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.
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national 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
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.
Commissioner of the National Tax Agency
国税庁長官
The head of the National Tax Agency (国税庁), the agency within the Ministry of Finance that assesses and collects national taxes (Act for Establishment of the Ministry of Finance, Articles 18 and 19). The Commissioner issues circulars (通達) setting out how the tax laws are read, and the National Tax Tribunal must tell the Commissioner beforehand when it will decide a case on a different reading (Act on General Rules for National Taxes, Article 99, paragraph (1)). An objection to a decision the Commissioner made is a request for review to the Commissioner (Article 75, paragraph (1), item (ii)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.
regional commissioner
国税局長
The head of a regional taxation bureau (国税局), the National Tax Agency's regional office, which oversees the tax offices of its region (Act for Establishment of the Ministry of Finance, Articles 23 and 24). Collection can be taken over from a district director (Act on General Rules for National Taxes, Article 43, paragraph (3)), and a person who objects to what a regional commissioner has decided can ask the commissioner 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)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 23, 24 and Act on General Rules for National Taxes, Arts. 43, 75 as a reference.