# 国税徴収法 / National Tax Collection Act — 第百六条の二 (Article 106-2) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-106-2. 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: 第百六条の二 (Article 106-2)（調査の嘱託） — address `art-106-2` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-106-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-106-2 - 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. --- ### 第百六条の二（調査の嘱託） — Commission of Examinations caption: machine translation, not official art-106-2 · https://japanlaw.org/en/national-tax-collection-act/art-106-2 · https://japanlaw.org/l/334AC0000000147/art-106-2 **第一項** 税務署長は、公売不動産の最高価申込者等（その者が法人である場合には、その役員。以下この項において同じ。）が暴力団員等に該当するか否かについて、必要な調査をその税務署の所在地を管轄する都道府県警察に嘱託しなければならない。ただし、公売不動産の最高価申込者等が暴力団員等に該当しないと認めるべき事情があるものとして財務省令で定める場合は、この限りでない。 art-106-2/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-106-2/par-1 · https://japanlaw.org/l/334AC0000000147/art-106-2/par-1 The district director must commission the prefectural police having jurisdiction over the location of the tax office to conduct the necessary investigation as to whether the highest bidder, etc. for the real property for public auction (if that person is a corporation, its officer; the same applies hereinafter in this paragraph) falls under organized crime group member, etc. However, this does not apply in cases specified by Ministry of Finance Order as those where there are circumstances in which the highest bidder, etc. for the real property for public auction should be found not to fall under organized crime group member, etc. machine translation, not official **第二項** 税務署長は、自己の計算において最高価申込者等に公売不動産の入札等をさせた者があると認める場合には、当該公売不動産の入札等をさせた者（その者が法人である場合には、その役員。以下この項において同じ。）が暴力団員等に該当するか否かについて、必要な調査をその税務署の所在地を管轄する都道府県警察に嘱託しなければならない。ただし、公売不動産の入札等をさせた者が暴力団員等に該当しないと認めるべき事情があるものとして財務省令で定める場合は、この限りでない。 art-106-2/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-106-2/par-2 · https://japanlaw.org/l/334AC0000000147/art-106-2/par-2 If the district director finds that there is a person who has had the highest bidder, etc. make a bid, etc. for the real property for public auction on that person's own account, the district director must commission the prefectural police having jurisdiction over the location of the tax office to conduct the necessary investigation as to whether the person who had the bid, etc. made for the real property for public auction (if that person is a corporation, its officer; the same applies hereinafter in this paragraph) falls under organized crime group member, etc. However, this does not apply in cases specified by Ministry of Finance Order as those where there are circumstances in which the person who had the bid, etc. made for the real property for public auction should be found not to fall under organized crime group member, etc. machine translation, not official --- ## Cites - art-106-2/par-1: この項 → 国税徴収法 第百六条の二第一項 (Article 106-2, paragraph (1)), art-106-2/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-106-2/par-1 · https://japanlaw.org/l/334AC0000000147/art-106-2/par-1 - art-106-2/par-2: この項 → 国税徴収法 第百六条の二第二項 (Article 106-2, paragraph (2)), art-106-2/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-106-2/par-2 · https://japanlaw.org/l/334AC0000000147/art-106-2/par-2 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 国税徴収法 第九十九条の二第一項（暴力団員等に該当しないこと等の陳述） — https://japanlaw.org/en/national-tax-collection-act/art-99-2/par-1 · https://japanlaw.org/l/334AC0000000147/art-99-2/par-1 - 国税徴収法 第九十九条の二第一項第一号（暴力団員等に該当しないこと等の陳述） — https://japanlaw.org/en/national-tax-collection-act/art-99-2/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-99-2/par-1/item-1 - 国税徴収法 第百六条の二第一項（調査の嘱託） — https://japanlaw.org/en/national-tax-collection-act/art-106-2/par-1 · https://japanlaw.org/l/334AC0000000147/art-106-2/par-1 - 国税徴収法 第百六条の二第二項（調査の嘱託） — https://japanlaw.org/en/national-tax-collection-act/art-106-2/par-2 · https://japanlaw.org/l/334AC0000000147/art-106-2/par-2 - 国税徴収法 第百九条第四項（随意契約による売却） — https://japanlaw.org/en/national-tax-collection-act/art-109/par-4 · https://japanlaw.org/l/334AC0000000147/art-109/par-4 - 国税徴収法 第百十三条第一項（不動産等の売却決定） — https://japanlaw.org/en/national-tax-collection-act/art-113/par-1 · https://japanlaw.org/l/334AC0000000147/art-113/par-1 - 国税徴収法 附則第五十三条第一項（国税徴収法の一部改正に伴う経過措置） — https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-53/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-53/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-20261102T093952-014, 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