The district director is to deliver the proceeds of realization, etc. on the date of delivery of the proceeds of realization, etc., in accordance with the statement of distribution.
税務署長は、換価代金等の交付期日に配当計算書に従つて換価代金等を交付するものとする。
Delivery of the proceeds of realization, etc. under the preceding paragraph in the case where an objection to the statement of distribution has been filed by the date of delivery of the proceeds of realization, etc. is as provided in the following items:
where the objection is to the distribution amount of the national tax, local tax or public charge stated in the statement of distribution, the district director is to correct the statement of distribution or deliver the proceeds immediately, in accordance with the notice from the administrative agency, etc. concerned;
where the objection would not change the distribution amount of the national tax, local tax or public charge stated in the statement of distribution, if the persons having an interest in the objection and the delinquent taxpayer find the objection to be justified or agree by other means, the district director is to correct the statement of distribution and deliver the proceeds; and
where the objection concerns the distribution amount of another claim that would change the distribution amount of the national tax, local tax or public charge stated in the statement of distribution, if the persons having an interest in the objection and the delinquent taxpayer find the objection to be justified or agree by other means, the district director is to correct the statement of distribution and deliver the proceeds, and if there is no such agreement, the district director is to correct the statement of distribution taking the objection into account and deliver the proceeds, or, if the director finds that there are no reasonable grounds for the objection, to immediately deliver the amount of the national tax, local tax or public charge.
The district director must deposit the proceeds of realization, etc. in the case where the proceeds of realization, etc. cannot be delivered pursuant to the provisions of the preceding paragraph, in the case where the claim to which the proceeds of realization, etc. are to be distributed is subject to a condition precedent, or in the case where the claim to which the proceeds of realization, etc. are to be distributed is a claim secured by a pledge, mortgage or statutory lien for which a provisional registration (including a provisional registration by a provisional disposition under the provisions of Article 53, paragraph (2) (Execution of Provisional Disposition Prohibiting Disposal to Preserve the Right to Claim Registration of Real Property) of the Civil Provisional Remedies Act (Act No. 91 of 1989) (including as applied mutatis mutandis pursuant to Article 54 of that Act (Execution of Provisional Disposition Prohibiting Disposal to Preserve the Right to Claim Registration or Recording of Rights Other Than Rights Relating to Real Property))) has been made. In this case (limited to the case where the proceeds of realization, etc. cannot be delivered pursuant to the provisions of the preceding paragraph), the district director must notify the persons having an interest in the objection to that effect.
税務署長は、前項の規定により換価代金等を交付することができない場合、換価代金等を配当すべき債権が停止条件付である場合又は換価代金等を配当すべき債権が仮登記（民事保全法（平成元年法律第九十一号）第五十三条第二項（不動産の登記請求権を保全するための処分禁止の仮処分の執行）（同法第五十四条（不動産に関する権利以外の権利についての登記又は登録請求権を保全するための処分禁止の仮処分の執行）において準用する場合を含む。）の規定による仮処分による仮登記を含む。）がされた質権、抵当権若しくは先取特権により担保される債権である場合には、換価代金等を供託しなければならない。この場合（前項の規定により換価代金等を交付することができない場合に限る。）において、税務署長は、その旨を異議に関係を有する者に通知しなければならない。
In the case referred to in the preceding paragraph, when the persons who are to receive delivery of the proceeds of realization, etc. and the amounts have become clear by reason of a final judgment, the consent of all persons having an interest in the objection, or other grounds, the distribution must be made accordingly. In this case, the district director must deliver a certificate of payment of the distribution amount to the person who is to receive the distribution and send a written payment entrustment to the deposit office with which the deposit was made pursuant to the provisions of that paragraph.
Payment by the deposit office to the person who is to receive distribution pursuant to the provisions of the preceding paragraph is to be made on the basis of the written payment entrustment referred to in that paragraph.
When a deposit has been made pursuant to the provisions of paragraph (3), the creditor relating to that deposit must, immediately upon the extinction of the grounds for the deposit, report that fact to the district director.
第三項の規定による供託がされた場合における当該供託に係る債権者は、その供託の事由が消滅したときは、直ちに、その旨を税務署長に届け出なければならない。
When a deposit has been made pursuant to the provisions of paragraph (3), if two years have elapsed from the day of the deposit (or, where the creditor has made a notification, in response to a reminder under this paragraph, that the grounds for the deposit have not been extinguished, from the day of the last such notification) without a notification under the provisions of the preceding paragraph being made, the district director must send the creditor relating to the deposit a reminder to make the notification under the provisions of that paragraph if the grounds for the deposit have been extinguished, or to make a notification to the effect that they have not been extinguished if the grounds for the deposit have not been extinguished.
If the creditor relating to the deposit who has received the reminder under the preceding paragraph does not make, within 14 days from the day of receiving the reminder, the notification under the provisions of paragraph (6) or the notification under the preceding paragraph that the grounds for the deposit have not been extinguished, the district director may make a decision to carry out the distribution of the proceeds of realization, etc. out of the deposited money pursuant to the provisions of paragraph (4), excluding the creditor relating to the deposit.
The decision under the preceding paragraph takes effect on the day on which seven days have elapsed from the day on which the creditor relating to the deposit received notice of the decision; however, this does not apply if the creditor relating to the deposit has made, by the time that seven-day period has elapsed, the notification under the provisions of paragraph (6) or the notification under paragraph (7) that the grounds for the deposit have not been extinguished.
If the creditor relating to the deposit has notified the district director, before the period prescribed in paragraph (7) has elapsed, that the grounds for the deposit have not been extinguished, then for the purpose of the application of that paragraph, the notification referred to in that paragraph that the grounds for the deposit have not been extinguished is deemed to have been made.
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
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
administrative agency, etc.machine translation
「行政機関等」
An administrative agency or other body that carries out a delinquent tax collection procedure (滞納処分).
Short name set inArticle 2, paragraph (1), item (xiii)
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)
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.
official depository
供託所
The office that holds money and securities deposited (供託) under a provision of an Act or other statute: a Legal Affairs Bureau (法務局) or District Legal Affairs Bureau (地方法務局), one of their branch bureaus, or a local office of theirs the Minister of Justice designates (Deposit Act, Article 1). Its work is done by an official of the bureau whom the bureau's head designates as a deposit officer (供託官) (Article 1-2). Under the Real Estate Brokerage Act, a real estate broker (宅地建物取引業者) must deposit its security deposit for operations (営業保証金) at the official depository nearest its principal office (Article 25, paragraph (1)), and a person who dealt with the broker in its real estate brokerage business, other than another broker, has the right to be paid a claim arising from that deal out of that deposit (Article 27, paragraph (1)). Before the contract is made, a broker must tell the other party that official depository and its address, or, if the broker is a member of a real estate guarantee association, the association and the official depository where the association lodged its own deposit (Article 35-2).
Written by AI using Deposit Act, Arts. 1, 1-2 and Real Estate Brokerage Act, Arts. 25, 27, 35-2, 64-7 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.