or more, in descending order of bid price until the quantity of that property is reached. In this case, if there are two or more bidders in the last rank who are to become highest bidders, the one with the larger bid quantity is the prior-ranked bidder, and if the bid quantities are the same, the prior-ranked bidder is determined by lot. machine translation, not official **第二項** 複数落札入札制による場合において、最高価申込者のうち最後の順位の入札者の入札数量が他の最高価申込者の入札数量とあわせて公売財産の数量をこえるときは、そのこえる入札数量については、入札がなかつたものとする。 art-105/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-105/par-2 · https://japanlaw.org/l/334AC0000000147/art-105/par-2 In the case of the multiple successful bid system, if the bid quantity of the last-ranked bidder among the highest bidders, together with the bid quantities of the other highest bidders, exceeds the quantity of the public auction property, the excess bid quantity is to be treated as not having been bid. machine translation, not official **第三項** 税務署長は、複数落札入札制による最高価申込者に対して売却決定をした場合において、買受人のうちに買受代金をその納付の期限までに納付しない者があるときは、開札に引き続き売却決定を行い、かつ、直ちに代金を納付させるときに限り、その者に売却決定をした数量の範囲内において、まず、前項の規定により入札がなかつたものとされた入札数量（買受代金を納付しない買受人の同項の規定により入札がなかつたものとされた入札数量を除く。）につき入札があつたものとし、次に、第一項後段の規定により最高価申込者とならなかつた者を最高価申込者とすることができる。この場合においては、同項後段及び前項の規定を準用する。 art-105/par-3 · https://japanlaw.org/en/national-tax-collection-act/art-105/par-3 · https://japanlaw.org/l/334AC0000000147/art-105/par-3 Where the district director has made a decision to sell to highest bidders under the multiple successful bid system, if any of the purchasers does not pay the purchase price by its payment deadline, then only where the decision to sell is made following the opening of bids and payment of the price is made immediately, the district director may, within the quantity for which the decision to sell was made to that person, first treat bids as having been made for the bid quantity treated as not bid under the preceding paragraph (excluding the bid quantity treated as not bid under that paragraph of a purchaser who did not pay the purchase price), and next determine as highest bidders those who did not become highest bidders under the second sentence of paragraph (1). In this case, the second sentence of that paragraph and the preceding paragraph apply mutatis mutandis. machine translation, not official --- ## Cites - art-105/par-3: 前項 → 国税徴収法 第百五条第二項 (Article 105, paragraph (2)), art-105/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-105/par-2 · https://japanlaw.org/l/334AC0000000147/art-105/par-2 - art-105/par-3: 第一項 → 国税徴収法 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-105/par-1 · https://japanlaw.org/l/334AC0000000147/art-105/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 国税徴収法 第九十九条第一項第二号（見積価額の公告等） — https://japanlaw.org/en/national-tax-collection-act/art-99/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-99/par-1/item-2 - 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 第百五条第三項（複数落札入札制による最高価申込者の決定） — https://japanlaw.org/en/national-tax-collection-act/art-105/par-3 · https://japanlaw.org/l/334AC0000000147/art-105/par-3 --- ## 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