# 国税徴収法 / National Tax Collection Act — 第百六条 (Article 106) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-106. 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: 第百六条 (Article 106)（入札又は競り売りの終了の告知等） — address `art-106` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-106 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-106 - 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. --- ### 第百六条（入札又は競り売りの終了の告知等） — Announcement of the Close of Bidding or Auction by Competitive Bidding, etc. caption: machine translation, not official art-106 · https://japanlaw.org/ja/national-tax-collection-act/art-106 · https://japanlaw.org/l/334AC0000000147/art-106 **第一項** 徴収職員は、最高価申込者等を定めたときは、直ちにその氏名及び価額（複数落札入札制による場合には、数量及び単価。次項において同じ。）を告げた後、入札又は競り売りの終了を告知しなければならない。 art-106/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-106/par-1 · https://japanlaw.org/l/334AC0000000147/art-106/par-1 When the collection official has determined the highest bidder, etc., the collection official must immediately announce their name and price (in the case of the multiple successful bid system, quantity and unit price; the same applies in the following paragraph) and then announce the close of the bidding or the auction by competitive bidding. machine translation, not official **第二項** 前項の場合において、公売した財産が不動産等であるときは、税務署長は、最高価申込者等の氏名、その価額並びに売却決定をする日時及び場所を滞納者及び第九十六条第一項各号（公売の通知）に掲げる者（以下「利害関係人」という。）のうち知れている者に通知するとともに、これらの事項を公告しなければならない。 art-106/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-106/par-2 · https://japanlaw.org/l/334AC0000000147/art-106/par-2 In the case referred to in the preceding paragraph, if the property sold at public auction is real property, etc., the district director must notify the name of the highest bidder, etc., their price, and the date, time and place at which the decision to sell is to be made, to the delinquent taxpayer and those, among the persons listed in the items of Article 96, paragraph (1) (Notice of Public Auction) (hereinafter referred to as "interested persons"), who are known, and also give public notice of these matters. machine translation, not official **第三項** 第九十五条第二項（公売公告の方法）の規定は、前項の公告について準用する。 art-106/par-3 · https://japanlaw.org/ja/national-tax-collection-act/art-106/par-3 · https://japanlaw.org/l/334AC0000000147/art-106/par-3 The provisions of Article 95, paragraph (2) (Method of Public Auction Notice) apply mutatis mutandis to the public notice under the preceding paragraph. machine translation, not official --- ## Cites - art-106/par-1: 次項 → 国税徴収法 第百六条第二項 (Article 106, paragraph (2)), art-106/par-2 — https://japanlaw.org/ja/national-tax-collection-act/art-106/par-2 · https://japanlaw.org/l/334AC0000000147/art-106/par-2 - art-106/par-2: 前項 → 国税徴収法 第百六条第一項 (Article 106, paragraph (1)), art-106/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-106/par-1 · https://japanlaw.org/l/334AC0000000147/art-106/par-1 - art-106/par-2: 第九十六条第一項 → 国税徴収法 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-96/par-1 · https://japanlaw.org/l/334AC0000000147/art-96/par-1 - art-106/par-3: 第九十五条第二項 → 国税徴収法 第九十五条第二項 (Article 95, paragraph (2)), art-95/par-2 — https://japanlaw.org/ja/national-tax-collection-act/art-95/par-2 · https://japanlaw.org/l/334AC0000000147/art-95/par-2 - art-106/par-3: 前項 → 国税徴収法 第百六条第二項 (Article 106, paragraph (2)), art-106/par-2 — https://japanlaw.org/ja/national-tax-collection-act/art-106/par-2 · https://japanlaw.org/l/334AC0000000147/art-106/par-2 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 国税徴収法 第百六条第一項（入札又は競り売りの終了の告知等） — https://japanlaw.org/ja/national-tax-collection-act/art-106/par-1 · https://japanlaw.org/l/334AC0000000147/art-106/par-1 - 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/ja/national-tax-collection-act/art-106/par-2 · https://japanlaw.org/l/334AC0000000147/art-106/par-2 - 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/ja/national-tax-collection-act/art-106/par-3 · https://japanlaw.org/l/334AC0000000147/art-106/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/ja/national-tax-collection-act/art-109/par-4 · https://japanlaw.org/l/334AC0000000147/art-109/par-4 - 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/ja/national-tax-collection-act/suppl-4191-6/art-55/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-55/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 220 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02