# 国税徴収法 / National Tax Collection Act — 第百十四条 (Article 114) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-114. 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: 第百十四条 (Article 114)（買受申込み等の取消し） — address `art-114` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-114 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-114 - 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. --- ### 第百十四条（買受申込み等の取消し） — Cancellation of Purchase Applications, etc. caption: machine translation, not official art-114 · https://japanlaw.org/ja/national-tax-collection-act/art-114 · https://japanlaw.org/l/334AC0000000147/art-114 **第一項** 換価に付した財産（以下「換価財産」という。）について最高価申込者等の決定又は売却決定をした場合において、国税通則法第百五条第一項ただし書（不服申立てがあつた場合の処分の制限）その他の法律の規定に基づき滞納処分の続行の停止があつたときは、その停止している間は、その最高価申込者等又は買受人は、その入札等又は買受けを取り消すことができる。 art-114/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-114/par-1 · https://japanlaw.org/l/334AC0000000147/art-114/par-1 Where a decision on the highest bidder, etc. or a decision to sell has been made with respect to property that has been put up for realization (hereinafter referred to as "property put up for realization"), and a stay of the continuation of delinquent tax collection procedures has been ordered under the proviso to Article 105, paragraph (1) of the Act on General Rules for National Taxes (Restriction on Dispositions Where an Appeal Has Been Filed) or any other provision of an Act, the highest bidder, etc. or the purchaser may cancel the bid, etc. or the purchase while the stay continues. machine translation, not official --- ## Cites - art-114/par-1: 国税通則法第百五条第一項 → 国税通則法 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-105/par-1 · https://japanlaw.org/l/337AC0000000066/art-105/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 国税徴収法 第百条第六項第三号（公売保証金） — https://japanlaw.org/ja/national-tax-collection-act/art-100/par-6/item-3 · https://japanlaw.org/l/334AC0000000147/art-100/par-6/item-3 - 国税徴収法 第百十三条第二項第二号（不動産等の売却決定） — 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 - 国税徴収法 第百十三条第二項第三号（不動産等の売却決定） — 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 --- ## 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-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