Article 159, paragraph (1)

If a person found to have a tax liability has been subjected to seizure, seizure with a recording orderan order to provide electronic or magnetic records, or retention under the provisions of Chapter XI (Investigation and Disposition of Criminal Tax Cases) of the Act on General Rules for National Taxes, or to seizure under the provisions of the Code of Criminal Procedure (Act No. 131 of 1948) (including an order to provide electronic or magnetic records under the provisions of that Act (limited to an order requiring provision by the method listed in Article 102-2, paragraph (1), item (i), (a) (Order to Provide Electronic or Magnetic Records) of that Act)), an order to provide electronic or magnetic records (limited to an order requiring provision by the method listed in (b) of that item), or arrest, on suspicion of having unlawfully evaded national tax or unlawfully received a refund of national tax, and it is found that collection of the national tax cannot be secured after the determination of the amount of the national tax to be paid in relation to the disposition (meaning determination by filing of a return, correction, or decision, and including notice of tax payment for national withholding tax as provided for in Article 2, item (ii) (Definitions) of the Act on General Rules for National Taxes; the same applies hereinafter in this Article), the district director may, before the determination of the amount of that national tax to be paid, decide the amount, out of the amount of national tax expected to be determined, for which the district director finds it necessary to execute the delinquent tax collection procedure in advance in order to secure its collection (hereinafter referred to in this Article as the "amount for preservative seizure"). In this case, a collection official may immediately seize the property of that person, up to that amount.