Makura Shō (真倉 翔)

Jigoku Sensei Nūbē (地獄先生ぬ〜べ〜)
Mi - Lot 277

Environ 500 lots d'animation japonaise.

Contacts:

Experts

François Meyniel

+33 6 07 01 10 11

francoismeyniel@gmail.com

François Régis Houel

+33 6 12 87 62 18

frh.aibo@gmail.com

Spécialiste-cataloger

Karim Guenaoui

+33 7 87 41 31 22

k-fu@hotmail.fr

Commissaire-priseur

Guilhem Sadde

+33 6 64 37 60 70

sadde@aiboartauction.com

A l'issue de la vente, nous enverrons à chaque acheteur sa facture avec frais de port DHL Express, sauf pour les clients domiciliés à Paris qui pourront récupérer leurs lots dans notre bureau parisien et pour ceux qui le demandent.

CONDITIONS OF SALE

SAS AÏBO ART AUCTION (« AÏBO ») is an operator of voluntary public auctions, declared to the Voluntary Sales Board and governed by Articles L.321-4 et seq. of the French Commercial Code. In this capacity AÏBO acts as agent of the seller who contracts with the auction winner. These General Terms and Conditions of Sale (“GTC”) govern the relationship between AÏBO and bidders for public auctions and negotiated sales organised by AÏBO. AÏBO may modify the GTC in writing and/or orally prior to the sale.

I- THE PROPERTY OFFERED FOR SALE

Description of lots: The indications given in the catalogue are the responsibility of AÏBO and its expert, subject to the provisions mentioned below. Only indications in French are binding on AÏBO to the exclusion of translations, which are free. They may be modified or corrected until the time of the sale in writing or orally. These modifications shall be recorded in the report of the sale, which shall have probative force.

No other guarantee is given by AÏBO, it being recalled that only the seller shall be bound by the guarantee against hidden defects and the legal guarantee of conformity. A certificate of authenticity of the lot will only be available if mentioned in the description of the lot.

The dimensions, weights and other information of the lots are given as an indication with a reasonable margin of error.

The particular information in the catalogue has the following meanings:

° Lots, in which AÏBO or one of its partners has financial interests;

* Temporary import lots: subject to a fee of 5.5% fee for works of art, collectibles and antiques (20% for wines and spirits, jewelry and multiples),), to be borne by the buyer in addition to the selling costs and the auction price, unless the buyer is outside the EU;

¤ Goods sold under the general VAT regime (for the total);

# Lots visible only by appointment;

~ Lots made from materials from animal species. Import restrictions are to be provided for.

Condition of lots: The lots are sold in the condition in which they are found at the time of sale with their imperfections and defects. Since lots are second-hand goods, no guarantee can be given on the condition thereof.

References to the condition of a lot in a catalogue or condition report may not be considered as an exhaustive description of the condition of said lot. Descriptions may not under any circumstances replace the personal examination of the lot as indicated below. Condition reports will be sent upon request and for information purposes.

Lot exposure: Potential bidders are required to personally examine the lots at a private meeting prior to sale in order to check the condition of the lot. Buyers are advised to be accompanied by an expert in the field concerned by the sale.

Reproduction of lots: Not all defects and imperfections of the batches are visible on the photographs of the batches reproduced in the catalogues, online or on any communication medium. Photographs may not give a fully faithful image of the actual condition of a lot and may differ from what a direct observer will receive (size, colour, etc.).

Estimates: The estimates are based on the state of technical knowledge on the day of the estimate, the quality of the lot, its origin, condition and the market price on the day of the estimate. They are provided for information purposes only and cannot be considered as a guarantee that the lot will be sold at the estimated price.

II- THE SALE

Registration for sale: Important: the normal and priority method to bid is to be present in the sales room. As a service, other modes are possible that require prior registration:

- By telephone: AÏBO accepts, free of charge, to receive bids by telephone only for bidders who reported before 6 p.m., on the last business day before the sale. The potential bidder must have received a prior confirmation email from AÏBO to be called.

- By purchase order: Any person previously registered and wishing to bid will have the option to request the registration of purchase orders from AÏBO on their behalf. The order must have been communicated in writing before 6 p.m. on the last business day before the sale, and the bidder must have received a confirmation email from AÏBO to be called. No unlimited order will be accepted. If AÏBO receives multiple purchase orders for identical auction amounts, the oldest order will be selected.

- Online via Live platforms: The possibility of online auctions is offered on platforms allowing remote participation in auctions electronically, upon prior registration. The purchaser via the Live platforms is informed that the fees charged by these platforms will be borne exclusively by it.

Participation in the auction by telephone, internet or order is carried out at the risk and peril of the bidder, AÏBO cannot be held liable in the event of nonparticipation of the auction bidder for any reason whatsoever, particularly in the event of malfunction or failure to perform (no response from the bidder, error, interruption or omission in the reception of bids). Any malfunction or interruption of the telephone or live service will not prevent the auctioneer from continuing the auction, at his discretion.

Procedure for identifying bidders: AÏBO reserves the right to ask any potential bidder to prove its identity and for a legal entity, a Kbis extract less than three months old, it being specified that only the legal representative of the company or any duly authorised person may bid for and its bank details. In the event of non-compliance with the identification procedures, AÏBO reserves the right to refuse its registration for the auction. All lots sold will be invoiced in the name and address of the client. No subsequent modification may be made. The bidder is deemed to act in its own name and will be solely responsible for the auction brought unless it is informed beforehand of its capacity as agent under the conditions indicated below. Any false indication shall incur the liability of the auction winner.

Mandate by a third party: The bidder with a mandate must inform AÏBO during the identification and registration procedure and produce a copy of the mandate and any other documents requested by AÏBO. In such a case, the bidder and the principal shall be jointly and severally liable.

Sales management: The auctioneer manages the sale on a discretionary basis, ensuring the freedom and equality between all bidders, while respecting the practices established by the profession. The auctioneer ensures the police of the sale, which allows him to refuse bids or to withdraw a lot without having to justify it.

Awarding: The highest and the last bidder will be the auction winner, with all accepted means combined (order, internet, telephone, on-site, etc.). The awarding is evidenced by the pronouncement of the word “Sold”, which forms the sale agreement between the seller and the auction winner. Each lot is identified with a number corresponding to the number assigned to it in the sales catalogue. It is forbidden for sellers to bid directly on the lots belonging to them. In the event of a simultaneous “double-auction” recognised by the auctioneer, the lot will be put back for sale, with all bidders present being able to participate in this second auction.

Withdrawal: Each auction and bid is final and is binding on the auction winner, it being recalled that the auction winner may not withdraw either in the room, by telephone, online or on a purchase order.

Transfer of risk and ownership: The transfer of ownership and risks between the seller and the auction winner takes place by the word “sold” by AÏBO. AÏBO disclaims all liability for losses and damages that the lots may suffer from the date of the award, with the auction winner having to insure the lots acquired as soon as the award is awarded.

III- COMPLETION OF THE SALE

Sale commission: In addition to the auction price, the auction winner shall pay the buyer's fees, per lot, calculated as follows:

- 25% excl. tax + VAT at the rate in force, i.e. 30% including tax on the first €150,000

- 23 % excl. tax + VAT at the rate in force, i.e. 27,6 % including taxe for amounts over € 150,001.

Exception: For books only benefiting from a reduced VAT rate: 25% before tax, i.e. 26.37% including VAT.

In addition to the auction price and the buyer’s fees, the auction winner must pay all taxes and duties including VAT as well as any file, handling, and storage costs.

Payment of the sums due must be made “in cash” by the auction winner, as soon as the award is made. Payment is made in euros. Any bank commissions will not be deducted from the amounts due.

VAT: The VAT rate is 20% (or 5.5% for books). In principle, unmarked lots will be sold under the VAT on gross margin system. The purchase commission and additionnal costs will be increased by an amount in lieu of VAT, which will not be separately mentioned in our slips.

By way of exception, and at the request of the seller, the general VAT system may be applied for goods offered for sale by an EU professional at its request. These goods will be marked by the ¤ sign.

Possible VAT refunds:

1- The professional of the European Union, (i) with an intra-Community VAT number and (ii) providing proof of the export of lots from France to another Member State;

2- Non-residents of the European Union on the supply of (i) a customs export document, on which AÏBO appears as sender (ii) when the export occurs within three months of the auction date or the date of obtaining the export permit.

Payment terms: Legal means of payment accepted by AÏBO’ accounts (payments by credit card or wire transfer being strongly recommended):

- Credit card: bank charges, which usually vary between 1 and 2%, are not borne by the firm;

- American Express card: a commission of 2.95% including tax will be collected for all payments. Remote card payments and split payments in several instalments for the same lot with the same card are not allowed;

- Online payment up to €10,000 to https://https://aiboartauction.fr/payment;

- Bank transfer: from the buyer’s account and indicating the invoice number: CIC, 134 Avenue Parmentier, 75011 Paris.Titulaire du compte : AÏBO ART AUCTION SAS

IBAN : FR76 3006 6105 6100 0205 0520 202 – BIC : CMCIFRPP

- Cash: Articles L.112-6 and D.112-3 of the French Monetary and Financial Code: (i) Up to €1,000 for French tax residents or persons acting for the purposes of a professional activity; (ii) Up to €15,000 for individuals who have their tax domicile abroad (upon presentation of passports and proof of address);

- Cheque (as a last resort): Upon presentation of two identity documents. No time limit for cashing is accepted in the event of payment by cheque. Issuance will only be possible twenty days after payment. Foreign cheques are not accepted.

Defaulting auction winner: In the absence of cash payment by the buyer, the property may be put back for sale upon reiteration of the auctions at the request of the seller in accordance with the procedure of Article L.32114 of the French Commercial Code. If the seller does not make this request within three months of the auction, the sale shall be automatically terminated. In all cases, the defaulting buyer, due to its failure to pay, shall pay to AÏBO:

- All costs and incidentals incurred by AÏBO relating to the collection of unpaid invoices (including legal fees);

- Late payment penalties calculated by applying interest rates at the European Central Bank (ECB) semi-annual key rate (refinancing rate or Refi) in force plus five points on all sums due;

- Damages to compensate for the loss suffered by AÏBO (purchase costs, fees and commissions, VAT, storage, etc.).

AÏBO reserves the right to:

- Communicate the name and contact details of the defaulting buyer to the seller in order to enable the latter to assert its rights;

- Exercise or have exercised all the rights and remedies, in particular the right of retention, over any property of the defaulting buyer, of which AÏBO has custody;

- Prohibit the defaulting auction winner from bidding in the next sales organised by AÏBO or from making the possibility of tendering there subject to the payment of a prior provision;

- Proceed to the registration of the defaulting bidder on a file of bad payers shared between the different member auction houses.

Lot collection and storage: A lot awarded may only be delivered to the buyer after full payment of the purchase slip, collected in the AÏBO bank account.

The lots will be delivered to the purchaser in person after presentation of any document proving his identity or to the third party appointed by him and to whom he has entrusted an original power of attorney and a copy of his identity document.

The lot is collected at the auction winner’s expense and risks only. Lots that have not been collected the same day after the end of the sale will be collected by appointment by the buyer with the person mentioned for this purpose on the contact page at the beginning of the catalog. The place of delivery will be indicated in the email accompanying the invoice. The applicable storage fees are : the storage of goods subject to an auction or a private sale that are not removed by the buyer within 15 days of the auction (including the day of the sale), will be charged as follows: - Jewellery and / or watches worth < €10.000 = €15 / day of storage - Jewellery and / or watches worth > €10.001 = €30 / day of storage - Other lots < 1m3 = €3 / day - Other lots > 1m3 = €5 / day.

Resale of paid and non-collected lots: In the event that one or more lots awarded and paid for in the course of an auction have still not been collected by the buyer within the deadlines agreed upon the "Special Terms and Conditions" below and that the applicable storage, custody and preservation costs exceed the auction value of the lot(s), AÏBO reserves the right to sell the lot(s) in order to be reimbursed for all costs due.

IV- PRE-EMPTION RIGHT

The French State may exercise a pre-emptive right on any public or private sale of cultural property. The State has a period of 15 days from the public sale to confirm the exercise of its pre-emptive right and subrogate itself to the buyer.

V- EXPORT

The formalities of exports (requests for certificate for a cultural good, export license) of the subjected lots are the responsibility of the purchaser and can require a four months delay. AÏBO is at the disposal of its buyers to guide them in these steps. AÏBO cannot be held responsible for delays. Under no circumstances shall AÏBO be liable for the refusal or delay of the administrative decision. The refusal to issue a certificate or a license may not under any circumstances justify a failure or delay in payment by the buyer or a cancellation of the sale.

VI- APPLICABLE LAW AND COMPETENT COURT

Civil liability claims brought in connection with voluntary and judicial actions and sales of furniture at public auction are time-barred after five years from the award or takeover.

French law alone governs the GTC. Any dispute relating to their existence, validity, performance and enforceability against any bidder having the capacity of trader shall be decided by the Commercial Court of Nanterre (France).

In the event that the bidder or buyer is not a trader, this dispute shall be decided by the competent Court pursuant to the legal provisions.

The Government Commissioner to the Council for voluntary sales of furniture by public auction may be mandated in writing in case of any difficulty with a view to reaching an amicable solution, if applicable.

VII- PERSONAL DATA

The bidders are informed that AÏBO may collect and process data concerning them in accordance with the General Data Protection Regulation no. 2016/679 of 27 April 2016 (GDPR) and the French Data Protection Act no. 78-17 of 6 January 1978 amended by Law No. 2018-493 of 20 June 2018 on the protection of personal data. The data is collected for the purposes of managing their contractual or pre-contractual relations (registration for sale, invoicing, accounting, payments, communication, etc.). This data consists of information such as: surname, first names, postal address, email address, telephone number, bank details.

Bidders are informed that they have a right of access, rectification, erasure, portability, opposition and limitation with regard to such data with AÏBO. Requests must be made in writing to: contact@aiboartauction.com. Any complaint about the applicable data protection legislation may be brought before the CNIL: https://cnil.fr .

VIII- INTELLECTUAL PROPERTY

AÏBO is the owner of any right of reproduction of its catalogue. Any reproduction of the same is prohibited and constitutes an infringement. The sale of a lot does not in any way imply the assignment of any intellectual property rights applicable (representation and/or reproduction) to the work.

IX- SPECIAL TERMS AND CONDITIONS

1- Mechanical and electrical objects The mechanical or electrical objects offered for sale by AÏBO are exclusively offered for decorative purposes. As they represent used property, AÏBO does not under any circumstances certify their operating condition. We recommend that buyers come to see the lots during the public exposures with an expert in this field, and to have the electrical or mechanical mechanism checked by a professional before any start-up.

2- Watches and clocks The watches and clocks we sell are all second-hand goods, having for the most part undergone repairs resulting in the replacement of certain parts which may not be original. AÏBO does not give any guarantee on the authenticity and the original character of the components of a clock article. Clocks may be sold without pendulums, weights or keys and unless otherwise stated, their presence is not guaranteed. Watch straps may not be original and may not be authentic. Collector’s watches require general and regular maintenance: repairs or overhauls may be necessary and are the responsibility of the buyer, as AÏBO does not give any guarantee on its good working order. AÏBO recommends that buyers have watches and clocks checked by a competent watchmaker before each use. It is the responsibility of potential buyers to personally verify the condition of the item.

4- Furniture Without express mention in the description of the lot, the presence of keys is not guaranteed.

5- Protected plant and animal species Objects partially or entirely made up of materials from endangered and/or protected species of flora and fauna are marked by the symbol ~ in the catalogue. The legislator imposes strict rules for the commercial use of these materials, in particular with regard to ivory trade. Buyers are informed that the importation of any goods made up of these materials is prohibited by many countries, or require a permit or certificate issued by the competent authorities of the countries of export and import of the goods. The purchasers are fully responsible for the proper compliance with the regulatory and legislative standards applicable to the export or importation of goods composed in part or in full of materials originating from endangered and/or protected species. Under no circumstances shall AÏBO be liable for the impossibility of exporting or importing such property, and this may not be used to justify a request for cancellation of the sale. If a customer feels that he or she has not received a satisfactory response, he or she is advised to contact the head of the relevant department directly, as a matter of priority. In the absence of a response within the specified time limit, the customer may then contact customer service at contact@aiboartauction.com, which is attached to the Quality Department of AÏBO.