# 国税徴収法 / National Tax Collection Act — 第百八条 (Article 108)

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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: 第百八条 (Article 108)（公売実施の適正化のための措置） — address `art-108`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-108
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-108
- 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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### 第百八条（公売実施の適正化のための措置） — Measures to Ensure Proper Conduct of Public Auctions
<sup>caption: machine translation, not official</sup>
<sup>art-108 · https://japanlaw.org/en/national-tax-collection-act/art-108 · https://japanlaw.org/l/334AC0000000147/art-108</sup>

    **第一項**  税務署長は、次に掲げる者に該当すると認められる事実がある者については、その事実があつた後二年間、公売の場所に入ることを制限し、若しくはその場所から退場させ、又は入札等をさせないことができる。その事実があつた後二年を経過しない者を使用人その他の従業者として使用する者及びこれらの者を入札等の代理人とする者についても、また同様とする。
    <sup>art-108/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-108/par-1 · https://japanlaw.org/l/334AC0000000147/art-108/par-1</sup>
    The district director may, with regard to a person for whom there is a fact found to show that the person falls under any of the following, for two years after the fact occurred, restrict that person from entering the place of the public auction, expel that person from that place, or not allow that person to make a bid, etc. The same applies to a person who employs, as an employee or other worker, a person for whom two years have not elapsed since the fact occurred, and to a person who makes such a person an agent for a bid, etc.
    <sup>machine translation, not official</sup>

      **一**  入札等をしようとする者の公売への参加若しくは入札等、最高価申込者等の決定又は買受人の買受代金の納付を妨げた者
      <sup>art-108/par-1/item-1 · https://japanlaw.org/en/national-tax-collection-act/art-108/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-108/par-1/item-1</sup>
      A person who obstructed the participation in a public auction or the bid, etc. of a person who intends to make a bid, etc., the determination of the highest bidder, etc., or the payment of the purchase price by the purchaser;
      <sup>machine translation, not official</sup>

      **二**  公売に際して不当に価額を引き下げる目的をもつて連合した者
      <sup>art-108/par-1/item-2 · https://japanlaw.org/en/national-tax-collection-act/art-108/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-108/par-1/item-2</sup>
      A person who conspired for the purpose of unjustly lowering the price at a public auction.
      <sup>machine translation, not official</sup>

      **三**  偽りの名義で買受申込みをした者
      <sup>art-108/par-1/item-3 · https://japanlaw.org/en/national-tax-collection-act/art-108/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-108/par-1/item-3</sup>
      A person who made an application to purchase under a false name;
      <sup>machine translation, not official</sup>

      **四**  正当な理由がなく、買受代金の納付の期限までにその代金を納付しない買受人
      <sup>art-108/par-1/item-4 · https://japanlaw.org/en/national-tax-collection-act/art-108/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/art-108/par-1/item-4</sup>
      A purchaser who, without a justifiable reason, does not pay the purchase price by the payment deadline for payment of the purchase price;
      <sup>machine translation, not official</sup>

      **五**  故意に公売財産を損傷し、その価額を減少させた者
      <sup>art-108/par-1/item-5 · https://japanlaw.org/en/national-tax-collection-act/art-108/par-1/item-5 · https://japanlaw.org/l/334AC0000000147/art-108/par-1/item-5</sup>
      A person who intentionally damaged public auction property and reduced its value;
      <sup>machine translation, not official</sup>

      **六**  前各号に掲げる者のほか、公売又は随意契約による売却の実施を妨げる行為をした者
      <sup>art-108/par-1/item-6 · https://japanlaw.org/en/national-tax-collection-act/art-108/par-1/item-6 · https://japanlaw.org/l/334AC0000000147/art-108/par-1/item-6</sup>
      In addition to the persons listed in the preceding items, a person who committed an act obstructing the conduct of a public auction or a sale by private contract.
      <sup>machine translation, not official</sup>

    **第二項**  前項の規定に該当する者の入札等又はその者を最高価申込者等とする決定については、税務署長は、その入札等がなかつたものとし、又はその決定を取り消すことができるものとする。
    <sup>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</sup>
    With regard to a bid, etc. by a person who falls under the preceding paragraph or a decision determining that person as the highest bidder, etc., the district director may treat the bid, etc. as not having been made or revoke the decision.
    <sup>machine translation, not official</sup>

    **第三項**  前項の場合において、同項の処分を受けた者の納付した公売保証金があるときは、その公売保証金は、国庫に帰属する。この場合において、第百条第六項（公売保証金）の規定は、適用しない。
    <sup>art-108/par-3 · https://japanlaw.org/en/national-tax-collection-act/art-108/par-3 · https://japanlaw.org/l/334AC0000000147/art-108/par-3</sup>
    In the case referred to in the preceding paragraph, if there is a public auction deposit paid by the person subject to the disposition under that paragraph, that public auction deposit reverts to the national treasury. In this case, Article 100, paragraph (6) (Public Auction Deposit) does not apply.
    <sup>machine translation, not official</sup>

    **第四項**  税務署長は、第一項の規定の適用に関し必要があると認めるときは、入札者等の身分に関する証明を求めることができる。
    <sup>art-108/par-4 · https://japanlaw.org/en/national-tax-collection-act/art-108/par-4 · https://japanlaw.org/l/334AC0000000147/art-108/par-4</sup>
    When the district director finds it necessary for the application of paragraph (1), the district director may require proof of the status of a bidder, etc.
    <sup>machine translation, not official</sup>

    **第五項**  税務署長は、公売不動産の最高価申込者等又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次のいずれかに該当すると認める場合には、これらの最高価申込者等を最高価申込者等とする決定を取り消すことができるものとする。
    <sup>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</sup>
    Where the district director finds that the highest bidder, etc. for real property for public auction, or a person who has had the highest bidder, etc. make a bid, etc. for the real property for public auction on their own account, falls under either of the following, the district director may revoke the decision determining those persons as the highest bidder, etc.
    <sup>machine translation, not official</sup>

      **一**  暴力団員等（公売不動産の入札等がされた時に暴力団員等であつた者を含む。）
      <sup>art-108/par-5/item-1 · https://japanlaw.org/en/national-tax-collection-act/art-108/par-5/item-1 · https://japanlaw.org/l/334AC0000000147/art-108/par-5/item-1</sup>
      An organized crime group member, etc. (including a person who was an organized crime group member, etc. at the time the bid, etc. for the real property for public auction was made);
      <sup>machine translation, not official</sup>

      **二**  法人でその役員のうちに暴力団員等に該当する者があるもの（公売不動産の入札等がされた時にその役員のうちに暴力団員等に該当する者があつたものを含む。）
      <sup>art-108/par-5/item-2 · https://japanlaw.org/en/national-tax-collection-act/art-108/par-5/item-2 · https://japanlaw.org/l/334AC0000000147/art-108/par-5/item-2</sup>
      A corporation that has among its officers a person who falls under organized crime group member, etc. (including one that had among its officers a person who fell under organized crime group member, etc. at the time the bid, etc. for the real property for public auction was made).
      <sup>machine translation, not official</sup>

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## Cites
- art-108/par-1/item-6: 前各号 → 国税徴収法 第百八条第一項第一号 (Article 108, paragraph (1), item (i)), art-108/par-1/item-1 — https://japanlaw.org/en/national-tax-collection-act/art-108/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-108/par-1/item-1
- art-108/par-1/item-6: 前各号 → 国税徴収法 第百八条第一項第二号 (Article 108, paragraph (1), item (ii)), art-108/par-1/item-2 — https://japanlaw.org/en/national-tax-collection-act/art-108/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-108/par-1/item-2
- art-108/par-1/item-6: 前各号 → 国税徴収法 第百八条第一項第三号 (Article 108, paragraph (1), item (iii)), art-108/par-1/item-3 — https://japanlaw.org/en/national-tax-collection-act/art-108/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-108/par-1/item-3
- art-108/par-1/item-6: 前各号 → 国税徴収法 第百八条第一項第四号 (Article 108, paragraph (1), item (iv)), art-108/par-1/item-4 — https://japanlaw.org/en/national-tax-collection-act/art-108/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/art-108/par-1/item-4
- art-108/par-1/item-6: 前各号 → 国税徴収法 第百八条第一項第五号 (Article 108, paragraph (1), item (v)), art-108/par-1/item-5 — https://japanlaw.org/en/national-tax-collection-act/art-108/par-1/item-5 · https://japanlaw.org/l/334AC0000000147/art-108/par-1/item-5
- art-108/par-2: 前項 → 国税徴収法 第百八条第一項 (Article 108, paragraph (1)), art-108/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-108/par-1 · https://japanlaw.org/l/334AC0000000147/art-108/par-1
- art-108/par-3: 前項 → 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-108/par-3: 第百条第六項 → 国税徴収法 第百条第六項 (Article 100, paragraph (6)), art-100/par-6 — https://japanlaw.org/en/national-tax-collection-act/art-100/par-6 · https://japanlaw.org/l/334AC0000000147/art-100/par-6
- art-108/par-4: 第一項 → 国税徴収法 第百八条第一項 (Article 108, paragraph (1)), art-108/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-108/par-1 · https://japanlaw.org/l/334AC0000000147/art-108/par-1

## Cited by

10 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 第百条第五項（公売保証金） — https://japanlaw.org/en/national-tax-collection-act/art-100/par-5 · https://japanlaw.org/l/334AC0000000147/art-100/par-5
- 国税徴収法 第百七条第一項（再公売） — https://japanlaw.org/en/national-tax-collection-act/art-107/par-1 · https://japanlaw.org/l/334AC0000000147/art-107/par-1
- 国税徴収法 第百八条第一項第六号（公売実施の適正化のための措置） — https://japanlaw.org/en/national-tax-collection-act/art-108/par-1/item-6 · https://japanlaw.org/l/334AC0000000147/art-108/par-1/item-6
- 国税徴収法 第百八条第二項（公売実施の適正化のための措置） — https://japanlaw.org/en/national-tax-collection-act/art-108/par-2 · https://japanlaw.org/l/334AC0000000147/art-108/par-2
- 国税徴収法 第百八条第三項（公売実施の適正化のための措置） — https://japanlaw.org/en/national-tax-collection-act/art-108/par-3 · https://japanlaw.org/l/334AC0000000147/art-108/par-3
- 国税徴収法 第百八条第四項（公売実施の適正化のための措置） — https://japanlaw.org/en/national-tax-collection-act/art-108/par-4 · https://japanlaw.org/l/334AC0000000147/art-108/par-4
- 国税徴収法 第百十三条第二項第一号（不動産等の売却決定） — https://japanlaw.org/en/national-tax-collection-act/art-113/par-2/item-1 · https://japanlaw.org/l/334AC0000000147/art-113/par-2/item-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

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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-20261102T093952-014, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-015, 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