Where seizure has been made under the delinquent tax collection procedure for national tax on the property of a taxpayer, if a request for share distribution of other national tax or local tax is made, the national tax pertaining to that seizure is collected from the proceeds of realization in priority to the other national tax or local tax pertaining to the request for share distribution.
Where seizure has been made under the delinquent tax collection procedure for national tax or local tax on the property of a taxpayer, if a request for share distribution of national tax is made, the national tax pertaining to the request for share distribution is collected from the proceeds of realization next after the national tax or local tax pertaining to the seizure (excluding expenses to which the provisions of Article 9 (Priority of Expenses of Compulsory Liquidation Procedure) apply).
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national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
local taxmachine translation
「地方税」
Local government collections (地方団体の徴収金) as defined in Article 1, paragraph 1, item 14 of the Local Tax Act, including the like collections of the Tokyo Metropolis (都) and its special wards (特別区), money collected for the forest environment tax under the Act on the Forest Environment Tax and the Forest Environment Transfer Tax, and money collected for the special corporate business tax under the Act on the Special Corporate Business Tax and the Special Corporate Business Transfer Tax.
Defined inArticle 2, paragraph (1), item (ii)· applies throughout the law
taxpayermachine translation
「納税者」
A person liable under the national tax laws to pay a national tax other than tax collected by withholding (源泉徴収等による国税), and a person who must collect such withheld tax and pay it to the State.
Defined inArticle 2, paragraph (1), item (vi)· applies throughout the law
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.
Defined inArticle 2, paragraph (1), item (xii)· applies throughout the law
proceeds of realizationmachine translation
「換価代金」
In Chapter II, the money to be distributed in a compulsory liquidation procedure (強制換価手続) carried out on a taxpayer's property.
Short name set inArticle 9, paragraph (1)· applies only in this chapter