# 国税徴収法 / National Tax Collection Act — 第百十三条 (Article 113) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-113. 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: 第百十三条 (Article 113)（不動産等の売却決定） — address `art-113` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-113 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-113 - 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. --- ### 第百十三条（不動産等の売却決定） — Decision to Sell Real Property, etc. caption: machine translation, not official art-113 · https://japanlaw.org/ja/national-tax-collection-act/art-113 · https://japanlaw.org/l/334AC0000000147/art-113 **第一項** 税務署長は、不動産等を換価に付するときは、公売期日等から起算して七日を経過した日（不動産を換価に付するときは、第百六条の二（調査の嘱託）（第百九条第四項（随意契約による売却）において準用する場合を含む。）の規定による調査に通常要する日数を勘案して財務省令で定める日。以下「売却決定期日」という。）において最高価申込者に対して売却決定を行う。 art-113/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-113/par-1 · https://japanlaw.org/l/334AC0000000147/art-113/par-1 When putting real property, etc. up for realization, the district director makes a decision to sell to the highest bidder on the day on which seven days have elapsed counting from the public auction date, etc. (when putting real property up for realization, the day specified by Ministry of Finance Order taking into account the number of days ordinarily required for the investigation under Article 106-2 (Commission of Examinations) (including as applied mutatis mutandis pursuant to Article 109, paragraph (4) (Sale by Private Contract)); hereinafter referred to as the "date of decision to sell"). machine translation, not official **第二項** 次順位買受申込者を定めている場合において、次の各号に掲げる場合のいずれかに該当するときは、税務署長は、当該各号に定める日において次順位買受申込者に対して売却決定を行う。 art-113/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-113/par-2 · https://japanlaw.org/l/334AC0000000147/art-113/par-2 Where a next highest bidder has been determined, if any of the cases set out in the following items applies, the district director makes a decision to sell to the next highest bidder on the day specified in the relevant item. machine translation, not official **一** 税務署長が第百八条第二項又は第五項（公売実施の適正化のための措置）の規定により最高価申込者に係る決定の取消しをした場合　当該最高価申込者に係る売却決定期日 art-113/par-2/item-1 · https://japanlaw.org/ja/national-tax-collection-act/art-113/par-2/item-1 · https://japanlaw.org/l/334AC0000000147/art-113/par-2/item-1 in the case where the district director has revoked the decision concerning the highest bidder pursuant to the provisions of Article 108, paragraph (2) or (5) (Measures to Ensure Proper Conduct of Public Auctions): the date of decision to sell relating to that highest bidder; machine translation, not official **二** 最高価申込者が次条の規定により入札の取消しをした場合　当該入札に係る売却決定期日 art-113/par-2/item-2 · https://japanlaw.org/ja/national-tax-collection-act/art-113/par-2/item-2 · https://japanlaw.org/l/334AC0000000147/art-113/par-2/item-2 in the case where the highest bidder has cancelled the bid pursuant to the provisions of the following Article: the date of decision to sell relating to that bid; machine translation, not official **三** 最高価申込者である買受人が次条の規定により買受けの取消しをした場合　当該取消しをした日 art-113/par-2/item-3 · https://japanlaw.org/ja/national-tax-collection-act/art-113/par-2/item-3 · https://japanlaw.org/l/334AC0000000147/art-113/par-2/item-3 in the case where a purchaser who is the highest bidder has cancelled the purchase pursuant to the provisions of the following Article: the day on which the purchaser cancelled it; machine translation, not official **四** 税務署長が第百十五条第四項（買受代金の納付の期限等）の規定により最高価申込者である買受人に係る売却決定の取消しをした場合　当該取消しをした日 art-113/par-2/item-4 · https://japanlaw.org/ja/national-tax-collection-act/art-113/par-2/item-4 · https://japanlaw.org/l/334AC0000000147/art-113/par-2/item-4 in the case where the district director has revoked the decision to sell relating to a purchaser who is the highest bidder pursuant to the provisions of Article 115, paragraph (4) (Payment Deadline for Payment of the Purchase Price, etc.): the day on which the director revoked it. machine translation, not official --- ## Cites - art-113/par-1: 第百六条の二 → 国税徴収法 第百六条の二 (Article 106-2), art-106-2 — https://japanlaw.org/ja/national-tax-collection-act/art-106-2 · https://japanlaw.org/l/334AC0000000147/art-106-2 - art-113/par-1: 第百九条第四項 → 国税徴収法 第百九条第四項 (Article 109, paragraph (4)), art-109/par-4 — https://japanlaw.org/ja/national-tax-collection-act/art-109/par-4 · https://japanlaw.org/l/334AC0000000147/art-109/par-4 - art-113/par-2/item-1: 第百八条第二項 → 国税徴収法 第百八条第二項 (Article 108, paragraph (2)), art-108/par-2 — https://japanlaw.org/ja/national-tax-collection-act/art-108/par-2 · https://japanlaw.org/l/334AC0000000147/art-108/par-2 - art-113/par-2/item-1: 第五項 → 国税徴収法 第百八条第五項 (Article 108, paragraph (5)), art-108/par-5 — https://japanlaw.org/ja/national-tax-collection-act/art-108/par-5 · https://japanlaw.org/l/334AC0000000147/art-108/par-5 - art-113/par-2/item-2: 次条 → 国税徴収法 第百十四条 (Article 114), art-114 — https://japanlaw.org/ja/national-tax-collection-act/art-114 · https://japanlaw.org/l/334AC0000000147/art-114 - art-113/par-2/item-3: 次条 → 国税徴収法 第百十四条 (Article 114), art-114 — https://japanlaw.org/ja/national-tax-collection-act/art-114 · https://japanlaw.org/l/334AC0000000147/art-114 - art-113/par-2/item-4: 第百十五条第四項 → 国税徴収法 第百十五条第四項 (Article 115, paragraph (4)), art-115/par-4 — https://japanlaw.org/ja/national-tax-collection-act/art-115/par-4 · https://japanlaw.org/l/334AC0000000147/art-115/par-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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/ja/national-tax-collection-act/suppl-5021-8/art-53/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-53/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-20261102T093952-015, translated 2026-11-02 - claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-001, 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