# 国税徴収法 / National Tax Collection Act — 第百四条 (Article 104) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-104. 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: 第百四条 (Article 104)（最高価申込者の決定） — address `art-104` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-104 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-104 - 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. --- ### 第百四条（最高価申込者の決定） — Determination of the Highest Bidder caption: machine translation, not official art-104 · https://japanlaw.org/ja/national-tax-collection-act/art-104 · https://japanlaw.org/l/334AC0000000147/art-104 **第一項** 徴収職員は、見積価額以上の入札者等のうち最高の価額による入札者等を最高価申込者として定めなければならない。 art-104/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-104/par-1 · https://japanlaw.org/l/334AC0000000147/art-104/par-1 The collection official must determine, from among the bidders, etc. whose bids are at the estimated value or more, the bidder, etc. whose bid is at the highest price as the highest bidder. machine translation, not official **第二項** 前項の場合において、最高の価額の入札者等が二人以上あるときは、更に入札等をさせて定め、なおその入札等の価額が同じときは、くじで定める。 art-104/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-104/par-2 · https://japanlaw.org/l/334AC0000000147/art-104/par-2 In the case referred to in the preceding paragraph, if there are two or more bidders, etc. at the highest price, the highest bidder is determined by having them make further bids, etc., and if the prices of those bids, etc. are still the same, by lot. machine translation, not official --- ## Cites - art-104/par-2: 前項 → 国税徴収法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-104/par-1 · https://japanlaw.org/l/334AC0000000147/art-104/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 国税徴収法 第百条第六項第一号（公売保証金） — https://japanlaw.org/ja/national-tax-collection-act/art-100/par-6/item-1 · https://japanlaw.org/l/334AC0000000147/art-100/par-6/item-1 - 国税徴収法 第百四条第二項（最高価申込者の決定） — https://japanlaw.org/ja/national-tax-collection-act/art-104/par-2 · https://japanlaw.org/l/334AC0000000147/art-104/par-2 - 国税徴収法 第百四条の二第一項（次順位買受申込者の決定） — https://japanlaw.org/ja/national-tax-collection-act/art-104-2/par-1 · https://japanlaw.org/l/334AC0000000147/art-104-2/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-20261102T093952-014, 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