Where property of a taxpayer or special collection agent has been seized through the delinquent tax collection procedure for local government levies, and a request for share distribution has been made for other local government levies or national tax, the local government levies relating to that seizure are collected from the proceeds of realization in priority to the local government levies or national tax relating to that request for share distribution.
Where property of a taxpayer or special collection agent has been seized through the delinquent tax collection procedure for other local government levies or national tax, and a request for share distribution has been made for local government levies, the local government levies relating to that request for share distribution are collected from the proceeds of realization next after the local government levies or national tax relating to that seizure (excluding expenses to which the provisions of Article 14-2 apply).
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special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law