When the purchaser of a realized claim or of property prescribed in Article 73, paragraph (1) (Procedures for Seizure of Telephone Subscription Rights, etc.) or Article 73-2, paragraph (1) (Procedures for Seizure of Book-Entry Corporate Bonds, etc.) has paid the purchase price, the district director must deliver the written notice of the decision to sell to the third-party debtor, etc.
税務署長は、換価した債権又は第七十三条第一項（電話加入権等の差押手続）若しくは第七十三条の二第一項（振替社債等の差押手続）に規定する財産の買受人がその買受代金を納付したときは、売却決定通知書を第三債務者等に交付しなければならない。
In the case referred to in the preceding paragraph, if there is a document that has been taken up pursuant to the provisions of Article 65 (Taking Up of Instruments Evidencing a Claim) (including as applied mutatis mutandis pursuant to Article 73, paragraph (5) (Taking Up of Certificates of Rights)), the document must be delivered to the purchaser.
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third-party debtor, etc.machine translation
「第三債務者等」
A third-party debtor (第三債務者) or a person in a like position, for property to which Article 62 or 73 applies, other than property whose rights need registration to be transferred.
Short name set inArticle 24, paragraph (5), item (ii)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.