# 国税徴収法 / National Tax Collection Act — 第百十二条 (Article 112) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-112. 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: 第百十二条 (Article 112)（動産等の売却決定の取消） — address `art-112` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-112 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-112 - 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. --- ### 第百十二条（動産等の売却決定の取消） — Revocation of Decision to Sell Movables, etc. caption: machine translation, not official art-112 · https://japanlaw.org/en/national-tax-collection-act/art-112 · https://japanlaw.org/l/334AC0000000147/art-112 **第一項** 換価をした動産又は有価証券に係る売却決定の取消は、これをもつて買受代金を納付した善意の買受人に対抗することができない。 art-112/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-112/par-1 · https://japanlaw.org/l/334AC0000000147/art-112/par-1 The revocation of a decision to sell relating to movables or securities that have been realized cannot be asserted against a purchaser in good faith who has paid the purchase price. machine translation, not official **第二項** 前項の規定により買受人に対抗することができないことにより損害が生じた者がある場合には、その生じたことについてその者に故意又は過失があるときを除き、国は、その通常生ずべき損失の額を賠償する責に任ずる。この場合において、他に損害の原因について責に任ずべき者があるときは、その者に対する求償権の行使を妨げない。 art-112/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-112/par-2 · https://japanlaw.org/l/334AC0000000147/art-112/par-2 Where there is a person who has suffered damage because the revocation cannot be asserted against the purchaser under the preceding paragraph, the State is liable to compensate the amount of loss that would ordinarily arise, except where that person was intentional or negligent as to the occurrence of the damage. In this case, if there is another person liable for the cause of the damage, this does not preclude the exercise of the right of reimbursement against that person. machine translation, not official --- ## Cites - art-112/par-2: 前項 → 国税徴収法 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-112/par-1 · https://japanlaw.org/l/334AC0000000147/art-112/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税徴収法 第百十二条第二項（動産等の売却決定の取消） — https://japanlaw.org/en/national-tax-collection-act/art-112/par-2 · https://japanlaw.org/l/334AC0000000147/art-112/par-2 - 国税徴収法 第百三十五条第一項（売却決定の取消に伴う措置） — https://japanlaw.org/en/national-tax-collection-act/art-135/par-1 · https://japanlaw.org/l/334AC0000000147/art-135/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-20261102T093952-015, 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