Article 15-7Requirements, etc. for Suspension of Delinquent Tax Collection Procedures
第十五条の七（滞納処分の停止の要件等）
If the head of a local government finds that there is a fact falling under any of the following items in respect of a person delinquent in payment, the head may suspend the execution of the delinquent tax collection procedure.
地方団体の長は、滞納者につき次の各号のいずれかに該当する事実があると認めるときは、滞納処分の執行を停止することができる。
Where there is no property against which a delinquent tax collection procedure can be carried out;
滞納処分をすることができる財産がないとき。
Where carrying out a delinquent tax collection procedure is likely to seriously impoverish the person's livelihood;
滞納処分をすることによつてその生活を著しく窮迫させるおそれがあるとき。
Where both the person's whereabouts and any property against which a delinquent tax collection procedure can be carried out are unknown.
その所在及び滞納処分をすることができる財産がともに不明であるとき。
When the head of a local government has suspended the execution of a delinquent tax collection procedure under the preceding paragraph, the head must notify the person delinquent in payment of that fact.
When the head of a local government has suspended the execution of a delinquent tax collection procedure under paragraph (1), item (ii), if there is property seized in respect of the local government levies subject to that suspension, the head must release the seizure.
The obligation to pay or remit local government levies for which the execution of a delinquent tax collection procedure has been suspended under paragraph (1) is extinguished if the suspension of the execution continues for three years.
When the execution of a delinquent tax collection procedure has been suspended under paragraph (1), item (i), if the local government levies relate to a qualified acceptance of inheritance, or if it is otherwise clear that the local government levies cannot be collected, the head of a local government may, notwithstanding the preceding paragraph, immediately extinguish the obligation to pay or remit those local government levies.
Read this with the articles around it
head of a local governmentmachine translation
「地方団体の長」
The governor of a prefecture (道府県知事) or the mayor of a municipality (市町村長).
Defined inArticle 1, paragraph (1), item (ii)· 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