Article 144-51Delinquent Tax Collection Procedure Concerning Light Oil Delivery Tax
第百四十四条の五十一（軽油引取税に係る滞納処分）
When a person delinquent in payment of the light oil delivery tax falls under any of the following items, the prefectural tax collection official must seize the property of the person delinquent in payment with respect to the local government levies on that light oil delivery tax.
When a person delinquent in payment, having received a demand, fails to pay in full the local government levies on the light oil delivery tax subject to that demand by the day on which 10 days have elapsed counting from the date on which the demand letter was issued.
滞納者が督促を受け、その督促状を発した日から起算して十日を経過した日までにその督促に係る軽油引取税に係る地方団体の徴収金を完納しないとき。
When a person delinquent in payment fails to pay in full the local government levies on the light oil delivery tax by the due date for payment designated in a notice of advance collection or in a notice of collection under Article 144-22, paragraph (4) (including as applied mutatis mutandis pursuant to Article 144-25, paragraph (5)).
滞納者が繰上徴収に係る告知又は第百四十四条の二十二第四項（第百四十四条の二十五第五項において準用する場合を含む。）の規定による徴収に係る告知により指定された納期限までに軽油引取税に係る地方団体の徴収金を完納しないとき。
In applying the provisions of the preceding paragraph to a secondary taxpayer or a guarantor, the term "demand letter" in item (i) of that paragraph is deemed to be replaced with "written reminder to remit or pay".
If, during the period after the due date for payment of the local government levies on the light oil delivery tax until the day on which the 10 days prescribed in paragraph (1), item (i) have elapsed, a fact falling under any item of Article 13-2, paragraph (1) arises with respect to a person delinquent in payment who has received a demand, the prefectural tax collection official may immediately seize that person's property.
Where compulsory liquidation procedure is conducted on the property of a person delinquent in payment, the prefectural tax collection official must make a request for share distribution to the enforcement agency (the court handling the bankruptcy case pertaining to the request for share distribution, where a request for share distribution is made of local government levies on the light oil delivery tax pertaining to a claim listed in Article 114, item (i) of the Bankruptcy Act) with respect to the local government levies on the light oil delivery tax pertaining to the delinquency.
滞納者の財産につき強制換価手続が行われた場合には、道府県の徴税吏員は、執行機関（破産法第百十四条第一号に掲げる請求権に係る軽油引取税に係る地方団体の徴収金の交付要求を行う場合には、その交付要求に係る破産事件を取り扱う裁判所）に対し、滞納に係る軽油引取税に係る地方団体の徴収金につき、交付要求をしなければならない。
When a prefectural tax collection official is able to make a seizure under paragraphs (1) through (3), and property of a person delinquent in payment set out in the items of Article 86, paragraph (1) of the National Tax Collection Act has already been seized in a delinquent tax collection procedure for other local government levies or national taxes, or by a disposition governed by the rules of those delinquent tax collection procedures, the request for share distribution for that property may be made by participatory seizure.
道府県の徴税吏員は、第一項から第三項までの規定により差押えをすることができる場合において、滞納者の財産で国税徴収法第八十六条第一項各号に掲げるものにつき、既に他の地方団体の徴収金若しくは国税の滞納処分又はこれらの滞納処分の例による処分による差押えがされているときは、当該財産についての交付要求は、参加差押えによりすることができる。
Delinquent tax collection procedures for local government levies on the light oil delivery tax, including those provided for in the preceding paragraphs, are to follow the delinquent tax collection procedures prescribed in the National Tax Collection Act.
Dispositions under the preceding paragraphs may also be carried out outside the area of the prefecture concerned.
前各項の規定による処分は、当該道府県の区域外においても行うことができる。
Read this with the articles around it
tax collection officialmachine translation
「徴税吏員」
A prefectural governor (道府県知事) or a prefectural employee the governor has delegated, or a mayor of a municipality (市町村長) or a municipal employee the mayor has delegated.
Defined inArticle 1, paragraph (1), item (iii)· 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
secondary taxpayermachine translation
「第二次納税義務者」
A person who has a secondary tax liability (第二次納税義務) under Articles 11-2 to 11-10 or Article 12-2, paragraph 2 or 3 for local tax collection money (地方団体の徴収金) owed by a taxpayer or special collector (特別徴収義務者), from whom the head of the local government collects it by a written notice stating the amount, the deadline and the place of payment.
Short name set inArticle 11, paragraph (1)
compulsory liquidation proceduremachine translation
「強制換価手続」
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.
Short name set inArticle 13-2, paragraph (1), item (i)
enforcement agencymachine translation
「執行機関」
An administrative body or other person carrying out a delinquent tax collection procedure (滞納処分), a court (or, in small-claims enforcement under Article 167-2, paragraph 2 of the Civil Enforcement Act, a court clerk), a court execution officer (執行官) or a bankruptcy trustee (破産管財人).
Defined inArticle 13-3, paragraph (2)
due datemachine translation
「納期限」
For the light oil delivery tax (軽油引取税), the due date for paying it in, which, where a reassessment (更正) or determination (決定) has been made, means the due date for the shortfall.
Defined inArticle 144-49, paragraph (1)· applies only in this section