Article 733-24Delinquent Tax Collection Procedures Concerning Non-Statutory Earmarked Taxes
第七百三十三条の二十四（法定外目的税に係る滞納処分）
If a person delinquent in payment of a non-statutory earmarked tax falls under any one of the following items, a tax collection official of the local government must seize the property of the person delinquent in payment with respect to the local government levies relating to that non-statutory earmarked tax:
if the person delinquent in payment has received a demand and has not paid in full the local government levies relating to the non-statutory earmarked 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;
if the person delinquent in payment has not paid in full the local government levies relating to the non-statutory earmarked tax by the due date for payment specified by the notice concerning advance collection.
Where the preceding paragraph is applied to a secondary taxpayer or guarantor, the term "demand letter" in item (i) of that paragraph is deemed to be replaced with "written reminder for payment or remittance."
If, after the due date for payment of the local government levies relating to the non-statutory earmarked tax and by the day on which the 10 days prescribed in paragraph (1), item (i) have elapsed, a fact falling under any one of the items of Article 13-2, paragraph (1) has arisen with respect to a person delinquent in payment who has received a demand, a tax collection official of the local government may seize that person's property immediately.
If a compulsory liquidation procedure has been carried out with respect to the property of a person delinquent in payment, a tax collection official of the local government must make a request for share distribution to the enforcement agency (in the case of a request for share distribution of local government levies relating to a non-statutory earmarked tax for a claim set forth in Article 114, item (i) of the Bankruptcy Act, the court handling the bankruptcy case relating to that request for share distribution) with respect to the delinquent local government levies relating to the non-statutory earmarked tax.
Where a tax collection official of a local government is able to make a seizure under the provisions of paragraphs (1) through (3), and the property of the person delinquent in payment that falls under any item of Article 86, paragraph (1) of the National Tax Collection Act has already been seized through delinquent tax collection procedures for the local government levies of another local government or for national taxes, or through a disposition carried out in accordance with the rules for those procedures, a request for share distribution regarding that property may be made by participatory seizure.
地方団体の徴税吏員は、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 relating to a non-statutory earmarked tax, including those provided for in the preceding paragraphs, are carried out in accordance with the rules for 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 local government in question.
Read this with the articles around it
local governmentmachine translation
「地方団体」
A prefecture (道府県) or a municipality (市町村).
Defined inArticle 1, paragraph (1), item (i)· applies throughout the law
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
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)
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)