Act on General Rules for National Taxes
Article 38, paragraph (1), item (i)
第三十八条第一項第一号
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
where a compulsory liquidation procedure has been commenced against the taxpayer's property (including cases in which notice has been given under the provisions of Article 2, paragraph (1) (Limitation on the Effect of a Transfer of Ownership, etc.) of the Act on Contracts for the Establishment of Security Interests by Use of Provisional Registration) (Act No. 78 of 1978) (including cases where applied mutatis mutandis pursuant to Article 20 (Application Mutatis Mutandis to Contracts for Acquisition of Rights other than Ownership of Land, etc.) of the Act);
納税者の財産につき強制換価手続が開始されたとき（仮登記担保契約に関する法律（昭和五十三年法律第七十八号）第二条第一項（所有権移転の効力の制限等）（同法第二十条（土地等の所有権以外の権利を目的とする契約への準用）において準用する場合を含む。）の規定による通知がされたときを含む。）。
where a compulsory liquidation procedure has been commenced against the taxpayer's property (including cases in which
notice has been given under the provisions of Article 2, paragraph (1) (Limitation on the Effect of a Transfer of Ownership, etc.) of the Act on Contracts for the Establishment of Security Interests by Use of Provisional Registration) (Act No. 78 of 1978) (including cases where applied mutatis mutandis pursuant to Article 20 (Application Mutatis Mutandis to Contracts for Acquisition of Rights other than Ownership of Land, etc.) of the Actany of the following notices has been given);納税者の財産につき強制換価手続が開始されたとき（
仮登記担保契約に関する法律（昭和五十三年法律第七十八号）第二条第一項（所有権移転の効力の制限等）（同法第二十条（土地等の所有権以外の権利を目的とする契約への準用）において準用する場合を含む。）の規定によ次に掲げる通知がされたときを含む。）。