Where a taxpayer or special collection agent of any of the following local taxes is delinquent in the local government levies relating to those local taxes, if it is found that the collection of those local government levies to be imposed on the person thereafter cannot be secured, the head of a local government may, as security for those local government levies, designate an amount and a time limit and order the person to provide any of the things listed in the items of Article 16, paragraph (1) or money.
Prefectural tobacco tax;
道府県たばこ税
Golf course use tax;
ゴルフ場利用税
Light oil delivery tax;
軽油引取税
Municipal tobacco tax;
市町村たばこ税
Bathing tax;
入湯税
Prefectural non-statutory ordinary tax, municipal non-statutory ordinary tax or non-statutory earmarked tax, in each case collected by the method of special collection.
The amount designated under the preceding paragraph is limited to an amount equivalent to three times the amount of those local government levies for the month preceding the month in which the provision is ordered (or, where that amount is less than the amount to be remitted or paid as those local government levies for the month in the previous year corresponding to the month in which the provision is ordered and for the following two months, the latter amount).
The provisions of Article 16, paragraphs (3) and (4) apply mutatis mutandis to the security under paragraph (1).
Where the head of a local government has ordered the provision of security for the local government levies prescribed in paragraph (1) under that paragraph, if the taxpayer or special collection agent fails to provide the ordered security by the designated time limit, the head may notify the taxpayer or special collection agent in writing that, in relation to those local government levies, a mortgage will be created on property of that person that may be the object of a mortgage, up to the amount designated under that paragraph.
When notice under the preceding paragraph has been given, the taxpayer or special collection agent who received the notice is deemed to have created the mortgage referred to in that paragraph. In this case, the head of a local government must request the relevant agency to register the creation of the mortgage.
In the case of the latter part of the preceding paragraph (excluding the case prescribed in the following paragraph), a document certifying that the written notice under paragraph (4) has reached the taxpayer or special collection agent referred to in that paragraph must be attached to the document relating to the request.
In the case of the latter part of paragraph (5), when making a request under Article 18 of the Real Property Registration Act (Act No. 123 of 2004) as applied mutatis mutandis in Article 16, paragraph (2) of that Act (including as applied mutatis mutandis under other laws and regulations), the head of a local government must provide, together with the information relating to the request, information certifying that the document under paragraph (4) has reached the taxpayer or special collection agent referred to in that paragraph. In this case, notwithstanding Article 116, paragraph (1) of that Act, the consent of the registration obligor is not required.
第五項後段の場合において、不動産登記法（平成十六年法律第百二十三号）第十六条第二項（他の法令において準用する場合を含む。）において準用する同法第十八条の規定による嘱託をするときは、その嘱託情報と併せて第四項の文書が同項の納税者又は特別徴収義務者に到達したことを証する情報を提供しなければならない。この場合においては、同法第百十六条第一項の規定にかかわらず、登記義務者の承諾を得ることを要しない。
When security has been provided under paragraph (1) or a mortgage has been created under paragraph (5) (hereinafter referred to as "provision of security, etc."), if the period during which there is no delinquency in the local government levies relating to the order under paragraph (1) has continued for three consecutive months, the head of a local government must release the security.
When the head of a local government finds that provision of security, etc. has become unnecessary owing to a change in the resources or other circumstances of the taxpayer or special collection agent who has provided security, etc., the head may release it immediately, notwithstanding the preceding paragraph.
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 taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
special collectionmachine translation
「特別徴収」
The method of collecting a local tax by having a person who is well placed to collect it do so and pay in the tax collected (Article 1, paragraph 1, item 9).
Defined inArticle 1, paragraph (1), item (ix)· applies throughout the law
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
municipal non-statutory ordinary taxmachine translation
「市町村法定外普通税」
An ordinary tax (普通税) that a municipality levies under Article 5, paragraph 3 by setting up a tax of its own beyond those the Local Tax Act lists.
Short name set inArticle 10-4, paragraph (2)
non-statutory earmarked taxmachine translation
「法定外目的税」
An earmarked tax (目的税) that a prefecture under Article 4, paragraph 6 or a municipality under Article 5, paragraph 7 levies as a tax of its own creation, beyond the special-purpose taxes the Local Tax Act provides for.
Short name set inArticle 10-4, paragraph (2)
prefectural non-statutory ordinary taxmachine translation
「道府県法定外普通税」
An ordinary tax (普通税) that a prefecture creates under Article 4, paragraph 3, beyond the ordinary taxes listed in Article 4, paragraph 2.
Short name set inArticle 10-4, paragraph (2)
provision of security, etc.machine translation
「担保の提供等」
The provision of security that the head of a local government (地方団体の長) orders under Article 16-3, paragraph 1 from a taxpayer or special collection agent (特別徴収義務者) who has fallen behind on certain local taxes, or the mortgage (抵当権) deemed created under paragraph 5 of that Article where the security is not provided and the head gives notice.
Short name set inArticle 16-3, paragraph (8)
registration
登記
Entry in a public register kept by a registry office (登記所) — a Legal Affairs Bureau or one of its branch offices — so that the matter is made public (Real Property Registration Act, Articles 1 and 6, paragraph (1)). Rights in land and buildings, such as ownership, a superficies (地上権), a statutory lien (先取特権), a mortgage and a right of lease (賃借権), can be registered under that Act (Article 3), and matters the Commercial Code, the Companies Act and other Acts require to be registered are registered under the Commercial Registration Act (Article 1). Registration also lets a right be asserted against third parties: acquiring, losing or changing a right in rem (物権) in land or a building, such as ownership, cannot be asserted against third parties until it is registered (Civil Code, Article 177), and a matter the Companies Act requires to be registered cannot be asserted against a third party who does not know of it until it has been registered, nor, even after that, against one who had a justifiable reason for not knowing of the registration (Companies Act, Article 908, paragraph (1)).
Written by AI using Real Property Registration Act, Arts. 1, 3, 6, Commercial Registration Act, Art. 1, Civil Code, Art. 177 and Companies Act, Art. 908 as a reference.