# 国税徴収法 / National Tax Collection Act — 第百十一条 (Article 111) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-111. 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: 第百十一条 (Article 111)（動産等の売却決定） — address `art-111` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-111 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-111 - 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. --- ### 第百十一条（動産等の売却決定） — Decision to Sell Movables, etc. caption: machine translation, not official art-111 · https://japanlaw.org/en/national-tax-collection-act/art-111 · https://japanlaw.org/l/334AC0000000147/art-111 **第一項** 税務署長は、動産、有価証券又は電話加入権を換価に付するときは、公売をする日（随意契約により売却する場合には、その売却する日。以下「公売期日等」という。）において、最高価申込者（随意契約により売却する場合における買受人となるべき者を含む。以下同じ。）に対して売却決定を行う。 art-111/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-111/par-1 · https://japanlaw.org/l/334AC0000000147/art-111/par-1 When putting movables, securities or telephone subscription rights up for realization, the district director makes a decision to sell to the highest bidder (including, in the case of a sale by private contract, the person to become the purchaser; the same applies hereinafter) on the day of the public auction (or, in the case of a sale by private contract, the day of the sale; hereinafter referred to as the "public auction date, etc."). machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 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-20261102T093952-015, 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