Fruits may not be realized until after they have matured, nor silkworms until after they have become cocoons.
果実は成熟した後、蚕は繭となつた後でなければ、換価をすることができない。
The provisions of the preceding paragraph apply mutatis mutandis to work in process in a production process (including cultivated products and other things similar to them) whose value is extremely low and which is unsuitable for ordinary transactions unless it becomes a finished product or reaches a certain stage of production.
前項の規定は、生産工程中における仕掛品（栽培品その他これらに類するものを含む。）で、完成品となり、又は一定の生産過程に達するのでなければ、その価額が著しく低くて通常の取引に適しないものについて準用する。
Where a secondary taxpayer has filed an action concerning the notice under Article 32, paragraph (1) (General Rules for Secondary Tax Liability), the demand under paragraph (2) of that Article, or a delinquent tax collection procedure relating to the national tax concerned, the property may not be realized through a delinquent tax collection procedure for that national tax while the lawsuit is pending. The same applies where a guarantor has filed an action concerning the notice under Article 52, paragraph (2) of the Act on General Rules for National Taxes (Disposition of the Collateral and Enforcement of Guarantee), the demand under paragraph (3) of that Article, or a delinquent tax collection procedure relating to the national tax concerned, or where an action has been filed concerning a seizure relating to the notice under Article 55, item (ii) of this Act (Notice of Seizure to Right Holders of Provisional Registration) (limited to one relating to a provisional registration for security).
Read this with the articles around it
national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
secondary taxpayermachine translation
「第二次納税義務者」
A person liable under Articles 33 to 41 to pay a taxpayer's national tax as a secondary tax liability (第二次納税義務).
Defined inArticle 2, paragraph (1), item (vii)· applies throughout the law
guarantormachine translation
「保証人」
A person who has guaranteed, under the national tax laws, a taxpayer's payment of a national tax.
Defined inArticle 2, paragraph (1), item (viii)· applies throughout the law
provisional registration for securitymachine translation
「担保のための仮登記」
A provisional registration (仮登記) or provisional recording (仮登録) based on a provisional registration security contract (仮登記担保契約) as Article 1 of the Act on Contract for Establishment of Security Interests by Use of Provisional Registration defines it.
Short name set inArticle 23, paragraph (1)
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.