Article 89-4Continuation of Realization by the District Director Who Revoked a Realization Execution Decision
第八十九条の四（換価執行決定の取消しをした税務署長による換価の続行）
Where a specified seizure has been released, and the seizure takes effect pursuant to the provisions of Article 87, paragraph (1) (Effect of Participatory Seizure) for the participatory seizure relating to the revocation of the realization execution decision under the provisions of paragraph (1) of the preceding Article (limited to the part relating to item (ii)) (except in the following cases), the district director who revoked that realization execution decision may regard the realization procedure carried out on the basis of that realization execution decision as the realization procedure under that seizure, and continue the realization of the real property relating to that seizure (hereinafter referred to as "seized real property" in this Article).
Where compulsory execution or an auction as an exercise of a security interest has commenced for the seized real property;
差押不動産につき強制執行又は担保権の実行としての競売が開始されている場合
Where there is a request for share distribution made earlier than the participatory seizure relating to the revocation of that realization execution decision made by that district director; or
Where there is a right that would be extinguished if the specified real property under participatory seizure had been realized before the specified seizure was released, and that is not extinguished upon realization of the seized real property.
Read this with the articles around it
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)
realization execution decisionmachine translation
「換価執行決定」
A decision by the district director of the tax office (税務署長) who made a participatory seizure (参加差押え) of real property to carry out its realization (換価), with the consent of the administrative agency, etc. (行政機関等) that seized it, where that agency has not put it up for realization despite a demand under Article 87, paragraph 3.
Short name set inArticle 89-2, paragraph (1)
specified real property under participatory seizuremachine translation
「特定参加差押不動産」
Real property under participatory seizure (参加差押不動産) on which a realization execution decision (換価執行決定) has been made.
Short name set inArticle 89-2, paragraph (4)
specified seizuremachine translation
「特定差押え」
In Articles 89-3 and 89-4, the seizure made through its delinquent tax collection procedure (滞納処分) by the administrative agency, etc. that consented to the realization (換価同意行政機関等), other than a seizure a Cabinet Order (政令) excludes.
Short name set inArticle 89-3, paragraph (1), item (ii)· applies only in this provision and in Article 89-4
seized real propertymachine translation
「差押不動産」
In Article 89-4, the real property whose participatory seizure (参加差押え) takes effect as a seizure once the specified seizure (特定差押え) has been lifted and the realization execution decision (換価執行決定) cancelled, and on which the district director of the tax office (税務署長) may continue the realization (換価) already begun.
Short name set inArticle 89-4, paragraph (1)· applies only in this article
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.