Article 13-2 · Advance Collection第十三条の二（繰上徴収）
1 reworded · 2 added- ChangedArticle 13-2, paragraph (1), item (i)
when delinquent tax collection procedures (including dispositions in accordance therewith), compulsory execution, auction as the enforcement of a security interest, enforcement procedures for an enterprise security interest, enforcement procedures for an enterprise value security interest, or bankruptcy procedures (hereinafter referred to as "compulsory liquidation procedure") have been commenced with regard to the property of a taxpayer or special collection agent (including when
notice has been given under Article 2, paragraph (1) of the Act on Contract for Establishment of Security Interests by Use of Provisional Registration (Act No. 78 of 1978) (including as applied mutatis mutandis pursuant to Article 20 of that Act));any of the following notices has been given):納税者又は特別徴収義務者の財産につき滞納処分（その例による処分を含む。）、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又は破産手続（以下「強制換価手続」という。）が開始されたとき（
仮登記担保契約に関する法律（昭和五十三年法律第七十八号）第二条第一項（同法第二十条において準用する場合を含む。）の規定によ次に掲げる通知がされたときを含む。）。 - AddedArticle 13-2, paragraph (1), item (i), (a)
a notification under Article 2, paragraph (1) of the Act on Contract for Establishment of Security Interests by Use of Provisional Registration (Act No. 78 of 1978) (including as applied mutatis mutandis pursuant to Article 20 of that Act);
仮登記担保契約に関する法律（昭和五十三年法律第七十八号）第二条第一項（同法第二十条において準用する場合を含む。）の規定による通知
- AddedArticle 13-2, paragraph (1), item (i), (b)
a notification under Article 60, paragraph (1) or Article 61, paragraph (2) of the Act on Security Assignment Contracts and Retention of Title Contracts (Act No. 56 of 2025) (including as applied mutatis mutandis pursuant to Article 93 of that Act (including as applied mutatis mutandis pursuant to Article 96, paragraph (1) of that Act) or Article 111, paragraph (1) of that Act).
譲渡担保契約及び所有権留保契約に関する法律（令和七年法律第五十六号）第六十条第一項又は第六十一条第二項（これらの規定を同法第九十三条（同法第九十六条第一項において準用する場合を含む。）又は第百十一条第一項において準用する場合を含む。）の規定による通知