Every term this law . Its definitions bind only this law — each entry says where the definition applies and links to the sentence that settles it. 118 terms: 0 with the Ministry of Justice's English, 118 in our translation, marked as such.
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
国が課する税のうち関税、とん税、特別とん税、森林環境税及び特別法人事業税以外のもの
A taxpayer (納税者) who has not paid a national tax they owe by its due date for payment, the original due date being the one that counts: a later date to which a tax payment grace period (納税の猶予) or a grace period for collection or for the delinquent tax collection procedure (滞納処分) has extended it does not.
納税者でその納付すべき国税をその納付の期限（国税通則法第四十七条第一項（納税の猶予の通知等）に規定する納税の猶予又は徴収若しくは滞納処分に関する猶予に係る期限を除く。）までに納付しないもの
The district director of a tax office (税務署長) or any other official engaged in the work of collecting national taxes.
税務署長その他国税の徴収に関する事務に従事する職員
納税者
A person liable under the national tax laws to pay a national tax other than tax collected by withholding (源泉徴収等による国税), and a person who must collect such withheld tax and pay it to the State.
国税に関する法律の規定により国税（国税通則法（昭和三十七年法律第六十六号）第二条第二号（定義）に規定する源泉徴収等による国税を除く。）を納める義務がある者及び当該源泉徴収等による国税を徴収して国に納付しなければならない者
地方税
Local government collections (地方団体の徴収金) as defined in Article 1, paragraph 1, item 14 of the Local Tax Act, including the like collections of the Tokyo Metropolis (都) and its special wards (特別区), money collected for the forest environment tax under the Act on the Forest Environment Tax and the Forest Environment Transfer Tax, and money collected for the special corporate business tax under the Act on the Special Corporate Business Tax and the Special Corporate Business Transfer Tax.
地方税法（昭和二十五年法律第二百二十六号）第一条第一項第十四号（用語）に規定する地方団体の徴収金（都及び特別区のこれに相当する徴収金を含む。）、森林環境税及び森林環境譲与税に関する法律（平成三十一年法律第三号）第二条第五号（定義）に規定する森林環境税に係る徴収金及び特別法人事業税及び特別法人事業譲与税に関する法律（平成三十一年法律第四号）第二条第九号（定義）に規定する特別法人事業税に係る徴収金
入札等
An offer to buy property at a public auction (公売), made by tender (入札) or by open bidding (競り売り).
In Chapter II, the money to be distributed in a compulsory liquidation procedure (強制換価手続) carried out on a taxpayer's property.
A request for share distribution (交付要求) that the district director of the tax office (税務署長) makes under Article 86, paragraph 1 by handing a participatory seizure document to the administrative agency, etc. that has already seized the delinquent taxpayer's movables, securities, real property, ships, aircraft, motor vehicles, construction machinery, small vessels or telephone subscription right through its delinquent tax collection procedure (滞納処分).
Property put up for public auction (公売) under this Act.
Construction machinery registered under the Construction Machinery Hypothecation Act.
A motor vehicle registered under the Road Transport Vehicle Act.
小型船舶
A small vessel registered under the Act on Registration, etc. of Small-Sized Vessels.
Seized property (差押財産) other than money, claims and securities whose underlying claims are collected under Article 57, together with specified real property under participatory seizure (特定参加差押不動産): the property that must be realized (換価) under the rules on realization.
Real property under participatory seizure (参加差押不動産) on which a realization execution decision (換価執行決定) has been made.
The money listed in Article 128, paragraph 1, items 1 and 2 — the sale proceeds of seized property, etc. (差押財産等), and money received from third-party debtors, etc. (第三債務者等) through the seizure of securities, claims or incorporeal property, etc. (無体財産権等) — which is distributed to the national taxes and other claims Article 129 lists.
Any procedure that sells a debtor's property by force: delinquent tax collection (滞納処分) and procedures run in the same way, compulsory execution, auction to enforce a security interest, enforcement of an enterprise mortgage (企業担保権) or of an enterprise value charge (企業価値担保権), and bankruptcy.
滞納処分（その例による処分を含む。以下同じ。）、強制執行、担保権の実行としての競売、企業担保権の実行手続、企業価値担保権の実行手続及び破産手続
給料等
Claims to salaries, wages, official pay (俸給), annual allowances of Diet members (歳費), retirement pensions and other payments of a like nature.
A claim, other than a national tax (with its expenses for the delinquent tax collection procedure) or a local tax (地方税), that may be collected in the same way as a delinquent tax, by the delinquent tax collection procedure (滞納処分).
滞納処分の例により徴収することができる債権のうち国税（その滞納処分費を含む。以下同じ。）及び地方税以外のもの
The statutory due date for tax payment (法定納期限) of a national tax or, for the national taxes Article 15, paragraph 1 lists — such as tax settled after that date, tax demanded early, or tax of a deceased person or a merged or split corporation — the day each item sets, with accessory taxes and expenses for the delinquent tax collection procedure taking the day set for the tax they arise from; it is the date against which the priority of a pledge or other security over a national tax is judged.
Property that has been transferred so that it serves as security for a debt.
A decision by the district director of the tax office (税務署長) who made a participatory seizure (参加差押え) of real property to carry out its realization (換価), with the consent of the administrative agency, etc. (行政機関等) that seized it, where that agency has not put it up for realization despite a demand under Article 87, paragraph 3.
第二次納税義務者
A person liable under Articles 33 to 41 to pay a taxpayer's national tax as a secondary tax liability (第二次納税義務).
第三十三条から第四十一条まで（合名会社等の社員等の第二次納税義務）の規定により納税者の国税を納付する義務を負う者
An administrative agency or other body that carries out a delinquent tax collection procedure (滞納処分).
A provisional registration (仮登記) or provisional recording (仮登録) based on a provisional registration security contract (仮登記担保契約) as Article 1 of the Act on Contract for Establishment of Security Interests by Use of Provisional Registration defines it.
入札者等
A person who intends to make a bid or other offer to buy (入札等) property put up for public auction (公売財産), and who must first provide a public auction deposit (公売保証金) of at least 10% of its estimated value unless the district director of the tax office (税務署長) waives it.
最高価申込者等
The highest bidder (最高価申込者) and the next-ranking bidder (次順位買受申込者) set under Articles 104 to 105.
The deadline the national tax laws set for paying a national tax, with special rules for tax on a late or amended return, tax notified after its deadline, tax collected at once when an event occurs, and accessory tax; a deadline that has been advanced, or extended by postponement or a grace period, does not count.
国税に関する法律の規定により国税を納付すべき期限（次に掲げる国税については、それぞれ次に定める期限又は日）をいう。この場合において、国税通則法第三十八条第二項（繰上請求）に規定する繰上げに係る期限及び所得税法（昭和四十年法律第三十三号）若しくは相続税法（昭和二十五年法律第七十三号）の規定による延納（第百五十一条の二第一項（換価の猶予の要件等）において「延納」という。）、国税通則法第四十七条第一項に規定する納税の猶予又は徴収若しくは滞納処分に関する猶予に係る期限は、当該国税を納付すべき期限に含まれないものとする
第三債務者等
A third-party debtor (第三債務者) or a person in a like position, for property to which Article 62 or 73 applies, other than property whose rights need registration to be transferred.
航空機
An aeroplane or rotorcraft (回転翼航空機) registered under the Civil Aeronautics Act.
As defined in Article 72, paragraph 1 of the National Tax Collection Act, property to which the three preceding subsections (款) of that Act on seizure do not apply, such as patent rights and copyrights.
Property put up for public auction (公売財産) that is real property (不動産), on which a person may bid only after declaring that neither they nor anyone having them bid on their behalf is an organized crime group member, etc. (暴力団員等).
Property that has been put up for realization (換価), that is, for sale to turn it into money.
An enforcement agency as defined in Article 2 of the National Tax Collection Act: the administrative agency or other body carrying out a delinquent tax collection procedure (滞納処分), a court (or, in some small-claims enforcement, a court clerk), a court execution officer (執行官) or a bankruptcy trustee.
滞納処分を執行する行政機関その他の者（以下「行政機関等」という。）、裁判所（民事執行法（昭和五十四年法律第四号）第百六十七条の二第二項（少額訴訟債権執行の開始等）に規定する少額訴訟債権執行にあつては、裁判所書記官）、執行官及び破産管財人
A company that would be a family corporation as defined in Article 2, item 10 of the Corporation Tax Act if the delinquent taxpayer were chosen as one of the shareholders or members on which that test is based.
The administrative agency or other body (行政機関等) that first seized real property through its delinquent tax collection procedure (滞納処分) and consented to the district director of the tax office (税務署長) who made a participatory seizure (参加差押え) of it carrying out its realization (換価).
The national taxes charged in addition to a tax: delinquent tax (延滞税), interest tax (利子税), and the penalty taxes for understatement, failure to file and non-payment, and the heavy penalty tax.
国税のうち延滞税、利子税、過少申告加算税、無申告加算税、不納付加算税及び重加算税
An association or foundation that is not a legal person but has a set representative or manager, which this Act treats as a corporation.
The person who holds the rights in property transferred as security (譲渡担保財産).
Claims to retirement allowances (退職手当) and other payments of a like nature.
An organized crime group member as defined in Article 2, item (vi) of the Act on Prevention of Unjust Acts by Organized Crime Group Members, or a person who ceased to be one less than five years ago.
In Articles 73 and 73-2, corporate bonds, etc. (社債等) as Article 2, paragraph 1 of the Act on Book-Entry Transfer of Corporate Bonds and Shares defines them, whose ownership is determined by the entries or records in the book-entry transfer account register (振替口座簿).
生計を一にする親族
The delinquent taxpayer's spouse, including a partner in an unregistered marriage, and other relatives, who share the delinquent taxpayer's livelihood (生計を一にする).
A participatory seizure (参加差押え) on which a realization execution decision (換価執行決定) has been made.
Real property (不動産), ships, aircraft, motor vehicles, construction machinery, small vessels, and incorporeal property, etc. (無体財産権等) other than claims and telephone subscription rights (電話加入権).
Where a person thought liable for a national tax has had property seized or retained, been ordered to provide electronic records, or been arrested, in a criminal tax investigation under Chapter XI of the Act on General Rules for National Taxes or under the Code of Criminal Procedure, on suspicion of evading that tax or wrongly obtaining a refund, and the tax could not be secured once its amount is settled, the amount, out of the tax expected to be settled, that the district director of the tax office (税務署長) decides must be secured beforehand by the delinquent tax collection procedure (滞納処分); a collection official (徴収職員) may at once seize the person's property up to that amount.
Consumption tax, liquor tax, tobacco tax, gasoline tax, local gasoline tax, liquefied petroleum gas tax and petroleum and coal tax.
消費税、酒税、たばこ税、揮発油税、地方揮発油税、石油ガス税及び石油石炭税
保証人
A person who has guaranteed, under the national tax laws, a taxpayer's payment of a national tax.
国税に関する法律の規定により納税者の国税の納付について保証をした者
繰上請求
A demand under Article 38, paragraph 1 of the Act on General Rules for National Taxes that a taxpayer pay a national tax before its due date.
租税条約等の相手国等に対する共助対象国税の徴収の共助
Assistance in collecting a national tax covered by such assistance (共助対象国税, as Article 11-2, paragraph 1 of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. defines it), given under a tax treaty, etc. (租税条約等) by the other country or territory to it (相手国等); Articles 39, 153 and 187 speak of collection through Japan's request for it.
Real property on which the district director of the tax office (税務署長) has made a participatory seizure (参加差押え).
A way of selling by tender, at one time, a large quantity of property of the same kind and value: bidders state the quantity and unit price they want, and those bidding a unit price at or above the estimated value become highest bidders (最高価申込者) in order of price until the quantity on sale is used up.
売却決定期日
The day on which the district director of the tax office (税務署長) makes the decision to sell (売却決定) of real property, etc. (不動産等) to the highest bidder: the day on which seven days have passed counting from the public auction date, etc. (公売期日等), or, for real property, a day a Ministry of Finance Order (財務省令) sets with regard to the days usually needed for the inquiry under Article 106-2.
This Act as amended by Article 8 of Act No. 10 of 2014.
地方税等
In Article 26, another national tax, a local tax (地方税) or a public charge (公課) that competes with a national tax for the proceeds of a compulsory liquidation procedure (強制換価手続).
In Article 26, a claim other than a national tax, a local tax (地方税) or a public charge (公課) that competes with them for the proceeds of a compulsory liquidation procedure (強制換価手続).
A relative of the delinquent taxpayer, another individual with a special relationship to them, or a family corporation (同族会社) or similar corporation, of the kinds a Cabinet Order (政令) sets.
A monetary claim whose coming into existence or transfer requires an electronic record (電子記録) made under the Electronically Recorded Monetary Claims Act, as Article 2, paragraph (1) of that Act defines it.
An electronic monetary claim recording institution as Article 2, paragraph 2 of the Electronically Recorded Monetary Claims Act defines it.
電子記録債権法第二条第二項（定義）に規定する電子債権記録機関
In Article 73-2, the book-entry transfer institution, etc., as Article 2, paragraph 5 of the Act on Book-Entry Transfer of Corporate Bonds and Shares defines it, with which the delinquent taxpayer has an account, or, for book-entry bonds or shares recorded in a purchase account (買取口座) after the delinquent taxpayer has demanded their purchase, the one with which the issuer has that account.
In Articles 89-2 and 89-3, the district director of the tax office (税務署長) who has made a realization execution decision (換価執行決定).
特定差押え
In Articles 89-3 and 89-4, the seizure made through its delinquent tax collection procedure (滞納処分) by the administrative agency, etc. that consented to the realization (換価同意行政機関等), other than a seizure a Cabinet Order (政令) excludes.
差押不動産
In Article 89-4, the real property whose participatory seizure (参加差押え) takes effect as a seizure once the specified seizure (特定差押え) has been lifted and the realization execution decision (換価執行決定) cancelled, and on which the district director of the tax office (税務署長) may continue the realization (換価) already begun.
The day of a public auction (公売), or, where property is sold by private contract (随意契約), the day of that sale.
In Article 128, paragraph 1, Article 129, paragraph 1, item 3 and Article 136, any seized property (差押財産) or specified real property under participatory seizure (特定参加差押不動産).
In Article 153, paragraph 1, carrying out the delinquent tax collection procedure (滞納処分), together with collection through assistance in collection that Japan has requested from the other party to a tax treaty, etc. (租税条約等).
Postponing payment of income tax or inheritance tax as the Income Tax Act or the Inheritance Tax Act allows; a deadline extended in this way does not count in the statutory due date for tax payment (法定納期限).
Property acquired through a change in the property concerned, and property acquired on the strength of that property or of the property so acquired; under Articles 36 and 37 it is counted with that property in fixing the limit of a secondary tax liability (第二次納税義務).
発行者
In Article 73-2, paragraphs 1 and 2, the issuer of book-entry corporate bonds, etc. (振替社債等).
In Article 74, a corporation, such as an enterprise cooperative (企業組合) under the Small and Medium-Sized Enterprise Cooperatives Act or a shinkin bank (信用金庫), whose members holding equity interests (持分) may withdraw at will (after giving notice or completing any required procedure), other than a general partnership company (合名会社), limited partnership company (合資会社) or limited liability company (合同会社).
A bank or other person the district director of the tax office (税務署長) considers suitable, with which a bidder may contract, under Article 100, for it to pay on the director's demand cash equal to the bidder's public auction deposit (公売保証金).
銀行その他税務署長が相当と認める者
利害関係人
Any of the persons Article 96, paragraph 1 lists: those who have made a request for share distribution (交付要求) on property put up for public auction (公売財産), those holding a pledge, mortgage, statutory lien, right of retention, superficies, lease or other right over it, and the administrative agency, etc. that consented to the realization (換価同意行政機関等).
In Article 127, a building or standing trees (立木) on a piece of land.
Permission under Article 46, paragraphs 1 to 3 of the Act on General Rules for National Taxes to pay a national tax later, for a limited period, because of a disaster, illness, business trouble or similar hardship.
The provision of security that the district director of the tax office (税務署長) orders under Article 158, paragraph 1 from a taxpayer who has fallen behind on consumption tax, etc. (消費税等) other than consumption tax, or the mortgage (抵当権) deemed set up under paragraph 4 of that Article where the security is not provided and the director gives notice.
This Act as amended by Act No. 78 of 1978.
The date Act No. 88 of 2004, the amending Act these supplementary provisions (附則) belong to, comes into effect.
In Article 55, paragraphs 1 and 2 of the supplementary provisions (附則) of Act No. 15 of 2016, the National Tax Collection Act as amended by Article 7 of that Act.
In Article 41, paragraphs 1 and 2 of the supplementary provisions (附則) of Act No. 4 of 2017, the National Tax Collection Act as amended by Article 9 of that Act.
In Article 24, paragraphs 1 and 2 of the supplementary provisions (附則) of Act No. 3 of 2023, the National Tax Collection Act as amended by Article 9 of that Act.
In Article 20, paragraphs 1 and 2 of the supplementary provisions (附則) of Act No. 8 of 2024, the National Tax Collection Act as amended by Article 12 of that Act.
In Article 15, paragraph 1, item 4-2, the statutory tax return due date as defined in Article 2, item 7 of the Act on General Rules for National Taxes: the deadline the national tax laws set for filing a tax return, here for land value tax (地価税).
In Article 15, paragraph 1, item 9, a corporation that made a company split (分割) which a judgment, now final, has declared void.
In Article 15, paragraph 1, item 10, a corporation that took over a business in a company split (分割).
In Article 15, paragraph 1, item 10, the property that a corporation which took over a business in a company split (分割承継法人) received from the corporation that made the split.
In Article 15, paragraph 1, item 10, the joint and several liability for payment, as Article 9-3 of the Act on General Rules for National Taxes provides, that a corporation which took over a business in a company split bears for the national taxes of the corporation that made the split.
In Article 25, the registration of a sale with a special agreement for repurchase (買戻しの特約), a provisional registration to preserve the right to claim a resale under a promise of resale (再売買の予約), and any similar registration.
As defined in Article 182, paragraph 2 of the Trust Act, the beneficiaries whom the terms of a trust name to receive its residual property (残余財産受益者) and the persons they name as those to whom the residual property is to belong (帰属権利者).
同法第百八十二条第二項（残余財産の帰属）に規定する残余財産受益者等
清算受託者
As defined in Article 177 of the Trust Act, the trustee of a trust after the trust has ended, who completes its current business, collects the claims of the trust property and pays its debts, and delivers its residual property.
同法第百七十七条（清算受託者の職務）に規定する清算受託者
In Article 34, paragraph 2, the liquidating trustee (清算受託者) of a trust ended as Article 175 of the Trust Act provides who is liable for the trust's national tax only out of the trust property; where it hands that property to the residual property beneficiaries, etc. (残余財産受益者等) without paying the tax, it bears secondary tax liability (第二次納税義務) up to the value of the property handed over.
In Article 40, an officer of a stock company, or a member with limited liability who executes the business of a limited partnership company (合資会社) or limited liability company (合同会社), who committed the deception or other wrongful act by which the company evaded, or obtained a refund of, a national tax, where the company, taking that person as a shareholder or member on which the test is based, is a company referred to in Article 67, paragraph 2 of the Corporation Tax Act.
A member of an organized crime group as defined in Article 2(vi) of the Act on Prevention of Unjust Acts by Organized Crime Group Members.
暴力団員による不当な行為の防止等に関する法律（平成三年法律第七十七号）第二条第六号（定義）に規定する暴力団員
In Article 128, paragraph 2, seized property, etc. as Article 89, paragraph 1 defines it: seized property (差押財産) other than money, claims and securities whose underlying claims are collected under Article 57, together with specified real property under participatory seizure (特定参加差押不動産): the property that must be realized (換価) under the rules on realization.
同条第一項に規定する差押財産等
In Article 173, paragraph 1, item 1, a disposition that is to follow the disposition under appeal (不服申立て); where it has already been made and the appealed disposition's illegality is minor and should not be allowed to affect it, the appeal may be dismissed even though that disposition was illegal.
In the supplementary provisions (附則) of the National Tax Collection Act (Act No. 147 of 1959), the earlier National Tax Collection Act that Act No. 147 of 1959 wholly revised and replaced.
The date Act No. 152 of 1962, the amending Act these supplementary provisions (附則) belong to, comes into effect.
The date Act No. 152 of 1964, the amending Act these supplementary provisions (附則) belong to, comes into effect.