Local Tax Act

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):

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);

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).