In any of the cases listed in the following items, if the district director of the tax office finds that there is any national tax for which the payable tax amount has been determined (in the case set forth in item (iii), excluding a national tax for which the liability to pay is an obligation to be paid with the trust property), but such national tax is not expected to be paid in full by the due date for payment, they may accelerate the due date and demand immediate payment of the national tax:
where a compulsory liquidation procedure has been commenced against the taxpayer's property (including cases in which notice has been given under the provisions of Article 2, paragraph (1) (Limitation on the Effect of a Transfer of Ownership, etc.) of the Act on Contracts for the Establishment of Security Interests by Use of Provisional Registration) (Act No. 78 of 1978) (including cases where applied mutatis mutandis pursuant to Article 20 (Application Mutatis Mutandis to Contracts for Acquisition of Rights other than Ownership of Land, etc.) of the Act);
where the taxpayer has died and their heirs have declared their qualified acceptance;
納税者が死亡した場合において、その相続人が限定承認をしたとき。
where the liability to pay involves a national tax that constitutes an obligation covered by the trust property of a trust that has been terminated (excluding cases where the trust has been terminated on the grounds set forth in Article 163, item (v) (Grounds for Termination of a Trust) of the Trust Act);
その納める義務が信託財産責任負担債務である国税に係る信託が終了したとき（信託法第百六十三条第五号（信託の終了事由）に掲げる事由によつて終了したときを除く。）。
where the taxpayer is expected to lose their domicile or residence in the place of enforcement of this Act without appointing a tax agent; or
納税者が納税管理人を定めないでこの法律の施行地に住所及び居所を有しないこととなるとき。
where the taxpayer is found to have evaded or attempted to evade payment of a national tax or to have received or attempted to receive a refund of a national tax by deception or other wrongful acts, or where the taxpayer is found to have evaded or attempted to evade the execution of the delinquent tax collection procedure.
The demand under the preceding paragraph is made by the district director of the tax office serving a written advance demand stating the tax amount payable, the advanced due date and the place of payment (or, when making a demand under that paragraph with regard to national withholding tax for which notice of tax payment has not been given, a written notice of tax payment bearing a supplementary note to the effect that the demand is being made).
前項の規定による請求は、税務署長が、納付すべき税額、その繰上げに係る期限及び納付場所を記載した繰上請求書（源泉徴収等による国税で納税の告知がされていないものについて同項の規定による請求をする場合には、当該請求をする旨を付記した納税告知書）を送達して行う。
Where any of the items of paragraph (1) applies, if there is any of the following national taxes (excluding those for which the tax amount payable has been determined) for which it is found that collection of the national tax cannot be secured after the tax amount has been determined, the district director of the tax office may, before the statutory tax return due date for the national tax (including the due date for filing a tax basis return), determine, out of the amount of the national tax expected to be determined, the amount for which the district director finds it necessary to execute the delinquent tax collection procedure in advance in order to secure its collection. In this case, the relevant official of the tax office may immediately seize the property of the person up to that amount.
a national tax for which tax liability has been established (excluding consumption tax on the transfer, etc. of a taxable asset);
納税義務の成立した国税（課税資産の譲渡等に係る消費税を除く。）
consumption tax on the transfer, etc. of a taxable asset for which the taxable period has elapsed;
課税期間が経過した課税資産の譲渡等に係る消費税
consumption tax pertaining to a return under the provisions of Article 42, paragraph (1), (4) or (6) (Interim Return for Transfer, etc. of Taxable Assets and Specified Taxable Purchases) of the Consumption Tax Act for which tax liability has been established.
納税義務の成立した消費税法第四十二条第一項、第四項又は第六項（課税資産の譲渡等及び特定課税仕入れについての中間申告）の規定による申告書に係る消費税
The provisions of Article 159, paragraphs (2) through (11) (Preservative Seizure) of the National Tax Collection Act apply mutatis mutandis where a determination under the preceding paragraph has been made. In this case, the term "one year" in paragraph (5) of that Article is deemed to be replaced with "10 months".
国税徴収法第百五十九条第二項から第十一項まで（保全差押え）の規定は、前項の決定があつた場合について準用する。この場合において、同条第五項中「一年」とあるのは、「十月」と読み替えるものとする。