Changes on (Act No. 12 of 2026)
The 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.
Changes on (Act No. 12 of 2026)
When 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.
Changes on (Act No. 12 of 2026)
Movables or securities: delivery thereof, and removal of seals, public notices, and other things used to make the seizure evident;
動産又は有価証券 その引渡及び封印、公示書その他差押を明白にするために用いた物の除去
Claims or incorporeal property, etc. for which there is a third-party debtor, etc.: notice to the delinquent taxpayer.
Changes on (Act No. 12 of 2026)
When 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.
税務署長は、不動産その他差押の登記をした財産の差押を解除したときは、その登記のまつ消を関係機関に嘱託しなければならない。
Changes on (Act No. 12 of 2026)
The 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.
Changes on (Act No. 12 of 2026)
Among cases falling under any item of paragraph (1) of the preceding Article or under paragraph (2), item (i) of that Article, cases arising from cancellation of a correction or any other reason attributable to the national government: the place where the property existed at the time of the seizure;
Changes on (Act No. 12 of 2026)
Other cases: the place where the property exists at the time the seizure is released.
その他の場合 差押を解除した時に存在する場所
Changes on (Act No. 12 of 2026)
The 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.).
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
third-party debtor, etc.machine translation
「第三債務者等」
A third-party debtor (第三債務者) or a person in a like position, for property to which Article 62 or 73 applies, other than property whose rights need registration to be transferred.
Short name set inArticle 24, paragraph (5), item (ii)
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)
incorporeal property, etc.machine translation
「無体財産権等」
As defined in Article 72, paragraph 1 of the National Tax Collection Act, property to which the three preceding subsections (款) of that Act on seizure do not apply, such as patent rights and copyrights.
Short name set inArticle 72, 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.