# 国税徴収法 / National Tax Collection Act — 第百二条 (Article 102) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-102. 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: 第百二条 (Article 102)（再度入札） — address `art-102` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-102 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-102 - 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. --- ### 第百二条（再度入札） — Re-bidding caption: machine translation, not official art-102 · https://japanlaw.org/ja/national-tax-collection-act/art-102 · https://japanlaw.org/l/334AC0000000147/art-102 **第一項** 税務署長は、入札の方法により差押財産等を公売する場合において、入札者がないとき、又は入札価額が見積価額に達しないときは、直ちに再度入札をすることができる。この場合においては、見積価額を変更することができない。 art-102/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-102/par-1 · https://japanlaw.org/l/334AC0000000147/art-102/par-1 Where the district director sells seized property, etc. at public auction by the method of bidding, if there is no bidder or the bid price does not reach the estimated value, the district director may immediately hold a re-bidding. In this case, the estimated value may not be changed. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税徴収法 第百三条第三項（競り売り） — https://japanlaw.org/ja/national-tax-collection-act/art-103/par-3 · https://japanlaw.org/l/334AC0000000147/art-103/par-3 --- ## 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-20261102T093952-013, 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