# 国税徴収法 / National Tax Collection Act — 第百七条 (Article 107) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-107. 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: 第百七条 (Article 107)（再公売） — address `art-107` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-107 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-107 - 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. --- ### 第百七条（再公売） — Second Public Auction caption: machine translation, not official art-107 · https://japanlaw.org/en/national-tax-collection-act/art-107 · https://japanlaw.org/l/334AC0000000147/art-107 **第一項** 税務署長は、公売に付しても入札者等がないとき、入札等の価額が見積価額に達しないとき、又は次順位買受申込者が定められていない場合において次条第二項若しくは第五項若しくは第百十五条第四項（買受代金の納付の期限等）の規定により売却決定を取り消したときは、更に公売に付するものとする。 art-107/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-107/par-1 · https://japanlaw.org/l/334AC0000000147/art-107/par-1 The district director is to put property up for public auction again where, even though it was put up for public auction, there is no bidder, etc., where the price of the bids, etc. does not reach the estimated value, or where, in a case in which no next highest bidder has been determined, the decision to sell has been revoked under paragraph (2) or (5) of the following Article or Article 115, paragraph (4) (Payment Deadline for the Purchase Price, etc.). machine translation, not official **第二項** 税務署長は、前項の規定により公売に付する場合において、必要があると認めるときは、公売財産の見積価額の変更、第九十五条第一項本文（公売公告）の期間の短縮その他公売の条件の変更をすることができる。 art-107/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-107/par-2 · https://japanlaw.org/l/334AC0000000147/art-107/par-2 When putting property up for public auction under the preceding paragraph, if the district director finds it necessary, the district director may change the estimated value of the public auction property, shorten the period under the main clause of Article 95, paragraph (1) (Public Auction Notice), and make other changes to the conditions of the public auction. machine translation, not official **第三項** 第九十六条（公売の通知）の規定は、第一項の規定による公売が直前の公売期日から十日以内に行われるときは、適用しない。 art-107/par-3 · https://japanlaw.org/en/national-tax-collection-act/art-107/par-3 · https://japanlaw.org/l/334AC0000000147/art-107/par-3 The provisions of Article 96 (Notice of Public Auction) do not apply where the public auction under paragraph (1) is held within 10 days from the immediately preceding public auction date. machine translation, not official **第四項** 第一項の規定により公売に付する場合における第九十九条第一項第一号（見積価額の公告等）の規定の適用については、同号中「公売の日から三日前の日」とあるのは、「公売の日の前日」とする。 art-107/par-4 · https://japanlaw.org/en/national-tax-collection-act/art-107/par-4 · https://japanlaw.org/l/334AC0000000147/art-107/par-4 In the application of Article 99, paragraph (1), item (i) (Public Notice of the Estimated Value, Etc.) to a case of putting property up for public auction under paragraph (1), the phrase "the day three days before the day of the public auction" in that item is deemed to be replaced with "the day before the day of the public auction". machine translation, not official --- ## Cites - art-107/par-1: 次条第二項 → 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-107/par-1: 第五項 → 国税徴収法 第百八条第五項 (Article 108, paragraph (5)), art-108/par-5 — https://japanlaw.org/en/national-tax-collection-act/art-108/par-5 · https://japanlaw.org/l/334AC0000000147/art-108/par-5 - art-107/par-1: 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-107/par-2: 前項 → 国税徴収法 第百七条第一項 (Article 107, paragraph (1)), art-107/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-107/par-1 · https://japanlaw.org/l/334AC0000000147/art-107/par-1 - art-107/par-2: 第九十五条第一項 → 国税徴収法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-95/par-1 · https://japanlaw.org/l/334AC0000000147/art-95/par-1 - art-107/par-3: 第九十六条 → 国税徴収法 第九十六条 (Article 96), art-96 — https://japanlaw.org/en/national-tax-collection-act/art-96 · https://japanlaw.org/l/334AC0000000147/art-96 - art-107/par-3: 第一項 → 国税徴収法 第百七条第一項 (Article 107, paragraph (1)), art-107/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-107/par-1 · https://japanlaw.org/l/334AC0000000147/art-107/par-1 - art-107/par-4: 第一項 → 国税徴収法 第百七条第一項 (Article 107, paragraph (1)), art-107/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-107/par-1 · https://japanlaw.org/l/334AC0000000147/art-107/par-1 - art-107/par-4: 第九十九条第一項第一号 → 国税徴収法 第九十九条第一項第一号 (Article 99, paragraph (1), item (i)), art-99/par-1/item-1 — https://japanlaw.org/en/national-tax-collection-act/art-99/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-99/par-1/item-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 国税徴収法 第百七条第二項（再公売） — https://japanlaw.org/en/national-tax-collection-act/art-107/par-2 · https://japanlaw.org/l/334AC0000000147/art-107/par-2 - 国税徴収法 第百七条第三項（再公売） — https://japanlaw.org/en/national-tax-collection-act/art-107/par-3 · https://japanlaw.org/l/334AC0000000147/art-107/par-3 - 国税徴収法 第百七条第四項（再公売） — https://japanlaw.org/en/national-tax-collection-act/art-107/par-4 · https://japanlaw.org/l/334AC0000000147/art-107/par-4 - 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 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