Where security has been provided for the national tax, when the district director of the tax office, etc. finds that payment of the national tax cannot be secured due to a decrease in the value of the collateral or financial resources of the guarantor or for any other reason, they may order the provider of such security to provide additional security, change the guarantor or take any other measure necessary to obtain proper security.
A person who has provided security for a national tax may change that security with the approval of the district director of the tax office, etc.
A person who has provided cash as security for a national tax may, as provided for by Cabinet Order, appropriate that cash to the payment of that national tax.
国税の担保として金銭を提供した者は、政令で定めるところにより、その金銭をもつてその国税の納付に充てることができる。