Where the district director is able to make a seizure pursuant to the provisions of Article 47 (Requirements for Seizure), and a seizure through a delinquent tax collection procedure has already been made of the following property of the delinquent taxpayer, a request for share distribution for that property may be made by delivering a participatory seizure document to the administrative agency, etc. that carried out the delinquent tax collection procedure, in lieu of the written request for share distribution under Article 82, paragraph (1) (Procedures for Request for Share Distribution).
Movables and securities;
動産及び有価証券
Real property, ships, aircraft, motor vehicles, construction machinery, and small vessels; and
Telephone subscription rights.
電話加入権
When the district director has made a request for share distribution under the preceding paragraph (hereinafter referred to as "participatory seizure"), the district director must notify the delinquent taxpayer by means of a written notice of participatory seizure. In this case, where the property for which the participatory seizure was made is a telephone subscription right, the district director must also notify the third-party debtor to that effect.
When the district director has made a participatory seizure of property listed in paragraph (1), item (ii), the district director must commission the relevant authority to register the participatory seizure.
The provisions of Article 55 (Notice of Seizure to Pledgees, etc.) apply mutatis mutandis where a participatory seizure has been made.
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
administrative agency, etc.machine translation
「行政機関等」
An administrative agency or other body that carries out a delinquent tax collection procedure (滞納処分).
Short name set inArticle 2, paragraph (1), item (xiii)
aircraftmachine translation
「航空機」
An aeroplane or rotorcraft (回転翼航空機) registered under the Civil Aeronautics Act.
Short name set inArticle 70, paragraph (1)
shipmachine translation
「船舶」
A ship that is entered in the registry (登記される船舶).
Short name set inArticle 70, paragraph (1)
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)
participatory seizuremachine translation
「参加差押え」
A request for share distribution (交付要求) that the district director of the tax office (税務署長) makes under Article 86, paragraph 1 by handing a participatory seizure document to the administrative agency, etc. that has already seized the delinquent taxpayer's movables, securities, real property, ships, aircraft, motor vehicles, construction machinery, small vessels or telephone subscription right through its delinquent tax collection procedure (滞納処分).
Short name set inArticle 86, paragraph (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.
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.