The expenses for the delinquent tax collection procedure are the expenses relating to the seizure of property by the delinquent tax collection procedure for national tax, request for share distribution, custody, transport and realization of seized property, etc., and dispositions pursuant to the provisions of Article 93 (Dispositions such as Repair), the collection of seized securities, claims and incorporeal property, etc., and distribution (excluding the expenses required for the service of written notices and other documents).
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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
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)
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