①With respect to claims relating to salary, wages, stipend, annual allowances, retirement pensions, and remuneration of a similar nature (hereinafter referred to as "salary, etc."), the portion up to the total amount of the amounts set out in the following items may not be seized. In this case, if the delinquent taxpayer receives payment of two or more items of salary, etc. for the same period, the limit relating to the amount set out in item (iv) or item (v) is to be calculated on the total amount of them.

②Money received on the basis of salary, etc. may not be seized up to the amount calculated by multiplying the total amount of the amounts set out in items (iv) and (v) of the preceding paragraph by the proportion that the number of days from the date of seizure to the next payment date bears to the number of days in the period that formed the basis for the payment of that salary, etc.

③With respect to claims relating to bonuses and remuneration of a similar nature, paragraph (1) applies by deeming them to be salary, etc. at the time they are to be received. In this case, for the calculation of the limit relating to the amount set out in item (iv) or (v) of that paragraph, the period that formed the basis for their payment is deemed to be one month.

④With respect to claims relating to retirement allowances and remuneration of a similar nature (hereinafter referred to as "retirement allowance, etc."), the portion of the amount up to the total amount of the following amounts may not be seized:

⑤The provisions of paragraphs (1) and (2) and the preceding paragraph do not apply where the delinquent taxpayer consents.

①The provisions of the preceding Article apply by deeming claims relating to retirement pensions, old-age pensions, ordinary pensions, work absence allowances and benefits of a similar nature paid under social insurance systems (including pensions paid under the provisions of Article 38, paragraph (1) (Method of Payment of Old-Age Benefits) of the Defined-Benefit Corporate Pension Act (Act No. 50 of 2001), pensions paid under the provisions of Article 35, paragraph (1) (Method of Payment of Old-Age Benefits) of the Defined Contribution Pension Act (Act No. 88 of 2001) (including as applied mutatis mutandis in Article 73 (Application Mutatis Mutandis of Provisions on Corporate-Type Pension Plans) of that Act), and other retirement pensions specified by Cabinet Order) to be salary, etc., and claims relating to lump-sum retirement benefits, lump-sum pensions and benefits of a similar nature (including lump-sum payments paid under the provisions of Article 38, paragraph (2) of the Defined-Benefit Corporate Pension Act, lump-sum withdrawal benefits paid under the provisions of Article 42 (Method of Payment of Lump-Sum Withdrawal Benefits) of that Act, lump-sum payments paid under the provisions of Article 35, paragraph (2) of the Defined Contribution Pension Act (including as applied mutatis mutandis in Article 73 of that Act), and other lump-sum retirement benefits specified by Cabinet Order) to be retirement allowance, etc., respectively.

②The social insurance systems prescribed in the preceding paragraph are systems relating to insurance, mutual aid or pensions based on the following Acts, and other similar systems specified by Cabinet Order:

The following property (excluding the property set out in Article 75, paragraph (1), items (iii) through (v) (Property Indispensable for Agriculture, etc.)) is not to be seized, at the delinquent taxpayer's election, where the delinquent taxpayer offers property from which the full amount of the national tax can be collected, which is not difficult to realize, and which is not the object of the right of a third party:

①A collection official must release a seizure when any of the following applies:

②A collection official may release the seizure of all or part of the seized property when any of the following applies:

①The release of a seizure is effected by notifying the delinquent taxpayer to that effect; provided, however, that the release of the seizure of claims and of incorporeal property, etc. for which there is a third-party debtor, etc. is effected by notifying the third-party debtor, etc. to that effect.

②When a collection official has released the seizure of property listed in the following items, the official must carry out the procedures listed in the relevant item; provided, however, that the removal prescribed in item (i) may be carried out by the delinquent taxpayer or by a third party in possession of the property.

③When the district director has released the seizure of real property or other property for which a registration of seizure has been made, the district director must commission the relevant authority to cancel that registration.

④The delivery of movables or securities under paragraph (2), item (i) must be made to the delinquent taxpayer, at the place listed in the relevant item according to the category of cases listed in the following items; provided, however, that property that was in the possession of a third party other than the delinquent taxpayer at the time of the seizure must be delivered to that third party, unless the third party makes an application that it be delivered to the delinquent taxpayer.

⑤The provisions of paragraph (2), item (i) and the preceding paragraph apply mutatis mutandis where the seizure of a claim, motor vehicle, construction machinery, or small vessel has been released and there is an instrument taken up pursuant to the provisions of Article 65 (Taking Up of Instruments Evidencing a Claim) (including as applied mutatis mutandis pursuant to Article 73, paragraph (5) (Taking Up of Certificates of Rights)), or a motor vehicle, construction machinery, or small vessel of which a collection official took possession pursuant to the provisions of Article 71, paragraph (3) (Possession of Seized Motor Vehicles, etc.).

When the district director has released a seizure, if there are any known persons among those listed in the items of Article 55 (Notice of Seizure to Pledgees, etc.) or any persons who have made a request for share distribution, the district director must notify them to that effect and of other necessary matters.

①Where a compulsory liquidation procedure has been carried out with respect to the property of a delinquent taxpayer, the district director must make a request for share distribution for the national tax in arrears, by means of a written request for share distribution, to the enforcement agency (where making a request for share distribution for national tax relating to a claim listed in Article 114, item (i) of the Bankruptcy Act (Act No. 75 of 2004) (Notification of Claims for Taxes, etc.), the court handling the bankruptcy case relating to that request for share distribution; the same applies in Article 84, paragraph (2) (Release of Request for Share Distribution)).

②When the district director has made a request for share distribution, the district director must notify the delinquent taxpayer to that effect.

③The provisions of Article 55 (Notice of Seizure to Pledgees, etc.) apply mutatis mutandis where a request for share distribution has been made.