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:
税務署長は、次の各号のいずれかに該当する場合において、納付すべき税額の確定した国税（第三号に該当する場合においては、その納める義務が信託財産責任負担債務であるものを除く。）でその納期限までに完納されないと認められるものがあるときは、その納期限を繰り上げ、その納付を請求することができる。
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。
Read this with the articles around it
(Advance Demand)
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…
税務署長は、次の各号のいずれかに該当する場合において、納付すべき税額の確定した国税（第三号に該当する場合においては、その納める義務が信託財産責任負担債務であるものを除く。）でその納期限までに完納されないと認められるものがあるときは、その納期限を繰り上げ、その納付を請求することができる。
Open this provision(Advance Demand)
where the taxpayer is a corporation and has been dissolved;
法人である納税者が解散したとき。
Open this provision(Advance Demand)
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…
第一項各号のいずれかに該当する場合において、次に掲げる国税（納付すべき税額が確定したものを除く。）でその確定後においては当該国税の徴収を確保することができないと認められるものがあるときは、税務署長は、その国税の法定申告期限（課税標準申告書の提出期限を含む。）前に…
Open this provisionInterim Returns on Taxable Transfers, etc. of Assets and Specified Taxable Purchases
A business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) and a business operator that has filed a…
事業者（第九条第一項本文の規定により消費税を納める義務が免除される事業者及び第十九条第一項第三号から第四号の二までの規定による届出書の提出をしている事業者を除く。第四項、第六項及び第八項において同じ。）は…
Open this provisionInterim Returns on Taxable Transfers, etc. of Assets and Specified Taxable Purchases
A business operator must, for each period divided into three-month periods on or after the first day of its taxable period…
事業者は、その課税期間開始の日以後三月ごとに区分した各期間（最後に三月未満の期間を生じたときはその三月未満の期間とし、当該三月ごとに区分された各期間のうち最後の期間を除く。以下この項において「三月中間申告対象期間」という。）につき、当該三月中間申告対象期間の末日の翌日から二月以内に…
Open this provisionInterim Returns on Taxable Transfers, etc. of Assets and Specified Taxable Purchases
A business operator must, for the six-month period on or after the first day of its taxable period (excluding, in the case of an individual business operator, the taxable period that includes the day…
事業者は、その課税期間（個人事業者にあつては事業を開始した日の属する課税期間、法人にあつては六月を超えない課税期間及び新たに設立された法人のうち合併により設立されたもの以外のものの設立の日の属する課税期間を除く。）開始の日以後六月の期間（以下この項、第八項、第十項及び第十一項において「六月中間申告対象期間」という。）…
Open this provisionnational taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
national withholding taxmachine translation
「源泉徴収等による国税」
Income tax collected by withholding (源泉徴収) and the international tourist tax (国際観光旅客税) that international passenger carriers collect from departing travellers and pay to the State, not counting the accessory tax (附帯税) on them.
Defined inArticle 2, paragraph (1), item (ii)· applies throughout the law
taxpayermachine translation
「納税者」
A person liable under the national tax laws to pay a national tax, or to collect national withholding tax (源泉徴収等による国税) and pay it to the State, not counting secondary taxpayers (第二次納税義務者) under the National Tax Collection Act or guarantors of the tax.
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law
statutory tax return due date
「法定申告期限」
The deadline the national tax laws set for filing a tax return (including a deadline those laws treat as one, and, in some transitional provisions, the day a return claiming a refund is filed).
Defined inArticle 2, paragraph (1), item (vii)· applies throughout the law
taxable periodmachine translation
「課税期間」
The period on which the tax basis of a national tax is calculated under the national tax laws; for consumption tax on taxable transfers of assets and services, the taxable period under Article 19 of the Consumption Tax Act (for an individual business, the calendar year, and for a corporation, its business year, unless shortened).
Defined inArticle 2, paragraph (1), item (ix)· applies throughout the law
consumption tax on the transfer, etc. of a taxable assetmachine translation
「課税資産の譲渡等に係る消費税」
Consumption tax charged on transfers and leases of assets and supplies of services made as a business for payment that are not exempt (課税資産の譲渡等), other than specified supplies (特定資産の譲渡等), and on specified taxable purchases (特定課税仕入れ) — as distinct from the consumption tax on goods taken out of a bonded area.
Short name set inArticle 2, paragraph (1), item (ix)
compulsory liquidation proceduremachine translation
「強制換価手続」
Any procedure that sells a debtor's property by force: delinquent tax collection (滞納処分) and procedures run in the same way, compulsory execution, auction to enforce a security interest, enforcement of an enterprise mortgage (企業担保権) or of an enterprise value charge (企業価値担保権), and bankruptcy.
Defined inArticle 2, paragraph (1), item (x)· applies throughout the law
obligation covered by the trust propertymachine translation
「信託財産責任負担債務」
In Article 7-2, paragraph (1), Article 38, paragraph (1) and Article 57, paragraph (1), an obligation covered by the trust property as defined in Article 2, paragraph (9) of the Trust Act: a debt that a trustee is liable to perform with the property belonging to the trust property (信託財産).
Defined inArticle 7-2, paragraph (1)· applies only in this provision and in Article 38, paragraph (1); and Article 57, paragraph (1)
tax liabilitymachine translation
「納税義務」
The obligation to pay a national tax — or, for national withholding tax (源泉徴収等による国税), to collect it and pay it to the State.
Short name set inArticle 15, paragraph (1)
tax basis returnmachine translation
「課税標準申告書」
The return stating the tax basis that a taxpayer of a national tax assessed by the tax office (賦課課税方式) must file with the tax office by its deadline under Article 31, paragraph (1).
Short name set inArticle 31, paragraph (2)
due date for payment
「納期限」
The due date for paying a national tax under Article 35 or 36 (for estimated income tax prepayment, the dates the Income Tax Act sets; for delinquent tax and interest tax, those of the tax they are calculated on); if the tax is not paid in full by then, the tax office sends a demand letter.
Short name set inArticle 37, paragraph (1)
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.