Seizure of a claim (excluding an electronically recorded monetary claim prescribed in Article 2, paragraph (1) (Definitions) of the Electronically Recorded Monetary Claims Act (hereinafter referred to in the following Article as an "electronically recorded monetary claim"); the same applies hereinafter in this Article) is carried out by serving a written notice of seizure of a claim on the third-party debtor.
債権（電子記録債権法第二条第一項（定義）に規定する電子記録債権（次条において「電子記録債権」という。）を除く。以下この条において同じ。）の差押えは、第三債務者に対する債権差押通知書の送達により行う。
When seizing a claim, a collection official must prohibit the obligor from performing it and prohibit the delinquent taxpayer from collecting the claim or otherwise disposing of it.
The effect of the seizure under paragraph (1) arises at the time the written notice of seizure of a claim is served on the third-party debtor.
第一項の差押の効力は、債権差押通知書が第三債務者に送達された時に生ずる。
When the district director has seized a claim the transfer of which requires registration, the district director must commission the relevant authority to register the seizure.
税務署長は、債権でその移転につき登録を要するものを差し押えたときは、差押の登録を関係機関に嘱託しなければならない。
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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
electronically recorded monetary claimmachine translation
「電子記録債権」
A monetary claim whose coming into existence or transfer requires an electronic record (電子記録) made under the Electronically Recorded Monetary Claims Act, as Article 2, paragraph (1) of that Act defines it.
Short name set inArticle 62, paragraph (1)· applies only in this provision and in Article 62-2
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.