Chapter I General Provisions

一national tax: a tax that the national government imposes, other than customs duty, tonnage tax, special tonnage tax, forest environment tax, and special corporate enterprise tax;

二local tax: local government levies as prescribed in Article 1, paragraph (1), item (xiv) (Terms) of the Local Tax Act (Act No. 226 of 1950) (including the corresponding levies of Tokyo Metropolis and the special wards), money collected in relation to forest environment tax as prescribed in Article 2, item (v) (Definitions) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax (Act No. 3 of 2019), and money collected in relation to special corporate enterprise tax as prescribed in Article 2, item (ix) (Definitions) of the Act on the Special Corporate Business Tax and the Special Corporate Business Transfer Tax (Act No. 4 of 2019);

三consumption tax, etc.: consumption tax, liquor tax, tobacco tax, gasoline tax, local gasoline tax, petroleum gas tax, and petroleum and coal tax;

四accessory tax: from among national taxes, delinquent tax, interest tax, penalty tax for understatement, penalty tax for failure to file, penalty tax for non-payment, and heavy penalty tax;

五public charge: a claim that can be collected in accordance with the delinquent tax collection procedures, other than national tax (including the expenses for the delinquent tax collection procedure thereon; the same applies hereinafter) and local tax;

六taxpayer: a person who is obligated to pay national tax under the provisions of laws concerning national taxes (excluding national withholding tax as prescribed in Article 2, item (ii) (Definitions) of the Act on General Rules for National Taxes (Act No. 66 of 1962)), and a person who must collect that national withholding tax and pay it to the national government;

七secondary taxpayer: a person who bears the obligation to pay the national tax of a taxpayer under the provisions of Articles 33 through 41 (Secondary Tax Liability of Members, etc. of General Partnership Companies, etc.);

八guarantor: a person who has given a guarantee for the payment of a taxpayer's national tax under the provisions of laws concerning national taxes;

九delinquent taxpayer: a taxpayer who fails to pay the national tax that is required to be paid by its payment deadline (excluding payment deadlines extended under a tax payment grace period as prescribed in Article 47, paragraph (1) (Notice of Tax Payment Grace Period) of the Act on General Rules for National Taxes, and payment deadlines extended under a grace period for collection or the delinquent tax collection procedure);

十statutory due date for tax payment: the due date for payment of national taxes under the provisions of laws concerning national taxes (in the case of the following national taxes, the due dates or the days specified respectively therein). In this case, due dates advanced as prescribed in Article 38, paragraph (2) (Advance Demand) of the Act on General Rules for National Taxes, due dates extended by postponement of tax payment under the provisions of the Income Tax Act (Act No. 33 of 1965) or the Inheritance Tax Act (Act No. 73 of 1950) (referred to as "postponement of tax payment" in Article 151-2, paragraph (1) (Requirements for Grace Periods for Realization, etc.)), due dates extended under a tax payment grace period as prescribed in Article 47, paragraph (1) of the Act on General Rules for National Taxes, and due dates extended under a grace period for collection or the delinquent tax collection procedure are not to be included in the due date for payment of the national tax:

イnational tax to be paid under the provisions of Article 35, paragraph (2) (Payment of National Tax using the Self-Assessment System) of the Act on General Rules for National Taxes: the due date for payment of the national tax when the provisions of laws concerning national taxes are applied by deeming the amount of national tax to be paid as the amount stated in the return form pertaining to the national tax filed by the due date prescribed in Article 17, paragraph (2) (Filing of a Return by the Due Date) of that Act;

ロnational tax (excluding national tax which falls under sub-item (c) or (d)) for which notice of tax payment is given after the day designated as the due date for payment of the national tax pursuant to the provisions of laws concerning national taxes: the due date;

ハnational tax subject to the official assessment system in which the tax is to be collected immediately upon the occurrence of a certain event pursuant to the provisions of laws concerning national taxes: the day on which the event occurs;

ニaccessory tax or expenses for the delinquent tax collection procedure: the due date for payment of the national tax that was the cause for payment or collection of such accessory tax or expenses (if the national tax falls under any of sub-items (a) through (c), the due date or day listed respectively in those sub-items pertaining to the national tax (in the case of penalty tax for understatement, penalty tax for failure to file, or heavy penalty tax as prescribed in Article 35, paragraph (3) of the Act on General Rules for National Taxes pertaining to land value tax, the earlier due date)).

十一collection official: a district director or any other official engaged in affairs concerning the collection of national taxes;

十二compulsory liquidation procedure: the delinquent tax collection procedure (including dispositions in accordance therewith; the same applies hereinafter), compulsory execution, auction as a means of enforcing a security interest, procedures for the exercise of an enterprise mortgage, procedures for the exercise of an enterprise value charge, and bankruptcy proceedings;

十三enforcement agency: an administrative agency or other person that executes the delinquent tax collection procedure (hereinafter referred to as an "administrative agency, etc."), a court (the court clerk, in the case of enforcement against a claim arising from a small claims action prescribed in Article 167-2, paragraph (2) (Commencement of Enforcement Against a Claim Arising from a Small Claims Action) of the Civil Enforcement Act (Act No. 4 of 1979)), a court enforcement officer, and a bankruptcy trustee.