Chapter IX Miscellaneous Provisions
第九章 雑則
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削除
第百八十二条（税務署長又は国税局長による滞納処分の執行）
A district director or regional commissioner may, as provided by this Act, have a collection official belonging to the tax office or regional taxation bureau execute the delinquent tax collection procedure.
税務署長又は国税局長は、この法律の定めるところにより、その税務署又は国税局所属の徴収職員に滞納処分を執行させることができる。
When the property to be seized or the seized property is located outside the jurisdictional district of a district director or regional commissioner (in the case of a regional commissioner, including when it is located within the jurisdictional district of a district director having jurisdiction over an area within the regional commissioner's jurisdictional district), that district director or regional commissioner may make a transfer of the delinquent tax collection procedure to the district director or regional commissioner having jurisdiction over the location of the property.
税務署長又は国税局長は、差し押さえるべき財産又は差押財産がその管轄区域外にあるとき（国税局長については、その管轄区域内の地域を所轄する税務署長の管轄区域内にあるときを含む。）は、当該税務署長又は国税局長は、その財産の所在地を所轄する税務署長又は国税局長に滞納処分の引継ぎをすることができる。
When a district director finds it necessary in order to put seized property or real property under participatory seizure up for realization, the district director may make a transfer of the delinquent tax collection procedure to another district director or to a regional commissioner.
When a transfer of the delinquent tax collection procedure has been made pursuant to the provisions of the preceding two paragraphs, the district director or regional commissioner who received the transfer is to notify the taxpayer to that effect without delay.
第百八十三条（税関長による滞納処分の執行）
A director-general of a customs house may, as provided by this Act, have a collection official belonging to the customs house execute the delinquent tax collection procedure.
税関長は、この法律の定めるところにより、その税関所属の徴収職員に滞納処分を執行させることができる。
When the property to be seized or the seized property is located outside the jurisdictional district of a director-general of a customs house, that director-general may make a transfer of the delinquent tax collection procedure to the director-general of the customs house having jurisdiction over the location of the property.
税関長は、差し押さえるべき財産又は差押財産がその管轄区域外にあるときは、その財産の所在地を所轄する税関長に滞納処分の引継ぎをすることができる。
When the property to be seized or the seized property is located in an area where the delinquent tax collection procedure would be extremely difficult, a director-general of a customs house may make a transfer of the delinquent tax collection procedure to the district director or regional commissioner having jurisdiction over the location of that property.
税関長は、差し押さえるべき財産又は差押財産が滞納処分を著しく困難とする地域にあるときは、これらの財産の所在地を所轄する税務署長又は国税局長に滞納処分の引継ぎをすることができる。
When a director-general of a customs house finds it necessary in order to put seized property or real property under participatory seizure up for realization, the director-general may make a transfer of the delinquent tax collection procedure to another director-general of a customs house.
The provisions of paragraph (4) of the preceding Article apply mutatis mutandis where a transfer of the delinquent tax collection procedure has been made pursuant to the provisions of the preceding three paragraphs.
Article 184Provisions for Replacement of Terms Where Collection Is Made by Regional Commissioner
第百八十四条（国税局長が徴収する場合の読替規定）
With regard to the application of the provisions of this Act (excluding Article 159, paragraph (2) (Approval of Preservative Seizure), Article 173 (Restrictions on Revocation of Decisions to Sell Real Property), and the preceding two Articles; the same applies in the following Article) in the case where a regional commissioner has received the transfer of collection pursuant to the provisions of Article 43, paragraph (3) or Article 44, paragraph (1) (Transfer of Collection) of the Act on General Rules for National Taxes, or in the case where a regional commissioner has received the transfer of the delinquent tax collection procedure pursuant to the provisions of Article 182, paragraph (2) or (3) (Transfer of the Delinquent Tax Collection Procedure) or paragraph (3) of the preceding Article, the term "district director" or "tax office" is deemed to be replaced with "regional commissioner" or "regional taxation bureau".
第百八十五条（税関長が徴収する場合の読替規定）
With regard to the application of the provisions of this Act in the case where a director-general of a customs house collects pursuant to the provisions of the proviso to Article 43, paragraph (1) (Collection by Director-General of a Customs House) of the Act on General Rules for National Taxes, in the case where a director-general of a customs house has received the transfer of collection pursuant to the provisions of paragraph (4) of that Article or Article 44, paragraph (1) (Transfer of Collection) of that Act, or in the case where a director-general of a customs house has received the transfer of the delinquent tax collection procedure pursuant to the provisions of Article 183, paragraph (2) or (4) (Transfer of the Delinquent Tax Collection Procedure), the term "district director" or "tax office" is deemed to be replaced with "director-general of a customs house" or "customs house".
国税通則法第四十三条第一項ただし書（税関長による徴収）の規定により税関長が徴収する場合、同条第四項若しくは同法第四十四条第一項（徴収の引継ぎ）の規定により税関長が徴収の引継ぎを受けた場合又は第百八十三条第二項若しくは第四項（滞納処分の引継ぎ）の規定により税関長が滞納処分の引継ぎを受けた場合におけるこの法律の規定の適用については、「税務署長」又は「税務署」とあるのは、「税関長」又は「税関」とする。
Article 186Delegation to Cabinet Order
第百八十六条（政令への委任）
In addition to what is provided for in this Act, the matters to be stated in seizure records, written requests for share distribution, and other documents prepared under the provisions of this Act, the matters to be notified to interested persons and other persons under the provisions of this Act, and the procedures for the implementation of this Act and other matters necessary for its enforcement are specified by Cabinet Order.
この法律に定めるもののほか、差押調書、交付要求書その他この法律の規定により作成する書類に記載すべき事項、この法律の規定により利害関係人その他の者に通知すべき事項及びこの法律の実施のための手続その他その執行に関し必要な事項は、政令で定める。
taxpayermachine translation
「納税者」
A person liable under the national tax laws to pay a national tax other than tax collected by withholding (源泉徴収等による国税), and a person who must collect such withheld tax and pay it to the State.
Defined inArticle 2, paragraph (1), item (vi)· applies throughout the law
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
seized propertymachine translation
「差押財産」
Property seized under this Act.
Short name set inArticle 52, paragraph (1)
real property under participatory seizuremachine translation
「参加差押不動産」
Real property on which the district director of the tax office (税務署長) has made a participatory seizure (参加差押え).
Short name set inArticle 89-2, paragraph (1)
interested personmachine translation
「利害関係人」
Any of the persons Article 96, paragraph 1 lists: those who have made a request for share distribution (交付要求) on property put up for public auction (公売財産), those holding a pledge, mortgage, statutory lien, right of retention, superficies, lease or other right over it, and the administrative agency, etc. that consented to the realization (換価同意行政機関等).
Short name set inArticle 106, paragraph (2)
director-general of a customs house
税関長
The head of a customs house (税関), a local office of the Ministry of Finance (Act for Establishment of the Ministry of Finance, Article 12, paragraph (1)). A customs house collects customs duties and controls imported and exported goods (Article 16, paragraph (1), with Article 4, paragraph (1), items 25 and 26), and it also levies and collects the internal taxes (内国税, taxes other than customs duties, such as consumption tax) that a law puts in its hands (Article 16, paragraph (1), item (iv)). For consumption tax that means taxable goods (課税貨物) taken out of a bonded area (保税地域, a zone where imported goods are held before customs clearance): unless another law or a treaty exempts them, the person taking them out files the return with the director-general of a customs house, not with a tax office (Consumption Tax Act, Article 47, paragraphs (1) and (2)), and where the customs authorities fix the tax themselves, that director-general collects it when the goods are taken out (Article 50, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 4, 12, 16 and Consumption Tax Act, Arts. 47, 50 as a reference.
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.
regional commissioner
国税局長
The head of a regional taxation bureau (国税局), the National Tax Agency's regional office, which oversees the tax offices of its region (Act for Establishment of the Ministry of Finance, Articles 23 and 24). Collection can be taken over from a district director (Act on General Rules for National Taxes, Article 43, paragraph (3)), and a person who objects to what a regional commissioner has decided can ask the commissioner to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 23, 24 and Act on General Rules for National Taxes, Arts. 43, 75 as a reference.