The realization of a motor vehicle, construction machinery, or small vessel is to be carried out after a collection official has taken possession of it pursuant to the provisions of Article 71, paragraph (3) (Possession of Seized Motor Vehicles, etc.); provided, however, that this does not apply where it is found that there is no obstacle to realization.
Read this with the articles around it
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
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)