National Tax Collection Act

A district director or regional commissioner may, as provided by this Act, have a collection official belonging to the tax office or regional taxation bureau execute the delinquent tax collection procedure.

When the property to be seized or the seized property is located outside the jurisdictional district of a district director or regional commissioner (in the case of a regional commissioner, including when it is located within the jurisdictional district of a district director having jurisdiction over an area within the regional commissioner's jurisdictional district), that district director or regional commissioner may make a transfer of the delinquent tax collection procedure to the district director or regional commissioner having jurisdiction over the location of the property.

When a district director finds it necessary in order to put seized property or real property under participatory seizure up for realization, the district director may make a transfer of the delinquent tax collection procedure to another district director or to a regional commissioner.

When a transfer of the delinquent tax collection procedure has been made pursuant to the provisions of the preceding two paragraphs, the district director or regional commissioner who received the transfer is to notify the taxpayer to that effect without delay.

A director-general of a customs house may, as provided by this Act, have a collection official belonging to the customs house execute the delinquent tax collection procedure.

When the property to be seized or the seized property is located outside the jurisdictional district of a director-general of a customs house, that director-general may make a transfer of the delinquent tax collection procedure to the director-general of the customs house having jurisdiction over the location of the property.

When the property to be seized or the seized property is located in an area where the delinquent tax collection procedure would be extremely difficult, a director-general of a customs house may make a transfer of the delinquent tax collection procedure to the district director or regional commissioner having jurisdiction over the location of that property.

When a director-general of a customs house finds it necessary in order to put seized property or real property under participatory seizure up for realization, the director-general may make a transfer of the delinquent tax collection procedure to another director-general of a customs house.

The provisions of paragraph (4) of the preceding Article apply mutatis mutandis where a transfer of the delinquent tax collection procedure has been made pursuant to the provisions of the preceding three paragraphs.

With regard to the application of the provisions of this Act (excluding Article 159, paragraph (2) (Approval of Preservative Seizure), Article 173 (Restrictions on Revocation of Decisions to Sell Real Property), and the preceding two Articles; the same applies in the following Article) in the case where a regional commissioner has received the transfer of collection pursuant to the provisions of Article 43, paragraph (3) or Article 44, paragraph (1) (Transfer of Collection) of the Act on General Rules for National Taxes, or in the case where a regional commissioner has received the transfer of the delinquent tax collection procedure pursuant to the provisions of Article 182, paragraph (2) or (3) (Transfer of the Delinquent Tax Collection Procedure) or paragraph (3) of the preceding Article, the term "district director" or "tax office" is deemed to be replaced with "regional commissioner" or "regional taxation bureau".

With regard to the application of the provisions of this Act in the case where a director-general of a customs house collects pursuant to the provisions of the proviso to Article 43, paragraph (1) (Collection by Director-General of a Customs House) of the Act on General Rules for National Taxes, in the case where a director-general of a customs house has received the transfer of collection pursuant to the provisions of paragraph (4) of that Article or Article 44, paragraph (1) (Transfer of Collection) of that Act, or in the case where a director-general of a customs house has received the transfer of the delinquent tax collection procedure pursuant to the provisions of Article 183, paragraph (2) or (4) (Transfer of the Delinquent Tax Collection Procedure), the term "district director" or "tax office" is deemed to be replaced with "director-general of a customs house" or "customs house".

In addition to what is provided for in this Act, the matters to be stated in seizure records, written requests for share distribution, and other documents prepared under the provisions of this Act, the matters to be notified to interested persons and other persons under the provisions of this Act, and the procedures for the implementation of this Act and other matters necessary for its enforcement are specified by Cabinet Order.