Article 13-3Collection of Prefectural Tobacco Tax, etc. in the Case of Compulsory Realization
第十三条の三（強制換価の場合の道府県たばこ税等の徴収）
Where manufactured tobacco on which prefectural tobacco tax or municipal tobacco tax is imposed, or light oil on which light oil delivery tax is imposed, has been realized through a compulsory liquidation procedure, and tax liability for prefectural tobacco tax, municipal tobacco tax or light oil delivery tax arises with respect to that manufactured tobacco or light oil, the head of a local government may collect that prefectural tobacco tax, municipal tobacco tax or light oil delivery tax from the sale proceeds.
When the head of a local government intends to collect prefectural tobacco tax, municipal tobacco tax or light oil delivery tax under the preceding paragraph, the head must give prior notice of the amount of tax to be collected under the preceding paragraph and other necessary matters to the enforcement agency (meaning administrative agencies or other persons that execute the delinquent tax collection procedure (hereinafter in this Chapter referred to as "administrative agencies, etc."), courts (in the case of execution on a claim in a small claims action prescribed in Article 167-2, paragraph (2) of the Civil Enforcement Act (Act No. 4 of 1979), the court clerk), execution officers and bankruptcy trustees; the same applies hereinafter) and the special collection agent or taxpayer.
地方団体の長は、前項の規定により道府県たばこ税若しくは市町村たばこ税又は軽油引取税を徴収しようとするときは、あらかじめ、執行機関（滞納処分を執行する行政機関その他の者（以下本章において「行政機関等」という。）、裁判所（民事執行法（昭和五十四年法律第四号）第百六十七条の二第二項に規定する少額訴訟債権執行にあつては、裁判所書記官）、執行官及び破産管財人をいう。以下同じ。）及び特別徴収義務者又は納税者に対し、前項の規定により徴収すべき税額その他必要な事項を通知しなければならない。
When realization under paragraph (1) has been carried out, the notice under the preceding paragraph to the enforcement agency is deemed to have been given as a request for share distribution, and the notice under that paragraph to the special collection agent or taxpayer as a notification of remittance or payment, respectively.
The provisions of the preceding three paragraphs apply mutatis mutandis to those among prefectural non-statutory ordinary tax, municipal non-statutory ordinary tax and non-statutory earmarked tax whose object of taxation is articles, etc. relating to sale or taking delivery and is similar to the object of taxation of prefectural tobacco tax, municipal tobacco tax or light oil delivery tax, and that are designated by the Minister for Internal Affairs and Communications.
head of a local governmentmachine translation
「地方団体の長」
The governor of a prefecture (道府県知事) or the mayor of a municipality (市町村長).
Defined inArticle 1, paragraph (1), item (ii)· applies throughout the law
special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law
municipal non-statutory ordinary taxmachine translation
「市町村法定外普通税」
An ordinary tax (普通税) that a municipality levies under Article 5, paragraph 3 by setting up a tax of its own beyond those the Local Tax Act lists.
Short name set inArticle 10-4, paragraph (2)
non-statutory earmarked taxmachine translation
「法定外目的税」
An earmarked tax (目的税) that a prefecture under Article 4, paragraph 6 or a municipality under Article 5, paragraph 7 levies as a tax of its own creation, beyond the special-purpose taxes the Local Tax Act provides for.
Short name set inArticle 10-4, paragraph (2)
prefectural non-statutory ordinary taxmachine translation
「道府県法定外普通税」
An ordinary tax (普通税) that a prefecture creates under Article 4, paragraph 3, beyond the ordinary taxes listed in Article 4, paragraph 2.
Short name set inArticle 10-4, paragraph (2)
compulsory liquidation proceduremachine translation
「強制換価手続」
Any procedure that sells a debtor's property by force: delinquent tax collection (滞納処分) and procedures run in the same way, compulsory execution, auction to enforce a security interest, enforcement of an enterprise mortgage (企業担保権) or of an enterprise value charge (企業価値担保権), and bankruptcy.
Short name set inArticle 13-2, paragraph (1), item (i)
enforcement agencymachine translation
「執行機関」
An administrative body or other person carrying out a delinquent tax collection procedure (滞納処分), a court (or, in small-claims enforcement under Article 167-2, paragraph 2 of the Civil Enforcement Act, a court clerk), a court execution officer (執行官) or a bankruptcy trustee (破産管財人).
Defined inArticle 13-3, paragraph (2)