Article 71Seizure of Motor Vehicles, Construction Machinery or Small Vessels
第七十一条（自動車、建設機械又は小型船舶の差押え）
The provisions of Article 68, paragraphs (1) through (4) (Procedures for Seizure of Real Property and Time of Taking Effect) apply mutatis mutandis to the seizure of a motor vehicle registered under the provisions of the Road Transport Vehicle Act (Act No. 185 of 1951) (hereinafter referred to as a "motor vehicle"), construction machinery registered under the provisions of the Construction Machinery Hypothecation Act (Act No. 97 of 1954) (hereinafter referred to as "construction machinery"), or a small vessel registered under the provisions of the Act on Registration, etc. of Small-Sized Vessels (Act No. 102 of 2001) (hereinafter referred to as a "small vessel").
道路運送車両法（昭和二十六年法律第百八十五号）の規定により登録を受けた自動車（以下「自動車」という。）、建設機械抵当法（昭和二十九年法律第九十七号）の規定により登記を受けた建設機械（以下「建設機械」という。）又は小型船舶の登録等に関する法律（平成十三年法律第百二号）の規定により登録を受けた小型船舶（以下「小型船舶」という。）の差押えについては、第六十八条第一項から第四項まで（不動産の差押えの手続及び効力発生時期）の規定を準用する。
The provisions of paragraphs (3) and (4) of the preceding Article apply mutatis mutandis to the seizure of motor vehicles, construction machinery or small vessels.
If the district director has seized a motor vehicle, construction machinery or a small vessel, the district director may order the delinquent taxpayer to deliver it and have a collection official take possession of it.
The provisions of Article 56, paragraph (1) (Procedures for Seizure of Movables, etc.), Article 58 (Procedures for Seizure of Movables, etc. in the Possession of a Third Party) and Article 59 (Protection of the Rights of Third Parties, etc. Who Have Received an Order for Delivery) apply mutatis mutandis where a collection official is made to take possession of a motor vehicle, construction machinery or a small vessel under the provisions of the preceding paragraph.
A collection official may have a motor vehicle, construction machinery or a small vessel of which the official has taken possession under the provisions of paragraph (3) kept in custody by the delinquent taxpayer or by a third party in possession of it. In this case, the collection official must make clear, by sealing or other means of public notice, that the motor vehicle, construction machinery or small vessel is in the possession of the collection official, and, except where the operation of the motor vehicle, the use of the construction machinery or the navigation of the small vessel is permitted under the provisions of the following paragraph, must take appropriate measures to prevent their operation, use or navigation.
Where there is a business necessity or other reasonable grounds regarding a motor vehicle, construction machinery or small vessel of which a collection official has taken possession, or which the official has had kept in custody, under the provisions of paragraph (3) or the preceding paragraph, the collection official may permit its operation, use or navigation upon the application of the delinquent taxpayer and of the persons who have made a request for share distribution with respect to it and the persons who hold a mortgage or other right over it.
Read this with the articles around it
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
small vesselmachine translation
「小型船舶」
A small vessel registered under the Act on Registration, etc. of Small-Sized Vessels.
Short name set inArticle 71, paragraph (1)
construction machinerymachine translation
「建設機械」
Construction machinery registered under the Construction Machinery Hypothecation Act.
Short name set inArticle 71, paragraph (1)
motor vehiclemachine translation
「自動車」
A motor vehicle registered under the Road Transport Vehicle Act.
Short name set inArticle 71, paragraph (1)
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.
registration
登記
Entry in a public register kept by a registry office (登記所) — a Legal Affairs Bureau or one of its branch offices — so that the matter is made public (Real Property Registration Act, Articles 1 and 6, paragraph (1)). Rights in land and buildings, such as ownership, a superficies (地上権), a statutory lien (先取特権), a mortgage and a right of lease (賃借権), can be registered under that Act (Article 3), and matters the Commercial Code, the Companies Act and other Acts require to be registered are registered under the Commercial Registration Act (Article 1). Registration also lets a right be asserted against third parties: acquiring, losing or changing a right in rem (物権) in land or a building, such as ownership, cannot be asserted against third parties until it is registered (Civil Code, Article 177), and a matter the Companies Act requires to be registered cannot be asserted against a third party who does not know of it until it has been registered, nor, even after that, against one who had a justifiable reason for not knowing of the registration (Companies Act, Article 908, paragraph (1)).
Written by AI using Real Property Registration Act, Arts. 1, 3, 6, Commercial Registration Act, Art. 1, Civil Code, Art. 177 and Companies Act, Art. 908 as a reference.