1 条
税務署長は、第三十七条（督促）の規定による督促に係る国税がその督促状を発した日から起算して十日を経過した日までに完納されない場合、第三十八条第一項（繰上請求）の規定による請求に係る国税がその請求に係る期限までに完納されない場合その他国税徴収法に定める場合には、同法その他の法律の規定により滞納処分を行なう。
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.