# 国税徴収法 / National Tax Collection Act — 第百十八条 (Article 118)

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- 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: 第百十八条 (Article 118)（売却決定通知書の交付） — address `art-118`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-118
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-118
- 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.

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### 第百十八条（売却決定通知書の交付） — Delivery of Written Notice of the Decision to Sell
<sup>caption: machine translation, not official</sup>
<sup>art-118 · https://japanlaw.org/ja/national-tax-collection-act/art-118 · https://japanlaw.org/l/334AC0000000147/art-118</sup>

    **第一項**  税務署長は、換価財産（有価証券を除く。）の買受人がその買受代金を納付したときは、売却決定通知書を買受人に交付しなければならない。ただし、動産については、その交付をしないことができる。
    <sup>art-118/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-118/par-1 · https://japanlaw.org/l/334AC0000000147/art-118/par-1</sup>
    When the purchaser of property put up for realization (excluding securities) has paid the purchase price, the district director must deliver the written notice of the decision to sell to the purchaser; however, the director may refrain from delivering it for movables.
    <sup>machine translation, not official</sup>

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## 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 222 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02