# 国税徴収法 / National Tax Collection Act — 第百十七条 (Article 117) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-117. 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: 第百十七条 (Article 117)（国税等の完納による売却決定の取消し） — address `art-117` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-117 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-117 - 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. --- ### 第百十七条（国税等の完納による売却決定の取消し） — Revocation of Decision to Sell upon Full Payment of National Taxes, etc. caption: machine translation, not official art-117 · https://japanlaw.org/en/national-tax-collection-act/art-117 · https://japanlaw.org/l/334AC0000000147/art-117 **第一項** 税務署長は、換価財産に係る国税（特定参加差押不動産を換価する場合にあつては、特定参加差押えに係る国税又は換価同意行政機関等の滞納処分による差押えに係る国税、地方税若しくは公課）の完納の事実が買受人の買受代金の納付前に証明されたときは、その売却決定を取り消さなければならない。 art-117/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-117/par-1 · https://japanlaw.org/l/334AC0000000147/art-117/par-1 The district director must revoke the decision to sell if the fact of full payment of the national tax relating to the property put up for realization (in the case of realizing specified real property under participatory seizure, the national tax relating to the specified participatory seizure, or the national tax, local tax or public charge relating to the seizure by delinquent tax collection procedure of an administrative agency, etc. consenting to realization) is proved before the purchaser's payment of the purchase price. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税徴収法 第百条第六項第五号（公売保証金） — https://japanlaw.org/en/national-tax-collection-act/art-100/par-6/item-5 · https://japanlaw.org/l/334AC0000000147/art-100/par-6/item-5 --- ## 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