Where a person who has received a deferral of collection, ex officio suspension of realization or suspension of realization upon application does not pay or remit the local government levies subject to that deferral or suspension by the time limit of that deferral or suspension, or the head of a local government has revoked that deferral or suspension under Article 15-3, paragraph (1) (including as applied mutatis mutandis with replacement of terms under Article 15-5-3, paragraph (2) and Article 15-6-3, paragraph (2)), and the local government levies subject to that deferral or suspension are accordingly to be collected, if there is security taken in respect of those local government levies, the head of a local government is to dispose of the property provided as security in accordance with delinquent tax collection procedures and apply the proceeds to the local government levies to be collected and the expenses of disposing of the property provided as security, or have the guarantor pay or remit those local government levies.
徴収の猶予、職権による換価の猶予又は申請による換価の猶予を受けた者がその猶予に係る地方団体の徴収金をその猶予の期限までに納付若しくは納入をせず、又は地方団体の長が第十五条の三第一項（第十五条の五の三第二項及び第十五条の六の三第二項において読み替えて準用する場合を含む。）の規定によりその猶予を取り消したことによつて、その猶予に係る地方団体の徴収金を徴収する場合において、その地方団体の徴収金について徴した担保があるときは、地方団体の長は、滞納処分の例によりその担保財産を処分して、その徴収すべき地方団体の徴収金及び担保財産の処分費に充て、又は保証人にその地方団体の徴収金を納付し、若しくは納入させる。
In the case referred to in the preceding paragraph, if the head of a local government finds that the proceeds of the disposition of the property provided as security, applied to the local government levies referred to in that paragraph and the expenses of disposing of the property provided as security, are still insufficient, the head is to carry out delinquent tax collection procedures against other property of the person delinquent in payment; and where the guarantor does not pay in full the amount to be paid or remitted, the head is to carry out delinquent tax collection procedures first against the person delinquent in payment, and, if there is still a shortfall or it is found that there will be a shortfall, against the guarantor.
The preceding two paragraphs apply mutatis mutandis where, security having been provided under Article 16-3 or paragraph (3) or paragraph (4), item (i) of the preceding Article (including as applied mutatis mutandis pursuant to paragraph (12) of that Article), the local government levies relating to that security are to be collected. In this case, where the security is money, it is to be applied immediately to those local government levies.
The provisions of Article 11 apply mutatis mutandis where local government levies are collected from a guarantor under paragraph (1) or (2) (including as applied mutatis mutandis in 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 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
deferral of collectionmachine translation
「徴収の猶予」
In Chapter 1, a deferral of collection that the head of a local government (地方団体の長) grants, on application, under Article 15, paragraph 1 or 2: for up to one year, where a disaster or theft, an illness or injury, the closure or suspension of a business, a serious loss in it, or a similar fact leaves the taxpayer or special collection agent (特別徴収義務者) unable to pay at once, or where the amount due was fixed a year or more after the statutory due date and cannot be paid at once.
Short name set inArticle 15, paragraph (3)· applies only in this chapter
suspension of realization upon applicationmachine translation
「申請による換価の猶予」
A suspension of the sale of seized property in delinquency proceedings (換価の猶予) that the head of a local government grants on the delinquent taxpayer's application under Article 15-6, paragraph 1; local government collection money already under it, or under a grace of collection (徴収の猶予), cannot be given the suspension the head may grant without application under Article 15-5.
Short name set inArticle 15-5, paragraph (1)· applies only in this chapter
ex officio suspension of realizationmachine translation
「職権による換価の猶予」
A suspension, for up to one year, of the sale of a delinquent taxpayer's property in a delinquency disposition (滞納処分) that the head of a local government (地方団体の長) grants on its own initiative under Article 15-5, paragraph 1, where the taxpayer is found to intend in good faith to pay and an immediate sale would put the taxpayer's business or livelihood at risk or a suspension would better serve collection.
Short name set inArticle 15-5, paragraph (2)· applies only in this chapter