①Where an article subject to consumption tax, etc. (excluding consumption tax; the same applies hereinafter in this Article) has been liquidated through a compulsory liquidation procedure, if tax liability for consumption tax, etc. (including the expenses for the delinquent tax collection procedure thereof; the same applies hereinafter in this paragraph, the following paragraph and Article 43, paragraph (1) (Competent Agency for Collection of National Taxes)) is established for the article under the provisions of the national tax laws, the district director of the tax office may collect that consumption tax, etc. out of the proceeds of its sale.

②When collecting consumption tax, etc. under the provisions of the preceding paragraph, the district director of the tax office must notify the enforcement agency (meaning the enforcement agency prescribed in Article 2 (Definitions) of the National Tax Collection Act; the same applies hereinafter) and the taxpayer in advance of the tax amount to be collected under that paragraph and other necessary matters.

③Where the notice under the preceding paragraph has been given, if the liquidation referred to in paragraph (1) has been carried out, consumption tax, etc. equivalent to the tax amount in the notice is deemed to have been determined for the taxpayer by a determination under the provisions of Article 25 (Determination), and the notice to the enforcement agency is deemed to be a request for share distribution prescribed in the National Tax Collection Act (hereinafter referred to as a "request for share distribution").

If a national tax for which a demand has been made under the provisions of Article 37 (Demand) is not paid in full by the day on which 10 days have elapsed from the day on which the demand letter was issued, if a national tax for which a demand has been made under the provisions of Article 38, paragraph (1) (Advance Demand) is not paid in full by the due date specified in the demand, or in any other case provided for in the National Tax Collection Act, the district director of the tax office executes the delinquent tax collection procedure under the provisions of that Act and other laws.

①A national tax may be paid by a third party on behalf of the person who is to pay it.

②If a third party who has a legitimate interest in the payment of a national tax, or a third party who has obtained the consent of the person who is to pay a national tax, has paid the national tax in place of the person who is to pay it, and a mortgage has been created to secure the national tax, that third party may, by the payment, be subrogated to the State with regard to the mortgage; provided, however, that this does not apply if the mortgage is a revolving mortgage and the payment was made before the principal to be secured was fixed.

③In the case referred to in the preceding paragraph, if the third party has paid part of the national tax referred to in that paragraph, the remaining national tax is collected in priority to the claim of the third party arising from the subrogation under that paragraph.

The provisions of Part III, Chapter I, Section 2, Subsection 2 (Obligee's Subrogation Right) and Subsection 3 (Obligee's Right to Demand Rescission of Fraudulent Act) of the Civil Code apply mutatis mutandis to the collection of national tax.

①The collection of a national tax is carried out by the district director of the tax office with jurisdiction over the place for tax payment of the national tax at the time of the disposition for collection (hereinafter referred to as the "current place for tax payment" in this Article); provided, however, that the collection of consumption tax, etc. on goods received from a bonded area and any other consumption tax, etc. imposed by the director-general of the customs house, or of international tourist tax (excluding that which is to be collected and paid under the provisions of Article 16, paragraph (1) (Special Collection, etc. by Domestic Business Operators) of the International Tourist Tax Act, and including the expenses for the delinquent tax collection procedure thereof), is carried out by the director-general of the customs house with jurisdiction over the place for tax payment of those national taxes.

②With regard to income tax, corporation tax, local corporation tax, inheritance tax, gift tax, land value tax, consumption tax on the transfer, etc. of a taxable asset, tax for promotion of power-resources development, or international tourist tax to be collected and paid under the provisions of Article 16, paragraph (1) of the International Tourist Tax Act, if any of the following items applies, the district director of the tax office specified in the relevant item may, notwithstanding the provisions of the main clause of the preceding paragraph, make a disposition for collection with regard to the national tax prescribed in that item:

③The regional commissioner of a Regional Taxation Bureau may, when finding it necessary, take over from a district director of the tax office with jurisdiction over an area within the regional commissioner's jurisdictional district the collection of a national tax that the district director collects.

④The district director of the tax office or the director-general of the customs house may, when finding it necessary, transfer the collection of a national tax that they collect to another district director of the tax office or director-general of the customs house.

⑤When the collection of a national tax has been transferred under the provisions of the preceding two paragraphs, the regional commissioner of the Regional Taxation Bureau, district director of the tax office or director-general of the customs house who has taken over the collection is to notify the person who is to pay the national tax to that effect without delay.

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.

①For the purpose of applying the provisions of this Chapter (excluding Article 38, paragraph (3) (Advance Demand), Article 39 (Special Provisions for Collection of Consumption Tax, etc. in Case of Compulsory Liquidation) and this Section; the same applies hereinafter in this paragraph) where the director-general of the customs house collects a national tax under the provisions of the proviso to Article 43, paragraph (1) (Competent Agency for Collection of National Taxes), or where the director-general of the customs house has taken over the collection of a national tax under the provisions of paragraph (4) of that Article or paragraph (1) of the preceding Article, the terms "district director of the tax office" and "tax office" in this Chapter (excluding Article 34-6 (Obligation of Payment Agent to Retain Books, etc.) and Article 36 (Notice of Tax Payment)) are deemed to be replaced with "director-general of the customs house" and "customs house", respectively, and the term "Commissioner of the National Tax Agency" with "Minister of Finance"; the term "Commissioner of the National Tax Agency" in Article 34-6, paragraphs (2) and (3) is deemed to be replaced with "Minister of Finance"; the term "Commissioner of the National Tax Agency" in paragraph (6) of that Article is deemed to be replaced with "Minister of Finance", and the term "regional commissioner of a Regional Taxation Bureau" with "director-general of the customs house"; the term "district director of the tax office" in Article 36, paragraph (1) is deemed to be replaced with "director-general of the customs house", and the phrase "the same applies in the following Article)" with "the same applies in the following Article) or international tourist tax to be paid under the provisions of Article 18, paragraph (1) (Payment by International Tourists, etc.) of the International Tourist Tax Act that has not been paid by its statutory payment due date"; and the term "district director of the tax office" in paragraph (2) of that Article is deemed to be replaced with "director-general of the customs house".

②For the purpose of applying the provisions of this Chapter (excluding Article 34-2 (Notice, etc. Concerning Payment by Account Transfer), Article 36, Article 38, paragraph (3), Article 39 and this Section) where the regional commissioner of a Regional Taxation Bureau has taken over the collection of a national tax under the provisions of Article 43, paragraph (3) or paragraph (1) of the preceding Article, the terms "district director of the tax office" and "tax office" are deemed to be replaced with "regional commissioner of the Regional Taxation Bureau" and "Regional Taxation Bureau", respectively.