第三十八条（繰上請求）
改正後の条文の中で読む- 改正第三十八条第一項第一号
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。）。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.)any of theAct 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 Actfollowing notices has been given); - 新設第三十八条第一項第一号一
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
a notice under the provisions of Article 2, paragraph (1) (Limitation on the Effect of a Transfer of Ownership, etc.) of the Act on Contract for Establishment of Security Interests by Use of Provisional Registration (Act No. 78 of 1978) (including as applied mutatis mutandis pursuant to Article 20 (Application Mutatis Mutandis to Contracts for Acquisition of Rights other than Ownership of Land, etc.) of that Act);
- 新設第三十八条第一項第一号二
譲渡担保契約及び所有権留保契約に関する法律（令和七年法律第五十六号）第六十条第一項（動産譲渡担保権の帰属清算方式による実行）又は第六十一条第二項（動産譲渡担保権の処分清算方式による実行）（これらの規定を同法第九十三条（債権譲渡担保権の帰属清算方式又は処分清算方式による実行）（同法第九十六条第一項（その他の財産を目的とする譲渡担保権の実行）において準用する場合を含む。）又は第百十一条第一項（譲渡担保契約の規定の準用等）において準用する場合を含む。）の規定による通知
a notice under the provisions of Article 60, paragraph (1) (Enforcement of a Movables Security Assignment Right by the Vesting Liquidation Method) or Article 61, paragraph (2) (Enforcement of a Movables Security Assignment Right by the Disposal Liquidation Method) of the Act on Security Assignment Contracts and Retention of Title Contracts (Act No. 56 of 2025) (including as applied mutatis mutandis pursuant to Article 93 (Enforcement of a Claims Security Assignment Right by the Vesting Liquidation Method or the Disposal Liquidation Method) of that Act (including as applied mutatis mutandis pursuant to Article 96, paragraph (1) (Enforcement of a Security Assignment Right over Other Property) of that Act) or Article 111, paragraph (1) (Application Mutatis Mutandis of Provisions on Security Assignment Contracts, etc.) of that Act).