# 国税徴収法 / National Tax Collection Act — 第九十五条 (Article 95)

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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: 第九十五条 (Article 95)（公売公告） — address `art-95`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-95
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-95
- 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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### 第九十五条（公売公告） — Public Auction Notice
<sup>caption: machine translation, not official</sup>
<sup>art-95 · https://japanlaw.org/en/national-tax-collection-act/art-95 · https://japanlaw.org/l/334AC0000000147/art-95</sup>

    **第一項**  税務署長は、差押財産等を公売に付するときは、公売の日の少なくとも十日前までに、次に掲げる事項を公告しなければならない。ただし、公売に付する財産（以下「公売財産」という。）が不相応の保存費を要し、又はその価額を著しく減少するおそれがあると認めるときは、この期間を短縮することができる。
    <sup>art-95/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-95/par-1 · https://japanlaw.org/l/334AC0000000147/art-95/par-1</sup>
    When the district director puts seized property, etc. up for public auction, the district director must give public notice of the following matters at least 10 days before the date of the public auction; provided, however, that if the district director finds that the property put up for public auction (hereinafter referred to as "public auction property") would require unreasonable preservation costs or is likely to suffer a significant decrease in value, the district director may shorten this period.
    <sup>machine translation, not official</sup>

      **一**  公売財産の名称、数量、性質及び所在
      <sup>art-95/par-1/item-1 · https://japanlaw.org/en/national-tax-collection-act/art-95/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-95/par-1/item-1</sup>
      the name, quantity, nature, and location of the public auction property;
      <sup>machine translation, not official</sup>

      **二**  公売の方法
      <sup>art-95/par-1/item-2 · https://japanlaw.org/en/national-tax-collection-act/art-95/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-95/par-1/item-2</sup>
      the method of the public auction;
      <sup>machine translation, not official</sup>

      **三**  公売の日時及び場所
      <sup>art-95/par-1/item-3 · https://japanlaw.org/en/national-tax-collection-act/art-95/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-95/par-1/item-3</sup>
      the date, time, and place of the public auction;
      <sup>machine translation, not official</sup>

      **四**  売却決定の日時及び場所
      <sup>art-95/par-1/item-4 · https://japanlaw.org/en/national-tax-collection-act/art-95/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/art-95/par-1/item-4</sup>
      the date, time, and place of the decision to sell;
      <sup>machine translation, not official</sup>

      **五**  公売保証金を提供させるときは、その金額
      <sup>art-95/par-1/item-5 · https://japanlaw.org/en/national-tax-collection-act/art-95/par-1/item-5 · https://japanlaw.org/l/334AC0000000147/art-95/par-1/item-5</sup>
      if a public auction deposit is to be required to be furnished, the amount thereof;
      <sup>machine translation, not official</sup>

      **六**  買受代金の納付の期限
      <sup>art-95/par-1/item-6 · https://japanlaw.org/en/national-tax-collection-act/art-95/par-1/item-6 · https://japanlaw.org/l/334AC0000000147/art-95/par-1/item-6</sup>
      the deadline for payment of the purchase price;
      <sup>machine translation, not official</sup>

      **七**  公売財産の買受人について一定の資格その他の要件を必要とするときは、その旨
      <sup>art-95/par-1/item-7 · https://japanlaw.org/en/national-tax-collection-act/art-95/par-1/item-7 · https://japanlaw.org/l/334AC0000000147/art-95/par-1/item-7</sup>
      if certain qualifications or other requirements are necessary for a purchaser of the public auction property, a statement to that effect;
      <sup>machine translation, not official</sup>

      **八**  公売財産上に質権、抵当権、先取特権、留置権その他その財産の売却代金から配当を受けることができる権利を有する者は、売却決定の日の前日までにその内容を申し出るべき旨
      <sup>art-95/par-1/item-8 · https://japanlaw.org/en/national-tax-collection-act/art-95/par-1/item-8 · https://japanlaw.org/l/334AC0000000147/art-95/par-1/item-8</sup>
      a statement that a person who holds a pledge, mortgage, statutory lien, right of retention, or other right over the public auction property entitling the person to receive a distribution from the proceeds of the sale of that property is to report its content by the day before the date of the decision to sell;
      <sup>machine translation, not official</sup>

      **九**  前各号に掲げる事項のほか、公売に関し重要と認められる事項
      <sup>art-95/par-1/item-9 · https://japanlaw.org/en/national-tax-collection-act/art-95/par-1/item-9 · https://japanlaw.org/l/334AC0000000147/art-95/par-1/item-9</sup>
      beyond the matters listed in the preceding items, any matter found to be important in relation to the public auction.
      <sup>machine translation, not official</sup>

    **第二項**  前項の公告は、税務署の掲示場その他税務署内の公衆の見やすい場所に掲示して行う。ただし、他の適当な場所に掲示する方法、官報又は時事に関する事項を掲載する日刊新聞紙に掲げる方法その他の方法を併せて用いることを妨げない。
    <sup>art-95/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-95/par-2 · https://japanlaw.org/l/334AC0000000147/art-95/par-2</sup>
    The public notice under the preceding paragraph is to be given by posting it on the bulletin board of the tax office or in another place within the tax office that is easily visible to the public; provided, however, that this does not preclude the concurrent use of other methods, such as posting in another appropriate place, or publication in the Official Gazette or in a daily newspaper carrying matters of current affairs.
    <sup>machine translation, not official</sup>

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## Cites
- art-95/par-1/item-9: 前各号 → 国税徴収法 第九十五条第一項第一号 (Article 95, paragraph (1), item (i)), art-95/par-1/item-1 — https://japanlaw.org/en/national-tax-collection-act/art-95/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-95/par-1/item-1
- art-95/par-1/item-9: 前各号 → 国税徴収法 第九十五条第一項第二号 (Article 95, paragraph (1), item (ii)), art-95/par-1/item-2 — https://japanlaw.org/en/national-tax-collection-act/art-95/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-95/par-1/item-2
- art-95/par-1/item-9: 前各号 → 国税徴収法 第九十五条第一項第三号 (Article 95, paragraph (1), item (iii)), art-95/par-1/item-3 — https://japanlaw.org/en/national-tax-collection-act/art-95/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-95/par-1/item-3
- art-95/par-1/item-9: 前各号 → 国税徴収法 第九十五条第一項第四号 (Article 95, paragraph (1), item (iv)), art-95/par-1/item-4 — https://japanlaw.org/en/national-tax-collection-act/art-95/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/art-95/par-1/item-4
- art-95/par-1/item-9: 前各号 → 国税徴収法 第九十五条第一項第五号 (Article 95, paragraph (1), item (v)), art-95/par-1/item-5 — https://japanlaw.org/en/national-tax-collection-act/art-95/par-1/item-5 · https://japanlaw.org/l/334AC0000000147/art-95/par-1/item-5
- art-95/par-1/item-9: 前各号 → 国税徴収法 第九十五条第一項第六号 (Article 95, paragraph (1), item (vi)), art-95/par-1/item-6 — https://japanlaw.org/en/national-tax-collection-act/art-95/par-1/item-6 · https://japanlaw.org/l/334AC0000000147/art-95/par-1/item-6
- art-95/par-1/item-9: 前各号 → 国税徴収法 第九十五条第一項第七号 (Article 95, paragraph (1), item (vii)), art-95/par-1/item-7 — https://japanlaw.org/en/national-tax-collection-act/art-95/par-1/item-7 · https://japanlaw.org/l/334AC0000000147/art-95/par-1/item-7
- art-95/par-1/item-9: 前各号 → 国税徴収法 第九十五条第一項第八号 (Article 95, paragraph (1), item (viii)), art-95/par-1/item-8 — https://japanlaw.org/en/national-tax-collection-act/art-95/par-1/item-8 · https://japanlaw.org/l/334AC0000000147/art-95/par-1/item-8
- art-95/par-2: 前項 → 国税徴収法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-95/par-1 · https://japanlaw.org/l/334AC0000000147/art-95/par-1

## Cited by

13 provisions cite this one. No official source publishes this direction.

- 国税徴収法 第九十五条第一項第九号（公売公告） — https://japanlaw.org/en/national-tax-collection-act/art-95/par-1/item-9 · https://japanlaw.org/l/334AC0000000147/art-95/par-1/item-9
- 国税徴収法 第九十五条第二項（公売公告） — https://japanlaw.org/en/national-tax-collection-act/art-95/par-2 · https://japanlaw.org/l/334AC0000000147/art-95/par-2
- 国税徴収法 第九十六条第一項（公売の通知） — https://japanlaw.org/en/national-tax-collection-act/art-96/par-1 · https://japanlaw.org/l/334AC0000000147/art-96/par-1
- 国税徴収法 第九十九条第一項第二号（見積価額の公告等） — https://japanlaw.org/en/national-tax-collection-act/art-99/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-99/par-1/item-2
- 国税徴収法 第九十九条第三項（見積価額の公告等） — https://japanlaw.org/en/national-tax-collection-act/art-99/par-3 · https://japanlaw.org/l/334AC0000000147/art-99/par-3
- 国税徴収法 第百六条第三項（入札又は競り売りの終了の告知等） — https://japanlaw.org/en/national-tax-collection-act/art-106/par-3 · https://japanlaw.org/l/334AC0000000147/art-106/par-3
- 国税徴収法 第百七条第二項（再公売） — https://japanlaw.org/en/national-tax-collection-act/art-107/par-2 · https://japanlaw.org/l/334AC0000000147/art-107/par-2
- 国税徴収法 第百九条第四項（随意契約による売却） — https://japanlaw.org/en/national-tax-collection-act/art-109/par-4 · https://japanlaw.org/l/334AC0000000147/art-109/par-4
- 国税徴収法 第百七十一条第一項第三号（滞納処分に関する不服申立て等の期限の特例） — https://japanlaw.org/en/national-tax-collection-act/art-171/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-171/par-1/item-3
- 国税徴収法 附則第二項 — https://japanlaw.org/en/national-tax-collection-act/suppl-3571-69/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-3571-69/par-2
- 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
- 国税徴収法 附則第四十条第一項（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-4261-10/art-40/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-40/par-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-20261102T031546-015, translated 2026-11-02
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-tax-collection-act-20261102T031546-015, 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