The district director must distribute the following money as provided for in this Section:
税務署長は、次に掲げる金銭をこの節の定めるところにより配当しなければならない。
proceeds of the sale of seized property or specified real property under participatory seizure (referred to as "seized property, etc." in paragraph (1), item (iii) of the following Article and Article 136 (Scope of Expenses for the Delinquent Tax Collection Procedure));
money received from a third-party debtor, etc. through the seizure of securities, claims, or incorporeal property, etc.;
money that has been seized; and
差し押さえた金銭
money received through a request for share distribution.
交付要求により交付を受けた金銭
If seized property, etc. (meaning the seized property, etc. prescribed in Article 89, paragraph (1); the same applies hereinafter in this paragraph) is put up for public sale or sold by private contract in a lump pursuant to the provisions of Article 89, paragraph (3) (Scope of Property to Be Realized, etc.), and it is necessary to determine the amount of the proceeds of the sale set out in item (i) of the preceding paragraph for each item of seized property, etc., that amount is to be the amount obtained by apportioning the total proceeds of the sale in accordance with the estimated value of each item of seized property, etc. The same applies to the bearing of the expenses for the delinquent tax collection procedure for each item of seized property, etc.
Read this with the articles around it
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)
seized propertymachine translation
「差押財産」
Property seized under this Act.
Short name set inArticle 52, paragraph (1)
incorporeal property, etc.machine translation
「無体財産権等」
As defined in Article 72, paragraph 1 of the National Tax Collection Act, property to which the three preceding subsections (款) of that Act on seizure do not apply, such as patent rights and copyrights.
Short name set inArticle 72, paragraph (1)
specified real property under participatory seizuremachine translation
「特定参加差押不動産」
Real property under participatory seizure (参加差押不動産) on which a realization execution decision (換価執行決定) has been made.
Short name set inArticle 89-2, paragraph (4)
seized property, etc.machine translation
「差押財産等」
In Article 128, paragraph 1, Article 129, paragraph 1, item 3 and Article 136, any seized property (差押財産) or specified real property under participatory seizure (特定参加差押不動産).
Short name set inArticle 128, paragraph (1), item (i)· applies only in this provision and in Article 129, paragraph (1), item (iii); and Article 136
seized property, etc.machine translation
「差押財産等」
In Article 128, paragraph 2, seized property, etc. as Article 89, paragraph 1 defines it: seized property (差押財産) other than money, claims and securities whose underlying claims are collected under Article 57, together with specified real property under participatory seizure (特定参加差押不動産): the property that must be realized (換価) under the rules on realization.
Defined inArticle 128, paragraph (2)· applies only in this paragraph
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.