①When reorganization proceedings or proceedings for the enforcement of an enterprise mortgage have commenced with regard to a stock company, a cooperative financial institution (meaning a cooperative financial institution prescribed in Article 2, paragraph (2) of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions (Act No. 95 of 1996); the same applies hereinafter in this paragraph) or a mutual company (meaning a mutual company prescribed in paragraph (6) of that Article; the same applies hereinafter in this paragraph), the regional commissioner of the Regional Taxation Bureau, district director of the tax office or director-general of the customs house who may collect the national tax of the company, cooperative financial institution or mutual company may transfer the collection of the national tax that they may collect to the regional commissioner of the Regional Taxation Bureau, district director of the tax office or director-general of the customs house with jurisdiction over the location of the district court before which the reorganization proceedings or proceedings for the enforcement of the enterprise mortgage are pending.

②The provisions of paragraph (5) of the preceding Article apply mutatis mutandis where the collection of a national tax has been transferred under the provisions of the preceding paragraph.