If land and a building or standing trees on it (hereinafter in this Article referred to as "buildings, etc.") are owned by a delinquent taxpayer, and the land or the buildings, etc. are seized and, as a result of their realization, they come to have different owners, it is deemed that a superficies right has been established with respect to those buildings, etc.
土地及びその上にある建物又は立木（以下この条において「建物等」という。）が滞納者の所有に属する場合において、その土地又は建物等の差押があり、その換価によりこれらの所有者を異にするに至つたときは、その建物等につき、地上権が設定されたものとみなす。
The provisions of the preceding paragraph apply mutatis mutandis where a superficies right and the buildings, etc. on the land that is the subject of that right belong to a delinquent taxpayer. In this case, the phrase "a superficies right has been established" in that paragraph is deemed to be replaced with "a lease of the land has been made within the duration of the superficies right".
In the cases referred to in the preceding two paragraphs, the duration and the ground rent of the right are to be determined by the court at the request of the parties.
前二項の場合において、その権利の存続期間及び地代は、当事者の請求により裁判所が定める。
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delinquent taxpayermachine translation
「滞納者」
A taxpayer (納税者) who has not paid a national tax they owe by its due date for payment, the original due date being the one that counts: a later date to which a tax payment grace period (納税の猶予) or a grace period for collection or for the delinquent tax collection procedure (滞納処分) has extended it does not.
Defined inArticle 2, paragraph (1), item (ix)· applies throughout the law
buildings, etc.machine translation
「建物等」
In Article 127, a building or standing trees (立木) on a piece of land.
Short name set inArticle 127, paragraph (1)· applies only in this article
lease
賃貸借
A contract in which one party, the lessor (賃貸人), agrees to let the other use a thing and take what it yields, and the other party, the lessee (賃借人), agrees to pay rent for it and to return it when the contract ends (Civil Code, Article 601). It ends when the thing can no longer be used at all, for example because it has been destroyed (Article 616-2), and where a lease is cancelled the cancellation takes effect only from then on (Article 620). For land held in order to own a building, and for buildings, the Act on Land and Building Leases sets special rules (特別の定め) on how long a lease lasts, how it is renewed and what effect it has, among other things (Article 1).
Written by AI using Civil Code, Arts. 601, 616-2, 620 and Act on Land and Building Leases, Art. 1 as a reference.
superficies
地上権
A right to use another person's land in order to own buildings or other structures, or trees or bamboo, on it (Civil Code, Article 265). It can be entered in the land register (Real Property Registration Act, Article 3, item (ii)). The Act on Land and Building Leases counts a superficies held in order to own a building as a land leasehold right (借地権), just as it counts a lease of land for that purpose (Article 2, item (i)).
Written by AI using Civil Code, Art. 265, Real Property Registration Act, Art. 3 and Act on Land and Building Leases, Art. 2 as a reference.