Article 53Disposition of Security Requested by the Commissioner of the National Tax Agency, etc.
第五十三条(国税庁長官等が徴した担保の処分)
If the Commissioner of the National Tax Agency or a regional commissioner has requested security pursuant to the provisions of the national tax laws (excluding where a regional commissioner who has taken over collection pursuant to the provisions of Article 43, paragraph (3) or Article 44, paragraph (1) (Takeover of Collection) has requested security for the national tax so taken over), and the national tax for which the security has been provided is not paid in full by its due date for payment, the Commissioner of the National Tax Agency or the regional commissioner is to have the district director specified by Cabinet Order carry out the disposition of the property provided as that security and the other dispositions prescribed in the preceding Article.