A delinquent taxpayer may not purchase, whether directly or indirectly, their own property that is the object of realization (excluding property transferred as security to which the provisions of Article 24, paragraph (3) (Execution against Property Transferred as Security) apply). The same applies to officials belonging to the National Tax Agency, a Regional Taxation Bureau, a tax office, or a customs office who are engaged in affairs relating to national taxes, with respect to property that is the object of realization.
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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
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
property transferred as securitymachine translation
「譲渡担保財産」
Property that has been transferred so that it serves as security for a debt.
Short name set inArticle 24, paragraph (1)