Article 153Requirements for Suspension of Delinquent Tax Collection Procedures, etc.
第百五十三条（滞納処分の停止の要件等）
When the district director finds that there is a fact falling under any of the following items with regard to a delinquent taxpayer, the district director may suspend the execution of the delinquent tax collection procedure.
税務署長は、滞納者につき次の各号のいずれかに該当する事実があると認めるときは、滞納処分の執行を停止することができる。
where there is no property on which the execution of the delinquent tax collection procedure and collection upon a request for collection assistance by a tax treaty partner, etc. can be carried out (hereinafter in this paragraph referred to as "execution of the delinquent tax collection procedure, etc.");
滞納処分の執行及び租税条約等の相手国等に対する共助対象国税の徴収の共助の要請による徴収（以下この項において「滞納処分の執行等」という。）をすることができる財産がないとき。
where carrying out the execution of the delinquent tax collection procedure, etc. is likely to place the delinquent taxpayer's livelihood in serious distress; or
滞納処分の執行等をすることによつてその生活を著しく窮迫させるおそれがあるとき。
where both the whereabouts of the delinquent taxpayer and any property on which the execution of the delinquent tax collection procedure, etc. can be carried out are unknown.
その所在及び滞納処分の執行等をすることができる財産がともに不明であるとき。
When the district director has suspended the execution of the delinquent tax collection procedure pursuant to the provisions of the preceding paragraph, the district director must notify the delinquent taxpayer to that effect.
When the district director has suspended the execution of the delinquent tax collection procedure pursuant to the provisions of paragraph (1), item (ii), if there is property that has been seized with regard to the national tax concerned in the suspension, the district director must release the seizure.
The obligation to pay a national tax for which the execution of the delinquent tax collection procedure has been suspended pursuant to the provisions of paragraph (1) is extinguished when the suspension of the execution has continued for three years.
Where the execution of the delinquent tax collection procedure has been suspended pursuant to the provisions of paragraph (1), item (i), if the national tax concerns a qualified acceptance of inheritance, or it is otherwise clear that the national tax cannot be collected, the district director may, notwithstanding the preceding paragraph, immediately extinguish the obligation to pay the 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
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
collection assistance by a tax treaty partner, etc.machine translation
「租税条約等の相手国等に対する共助対象国税の徴収の共助」
Assistance in collecting a national tax covered by such assistance (共助対象国税, as Article 11-2, paragraph 1 of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. defines it), given under a tax treaty, etc. (租税条約等) by the other country or territory to it (相手国等); Articles 39, 153 and 187 speak of collection through Japan's request for it.
Short name set inArticle 39, paragraph (1)· applies only in this provision and in Article 153, paragraph (1), item (i); and Article 187, paragraphs (1) and (2)
execution of the delinquent tax collection procedure, etc.machine translation
「滞納処分の執行等」
In Article 153, paragraph 1, carrying out the delinquent tax collection procedure (滞納処分), together with collection through assistance in collection that Japan has requested from the other party to a tax treaty, etc. (租税条約等).
Short name set inArticle 153, paragraph (1), item (i)· 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.