Article 59Protection of the Rights of Third Parties, etc. Ordered to Deliver
第五十九条（引渡命令を受けた第三者等の権利の保護）
Where a third party who has been ordered to deliver movables under the provisions of paragraph (2) of the preceding Article holds possession of the movables relating to the order on the basis of a right of lease, right of loan for use, or other right to use or take profits from movables under a contract with the delinquent taxpayer, and the purpose of the possession can no longer be achieved by delivering them, that third party may cancel the contract that is the basis of the possession. In this case, with respect to the claim for damages that the third party acquires against the delinquent taxpayer by the cancellation of that contract, the third party may receive distribution from the remainder of the proceeds of the sale of the movables.
When a request is made by a third party who has been ordered to deliver movables under the provisions of paragraph (2) of the preceding Article, a collection official must, except where that third party has cancelled the contract under the provisions of the first sentence of the preceding paragraph, allow that third party to use or take profits from the movables within the term of the contract that is the basis of the possession of the movables (where that term ends later than the day on which three months have elapsed from the day the movables were seized, until that day).
Where a third party who has been ordered to deliver movables under the provisions of paragraph (2) of the preceding Article holds possession of them on the basis of a lease contract, cancels that contract under the provisions of the first sentence of paragraph (1), and has paid rent for the subsequent period before the time of the order under paragraph (2) of the preceding Article, the third party may request the district director to distribute, from the proceeds of the sale of the movables, an amount equivalent to that rent for the period after the date of seizure under the provisions of paragraph (3) of that Article (where that amount exceeds the amount equivalent to three months' worth, that amount). In this case, notwithstanding the provisions of Article 8 (Principle of Priority of National Tax), the amount for which distribution has been requested may be distributed as ranking next after the expenses for the delinquent tax collection procedure relating to that delinquent tax collection procedure and next after the claim secured by the right of retention over those movables.
前条第二項の規定により動産の引渡を命ぜられた第三者が賃貸借契約に基きこれを占有している場合において、第一項前段の規定によりその契約を解除し、かつ、前条第二項の命令があつた時前にその後の期間分の借賃を支払つているときは、その第三者は、税務署長に対し、その動産の売却代金のうちから、その借賃に相当する金額で同条第三項の規定による差押の日後の期間に係るもの（その金額が三月分に相当する金額をこえるときは、当該金額）の配当を請求することができる。この場合において、その請求があつた金額は、第八条（国税優先の原則）の規定にかかわらず、その滞納処分に係る滞納処分費に次ぎ、かつ、その動産上の留置権により担保されていた債権に次ぐものとして、配当することができる。
The provisions of the preceding three paragraphs apply mutatis mutandis to a third party prescribed in paragraph (1) of the preceding Article who has not refused to deliver the movables prescribed in that paragraph.
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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
cancellation
解除
Ending a contract by one party's notice to the other, where the contract or the law gives that party a right to cancel (Civil Code, Article 540, paragraph (1)). The Civil Code lets a party cancel for the other's failure to perform: after a demand to perform within a reasonable time that is not met, unless what is still missing is minor (Article 541), or at once where performance has become wholly impossible, or the other party has clearly refused to perform, among other cases where performance clearly will not come (Article 542, paragraph (1)). On cancellation each party must put the other back in the position before the contract, and damages can still be claimed (Article 545, paragraphs (1) and (4)); a lease, though, ends only from then on (Article 620). Cancellation differs from rescission (取消し), after which the act is treated as void from the start (Article 121).
Written by AI using Civil Code, Arts. 121, 540, 541, 542, 545, 620 as a reference.
damages
損害賠償
Compensation for loss one person has caused another. A debtor who does not perform an obligation as it should be performed, or cannot perform it, must compensate the creditor for the loss that results, unless the failure comes from a cause the debtor is not responsible for, judged by the contract or other source of the obligation and by accepted views in dealings (Civil Code, Article 415, paragraph (1)); and a person who, intentionally or negligently, infringes another's rights or legally protected interests must compensate for the loss that results (Article 709). It is paid in money unless otherwise agreed (Articles 417 and 722, paragraph (1)), and the parties to a contract may agree in advance the amount due if it is not performed; a sum fixed for breach (違約金) is presumed to be such an agreement (Article 420, paragraphs (1) and (3)). The Consumer Contract Act makes void the part of such an amount in a consumer contract, for its cancellation, with any penalty added, above the average loss the business would suffer from the cancellation of consumer contracts of that kind, measured separately for each category the clause sets, such as the reason for and time of cancellation (Consumer Contract Act, Article 9, paragraph (1), item (i)).
Written by AI using Civil Code, Arts. 415, 417, 420, 709, 722 and Consumer Contract Act, Art. 9 as a reference.
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.
lease
賃貸借
A contract in which one party, the lessor (賃貸人), agrees to let the other use a thing and take what it yields, and the other party, the lessee (賃借人), agrees to pay rent for it and to return it when the contract ends (Civil Code, Article 601). It ends when the thing can no longer be used at all, for example because it has been destroyed (Article 616-2), and where a lease is cancelled the cancellation takes effect only from then on (Article 620). For land held in order to own a building, and for buildings, the Act on Land and Building Leases sets special rules (特別の定め) on how long a lease lasts, how it is renewed and what effect it has, among other things (Article 1).
Written by AI using Civil Code, Arts. 601, 616-2, 620 and Act on Land and Building Leases, Art. 1 as a reference.
right of lease
賃借権
The right a lessee (賃借人) has under a lease (賃貸借): to use the leased thing and take what it yields, in return for paying rent (Civil Code, Article 601). The lessee may not transfer it, or sublet the thing, without the lessor's (賃貸人) consent (Article 612, paragraph (1)). A registered lease of land or a building can be asserted against a person who acquires a right in rem (物権) in the property, such as a buyer, and against other third parties (Article 605), and a right of lease can be registered (Real Property Registration Act, Article 3, item (viii)). The Act on Land and Building Leases also protects a tenant who has not registered the lease: a right to use land for a building (借地権) can be asserted against third parties once the tenant owns a registered building on the land (Article 10, paragraph (1)), and a building lease takes effect against anyone who later acquires a right in rem in the building once the building has been handed over (Article 31).
Written by AI using Civil Code, Arts. 601, 605, 612, Real Property Registration Act, Art. 3 and Act on Land and Building Leases, Arts. 10, 31 as a reference.