National Tax Collection Act
Article 79, paragraph (2), item (i)
第七十九条第二項第一号
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
When, due to partial payment of the national tax for which the seizure was made, appropriation, partial cancellation of a correction, a rise in the value of the seized property, or any other reason, its value is found to significantly exceed the total amount of the national tax for which the seizure was made and the other national taxes, local taxes, and other claims that take priority over it;
差押えに係る国税の一部の納付、充当、更正の一部の取消、差押財産の値上りその他の理由により、その価額が差押えに係る国税及びこれに先立つ他の国税、地方税その他の債権の合計額を著しく超過すると認められるに至つたとき。
When, due to partial payment of the national tax for which the seizure was made, appropriation, partial cancellation of a correction, a rise in the value of the seized property, or any other reason, its value is found to significantly exceed the total amount of the national tax for which the seizure was made and the other national taxes, local taxes, and other claims that take priority over it;
差押えに係る国税の一部の納付、充当、更正の一部の取消し、差押財産の値上りその他の理由により、その価額が差押えに係る国税及びこれに先立つ他の国税、地方税その他の債権の合計額を著しく超過すると認められるに至つたとき。