Seizure of movables or securities is carried out by a collection official taking possession of the property.
動産又は有価証券の差押は、徴収職員がその財産を占有して行う。
The effect of the seizure under the preceding paragraph arises at the time the collection official takes possession of the property.
When a collection official has seized money, the national tax relating to the seizure is deemed to have been collected from the delinquent taxpayer to that extent.
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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
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 officialmachine translation
「徴収職員」
The district director of a tax office (税務署長) or any other official engaged in the work of collecting national taxes.
Defined inArticle 2, paragraph (1), item (xi)· applies throughout the law