# 国税徴収法 / National Tax Collection Act — 第百十五条 (Article 115) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-115. 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: 第百十五条 (Article 115)（買受代金の納付の期限等） — address `art-115` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-115 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-115 - 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. --- ### 第百十五条（買受代金の納付の期限等） — Payment Deadline for Payment of the Purchase Price, etc. caption: machine translation, not official art-115 · https://japanlaw.org/en/national-tax-collection-act/art-115 · https://japanlaw.org/l/334AC0000000147/art-115 **第一項** 換価財産の買受代金の納付の期限は、売却決定の日（買受人が次順位買受申込者である場合にあつては、同日から起算して七日を経過した日）とする。 art-115/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-115/par-1 · https://japanlaw.org/l/334AC0000000147/art-115/par-1 The payment deadline for the payment of the purchase price of property put up for realization is the date of the decision to sell (or, where the purchaser is the next highest bidder, the day on which seven days have elapsed counting from that date). machine translation, not official **第二項** 税務署長は、必要があると認めるときは、前項の期限を延長することができる。ただし、その期間は、三十日を超えることができない。 art-115/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-115/par-2 · https://japanlaw.org/l/334AC0000000147/art-115/par-2 The district director may extend the deadline under the preceding paragraph if the director finds it necessary; however, the period must not exceed 30 days. machine translation, not official **第三項** 買受人は、買受代金を第一項の期限までに現金で納付しなければならない。 art-115/par-3 · https://japanlaw.org/en/national-tax-collection-act/art-115/par-3 · https://japanlaw.org/l/334AC0000000147/art-115/par-3 The purchaser must pay the purchase price in cash by the deadline under paragraph (1). machine translation, not official **第四項** 税務署長は、買受人が買受代金を第一項の期限までに納付しないときは、その売却決定を取り消すことができる。 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 If the purchaser does not pay the purchase price by the deadline under paragraph (1), the district director may revoke the decision to sell. machine translation, not official --- ## Cites - art-115/par-2: 前項 → 国税徴収法 第百十五条第一項 (Article 115, paragraph (1)), art-115/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-115/par-1 · https://japanlaw.org/l/334AC0000000147/art-115/par-1 - art-115/par-3: 第一項 → 国税徴収法 第百十五条第一項 (Article 115, paragraph (1)), art-115/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-115/par-1 · https://japanlaw.org/l/334AC0000000147/art-115/par-1 - art-115/par-4: 第一項 → 国税徴収法 第百十五条第一項 (Article 115, paragraph (1)), art-115/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-115/par-1 · https://japanlaw.org/l/334AC0000000147/art-115/par-1 ## Cited by 12 provisions cite this one. No official source publishes this direction. - 国税徴収法 第百条第一項第一号（公売保証金） — https://japanlaw.org/en/national-tax-collection-act/art-100/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-100/par-1/item-1 - 国税徴収法 第百条第三項（公売保証金） — https://japanlaw.org/en/national-tax-collection-act/art-100/par-3 · https://japanlaw.org/l/334AC0000000147/art-100/par-3 - 国税徴収法 第百条第四項（公売保証金） — https://japanlaw.org/en/national-tax-collection-act/art-100/par-4 · https://japanlaw.org/l/334AC0000000147/art-100/par-4 - 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 第百条第六項第四号（公売保証金） — https://japanlaw.org/en/national-tax-collection-act/art-100/par-6/item-4 · https://japanlaw.org/l/334AC0000000147/art-100/par-6/item-4 - 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 第百九条第一項第三号（随意契約による売却） — https://japanlaw.org/en/national-tax-collection-act/art-109/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-109/par-1/item-3 - 国税徴収法 第百十三条第二項第四号（不動産等の売却決定） — https://japanlaw.org/en/national-tax-collection-act/art-113/par-2/item-4 · https://japanlaw.org/l/334AC0000000147/art-113/par-2/item-4 - 国税徴収法 第百十五条第二項（買受代金の納付の期限等） — https://japanlaw.org/en/national-tax-collection-act/art-115/par-2 · https://japanlaw.org/l/334AC0000000147/art-115/par-2 - 国税徴収法 第百十五条第三項（買受代金の納付の期限等） — https://japanlaw.org/en/national-tax-collection-act/art-115/par-3 · https://japanlaw.org/l/334AC0000000147/art-115/par-3 - 国税徴収法 第百十五条第四項（買受代金の納付の期限等） — https://japanlaw.org/en/national-tax-collection-act/art-115/par-4 · https://japanlaw.org/l/334AC0000000147/art-115/par-4 - 国税徴収法 附則第五十五条第一項（公売保証金等に関する経過措置） — https://japanlaw.org/en/national-tax-collection-act/suppl-4191-6/art-55/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-55/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-20261102T095109-001, 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