# 国税徴収法 / National Tax Collection Act — 第九十六条 (Article 96)

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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: 第九十六条 (Article 96)（公売の通知） — address `art-96`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-96
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-96
- 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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### 第九十六条（公売の通知） — Notice of Public Auction
<sup>caption: machine translation, not official</sup>
<sup>art-96 · https://japanlaw.org/en/national-tax-collection-act/art-96 · https://japanlaw.org/l/334AC0000000147/art-96</sup>

    **第一項**  税務署長は、前条の公告をしたときは、同条第一項各号（第八号を除く。）に掲げる事項及び公売に係る国税の額を滞納者及び次に掲げる者のうち知れている者に通知しなければならない。
    <sup>art-96/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-96/par-1 · https://japanlaw.org/l/334AC0000000147/art-96/par-1</sup>
    When the district director has given the public notice under the preceding Article, the district director must notify the delinquent taxpayer and those of the following persons who are known of the matters listed in the items of paragraph (1) of that Article (excluding item (viii)) and the amount of the national tax relating to the public auction.
    <sup>machine translation, not official</sup>

      **一**  公売財産につき交付要求をした者
      <sup>art-96/par-1/item-1 · https://japanlaw.org/en/national-tax-collection-act/art-96/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-96/par-1/item-1</sup>
      a person who has made a request for share distribution with respect to the public auction property;
      <sup>machine translation, not official</sup>

      **二**  公売財産上に質権、抵当権、先取特権、留置権、地上権、賃借権その他の権利を有する者
      <sup>art-96/par-1/item-2 · https://japanlaw.org/en/national-tax-collection-act/art-96/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-96/par-1/item-2</sup>
      a person who holds a pledge, mortgage, statutory lien, right of retention, superficies right, right of lease, or other right over the public auction property;
      <sup>machine translation, not official</sup>

      **三**  換価同意行政機関等
      <sup>art-96/par-1/item-3 · https://japanlaw.org/en/national-tax-collection-act/art-96/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-96/par-1/item-3</sup>
      an administrative agency, etc. consenting to realization.
      <sup>machine translation, not official</sup>

    **第二項**  税務署長は、前項の通知をするときは、公売財産の売却代金から配当を受けることができる者のうち知れている者に対し、その配当を受けることができる国税、地方税その他の債権につき第百三十条第一項（債権額の確認方法）に規定する債権現在額申立書をその財産の売却決定をする日の前日までに提出すべき旨の催告をあわせてしなければならない。
    <sup>art-96/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-96/par-2 · https://japanlaw.org/l/334AC0000000147/art-96/par-2</sup>
    When giving the notice under the preceding paragraph, the district director must, at the same time, demand of those persons who are known among the persons entitled to receive a distribution from the proceeds of the sale of the public auction property that they submit, by the day before the day on which the decision to sell that property is made, the written statement of the current amount of claims prescribed in Article 130, paragraph (1) (Method for Confirming Amount of Claims) with respect to the national tax, local tax, or other claims for which they are entitled to receive the distribution.
    <sup>machine translation, not official</sup>

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## Cites
- art-96/par-1: 前条 → 国税徴収法 第九十五条 (Article 95), art-95 — https://japanlaw.org/en/national-tax-collection-act/art-95 · https://japanlaw.org/l/334AC0000000147/art-95
- art-96/par-1: 同条第一項 → 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
- art-96/par-1: 第八号 → 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-96/par-2: 前項 → 国税徴収法 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-96/par-1 · https://japanlaw.org/l/334AC0000000147/art-96/par-1
- art-96/par-2: 第百三十条第一項 → 国税徴収法 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-130/par-1 · https://japanlaw.org/l/334AC0000000147/art-130/par-1

## Cited by

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

- 国税徴収法 第九十六条第二項（公売の通知） — https://japanlaw.org/en/national-tax-collection-act/art-96/par-2 · https://japanlaw.org/l/334AC0000000147/art-96/par-2
- 国税徴収法 第百六条第二項（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-2 · https://japanlaw.org/l/334AC0000000147/art-106/par-2
- 国税徴収法 第百七条第三項（再公売） — https://japanlaw.org/en/national-tax-collection-act/art-107/par-3 · https://japanlaw.org/l/334AC0000000147/art-107/par-3
- 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

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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
- This site's parser, version 222 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02