A collection official may collect a seized claim.
徴収職員は、差し押えた債権の取立をすることができる。
When what has been collected under the provisions of the preceding paragraph is something other than money, a collection official must seize it.
When a collection official has collected money under the provisions of paragraph (1), the national tax relating to the seizure is deemed to have been collected from the delinquent taxpayer to that extent.
The provisions of Article 55, paragraphs (1) through (3) (Consignment of Payment) of the Act on General Rules for National Taxes apply mutatis mutandis where, in making the collection under paragraph (1), the third-party debtor intends to consign the performance of the claim to a collection official; provided, however, that if the time limit for collecting the securities falls after the due date for performance of the seized claim, the third-party debtor must obtain the approval of the delinquent taxpayer.
国税通則法第五十五条第一項から第三項まで（納付委託）の規定は、第一項の取立をする場合において、第三債務者が徴収職員に対し、その債権の弁済の委託をしようとするときに準用する。ただし、その証券の取り立てるべき期限が差し押えた債権の弁済期後となるときは、第三債務者は、滞納者の承認を受けなければならない。
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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