The money set out in paragraph (1), item (i) or (ii) of the preceding Article (hereinafter referred to as "proceeds of realization, etc.") is to be distributed to the following national taxes and other claims:
national tax pertaining to the seizure (in the case of distributing the proceeds of the sale of specified real property under participatory seizure, the national tax pertaining to the specified participatory seizure);
national tax, local tax, and public charges for which a request for share distribution has been received (in the case of distributing the proceeds of the sale of specified real property under participatory seizure, including the national tax, local tax, and public charges pertaining to the seizure);
claims secured by a pledge, mortgage, statutory lien, right of retention, or provisional registration for security pertaining to seized property, etc.; and
claims for damages or claims pertaining to rent that are subject to the application of the second sentence of Article 59, paragraph (1), or Article 59, paragraph (3) or (4) (Protection of Rights of Third Parties, etc. Who Have Received a Delivery Order) (including the case where these provisions are applied mutatis mutandis pursuant to Article 71, paragraph (4) (Seizure of Motor Vehicles, Construction Machinery, or Small Vessels)).
The money set out in paragraph (1), item (iii) or (iv) of the preceding Article is to be applied, respectively, to the national tax relating to the seizure or the request for share distribution.
If there is a remainder of the money distributed pursuant to the provisions of the preceding two paragraphs, the remainder is to be delivered to the delinquent taxpayer.
With respect to the distribution to a claim secured by a provisional registration for security where there is such a provisional registration on the property put up for realization, the provisions of Article 13 (Right to Claim Preferential Payment) of the Act on Contract for Establishment of Security Interests by Use of Provisional Registration (including as applied mutatis mutandis pursuant to Article 20 of that Act (Application Mutatis Mutandis to Contracts Whose Object Is a Right Other Than Ownership of Land, etc.)) apply mutatis mutandis.
換価財産上に担保のための仮登記がある場合における当該仮登記により担保される債権に対する配当については、仮登記担保契約に関する法律第十三条（優先弁済請求権）（同法第二十条（土地等の所有権以外の権利を目的とする契約への準用）において準用する場合を含む。）の規定を準用する。
If the proceeds of realization, etc. are insufficient for the total amount of the national taxes and other claims set out in the items of paragraph (1), the district director must determine the order and amounts of distribution in accordance with the provisions of Chapter II (Coordination between National Tax and Other Claims), Article 59, paragraph (1), second sentence, and paragraphs (3) and (4) (including as applied mutatis mutandis pursuant to Article 71, paragraph (4)), the preceding paragraph, and the Civil Code and other Acts, and make the distribution.
If money distributed to national tax pursuant to the provisions of paragraph (1) or (2) is to be applied to national tax (excluding accessory tax; the same applies hereinafter in this paragraph) and to the delinquent tax or interest tax on it, that money must first be applied to that national tax.
Read this with the articles around it
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
accessory taxmachine translation
「附帯税」
The national taxes charged in addition to a tax: delinquent tax (延滞税), interest tax (利子税), and the penalty taxes for understatement, failure to file and non-payment, and the heavy penalty tax.
Defined inArticle 2, paragraph (1), item (iv)· applies throughout the law
public chargemachine translation
「公課」
A claim, other than a national tax (with its expenses for the delinquent tax collection procedure) or a local tax (地方税), that may be collected in the same way as a delinquent tax, by the delinquent tax collection procedure (滞納処分).
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law
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
provisional registration for securitymachine translation
「担保のための仮登記」
A provisional registration (仮登記) or provisional recording (仮登録) based on a provisional registration security contract (仮登記担保契約) as Article 1 of the Act on Contract for Establishment of Security Interests by Use of Provisional Registration defines it.
Short name set inArticle 23, paragraph (1)
small vesselmachine translation
「小型船舶」
A small vessel registered under the Act on Registration, etc. of Small-Sized Vessels.
Short name set inArticle 71, paragraph (1)
construction machinerymachine translation
「建設機械」
Construction machinery registered under the Construction Machinery Hypothecation Act.
Short name set inArticle 71, paragraph (1)
motor vehiclemachine translation
「自動車」
A motor vehicle registered under the Road Transport Vehicle Act.
Short name set inArticle 71, 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)
specified participatory seizuremachine translation
「特定参加差押え」
A participatory seizure (参加差押え) on which a realization execution decision (換価執行決定) has been made.
Short name set inArticle 89-3, paragraph (1), item (i)
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
proceeds of realization, etc.machine translation
「換価代金等」
The money listed in Article 128, paragraph 1, items 1 and 2 — the sale proceeds of seized property, etc. (差押財産等), and money received from third-party debtors, etc. (第三債務者等) through the seizure of securities, claims or incorporeal property, etc. (無体財産権等) — which is distributed to the national taxes and other claims Article 129 lists.
Short name set inArticle 129, paragraph (1)
damages
損害賠償
Compensation for loss one person has caused another. A debtor who does not perform an obligation as it should be performed, or cannot perform it, must compensate the creditor for the loss that results, unless the failure comes from a cause the debtor is not responsible for, judged by the contract or other source of the obligation and by accepted views in dealings (Civil Code, Article 415, paragraph (1)); and a person who, intentionally or negligently, infringes another's rights or legally protected interests must compensate for the loss that results (Article 709). It is paid in money unless otherwise agreed (Articles 417 and 722, paragraph (1)), and the parties to a contract may agree in advance the amount due if it is not performed; a sum fixed for breach (違約金) is presumed to be such an agreement (Article 420, paragraphs (1) and (3)). The Consumer Contract Act makes void the part of such an amount in a consumer contract, for its cancellation, with any penalty added, above the average loss the business would suffer from the cancellation of consumer contracts of that kind, measured separately for each category the clause sets, such as the reason for and time of cancellation (Consumer Contract Act, Article 9, paragraph (1), item (i)).
Written by AI using Civil Code, Arts. 415, 417, 420, 709, 722 and Consumer Contract Act, Art. 9 as a reference.
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.
registration
登記
Entry in a public register kept by a registry office (登記所) — a Legal Affairs Bureau or one of its branch offices — so that the matter is made public (Real Property Registration Act, Articles 1 and 6, paragraph (1)). Rights in land and buildings, such as ownership, a superficies (地上権), a statutory lien (先取特権), a mortgage and a right of lease (賃借権), can be registered under that Act (Article 3), and matters the Commercial Code, the Companies Act and other Acts require to be registered are registered under the Commercial Registration Act (Article 1). Registration also lets a right be asserted against third parties: acquiring, losing or changing a right in rem (物権) in land or a building, such as ownership, cannot be asserted against third parties until it is registered (Civil Code, Article 177), and a matter the Companies Act requires to be registered cannot be asserted against a third party who does not know of it until it has been registered, nor, even after that, against one who had a justifiable reason for not knowing of the registration (Companies Act, Article 908, paragraph (1)).
Written by AI using Real Property Registration Act, Arts. 1, 3, 6, Commercial Registration Act, Art. 1, Civil Code, Art. 177 and Companies Act, Art. 908 as a reference.
statutory lien
先取特権
A right the law itself gives certain creditors to be paid out of the debtor's property ahead of other creditors (Civil Code, Article 303). Some reach all of the debtor's property, such as a claim arising from employment (Article 306, item (ii)); others reach particular property only, such as a landlord's claim for rent and other debts under a lease of land or a building, which reaches, for land, the movables furnished to it or to a building used with it, the movables used on it and the crops or other fruits of it the tenant holds, and for a building, the movables the tenant has furnished it with (Articles 311 to 313). The Act on Land and Building Leases gives a landowner one over the tenant's building on the land for the last two years' rent that has fallen due (Article 12, paragraph (1)), which keeps its effect by the registration of the superficies or the land lease (Article 12, paragraph (2)).
Written by AI using Civil Code, Arts. 303, 306, 311, 312, 313 and Act on Land and Building Leases, Art. 12 as a reference.