Local Tax Act
Article 13-2, paragraph (1), item (i)
第十三条の二第一項第一号
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
when delinquent tax collection procedures (including dispositions in accordance therewith), compulsory execution, auction as the enforcement of a security interest, enforcement procedures for an enterprise security interest, enforcement procedures for an enterprise value security interest, or bankruptcy procedures (hereinafter referred to as "compulsory liquidation procedure") have been commenced with regard to the property of a taxpayer or special collection agent (including when notice has been given under Article 2, paragraph (1) of the Act on Contract for Establishment of Security Interests by Use of Provisional Registration (Act No. 78 of 1978) (including as applied mutatis mutandis pursuant to Article 20 of that Act));
納税者又は特別徴収義務者の財産につき滞納処分（その例による処分を含む。）、強制執行、担保権の実行としての競売、企業担保権の実行手続、企業価値担保権の実行手続又は破産手続（以下「強制換価手続」という。）が開始されたとき（仮登記担保契約に関する法律（昭和五十三年法律第七十八号）第二条第一項（同法第二十条において準用する場合を含む。）の規定による通知がされたときを含む。）。
when delinquent tax collection procedures (including dispositions in accordance therewith), compulsory execution, auction as the enforcement of a security interest, enforcement procedures for an enterprise security interest, enforcement procedures for an enterprise value security interest, or bankruptcy procedures (hereinafter referred to as "compulsory liquidation procedure") have been commenced with regard to the property of a taxpayer or special collection agent (including when
notice has been given under Article 2, paragraph (1) of the Act on Contract for Establishment of Security Interests by Use of Provisional Registration (Act No. 78 of 1978) (including as applied mutatis mutandis pursuant to Article 20 of that Act));any of the following notices has been given):納税者又は特別徴収義務者の財産につき滞納処分（その例による処分を含む。）、強制執行、担保権の実行としての競売、企業担保権の実行手続、企業価値担保権の実行手続又は破産手続（以下「強制換価手続」という。）が開始されたとき（
仮登記担保契約に関する法律（昭和五十三年法律第七十八号）第二条第一項（同法第二十条において準用する場合を含む。）の規定によ次に掲げる通知がされたときを含む。）。