Article 80Procedures for Release of Seizure

①The release of a seizure is effected by notifying the delinquent taxpayer to that effect; provided, however, that the release of the seizure of claims and of incorporeal property, etc. for which there is a third-party debtor, etc. is effected by notifying the third-party debtor, etc. to that effect.

②When a collection official has released the seizure of property listed in the following items, the official must carry out the procedures listed in the relevant item; provided, however, that the removal prescribed in item (i) may be carried out by the delinquent taxpayer or by a third party in possession of the property.

③When the district director has released the seizure of real property or other property for which a registration of seizure has been made, the district director must commission the relevant authority to cancel that registration.

④The delivery of movables or securities under paragraph (2), item (i) must be made to the delinquent taxpayer, at the place listed in the relevant item according to the category of cases listed in the following items; provided, however, that property that was in the possession of a third party other than the delinquent taxpayer at the time of the seizure must be delivered to that third party, unless the third party makes an application that it be delivered to the delinquent taxpayer.

⑤The provisions of paragraph (2), item (i) and the preceding paragraph apply mutatis mutandis where the seizure of a claim, motor vehicle, construction machinery, or small vessel has been released and there is an instrument taken up pursuant to the provisions of Article 65 (Taking Up of Instruments Evidencing a Claim) (including as applied mutatis mutandis pursuant to Article 73, paragraph (5) (Taking Up of Certificates of Rights)), or a motor vehicle, construction machinery, or small vessel of which a collection official took possession pursuant to the provisions of Article 71, paragraph (3) (Possession of Seized Motor Vehicles, etc.).