Where a third party who has received a delivery order prescribed in Article 58, paragraph (2) (Delivery Order to Third Parties Possessing Movables, etc. of Delinquent Taxpayers) files an appeal against the order on the ground that the property concerned in the order does not belong to the delinquent taxpayer, the property cannot be removed while the appeal is pending.
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