Article 14-16Collection of Local Tax When Property Encumbered with a Security Right Is Transferred
第十四条の十六（担保権付財産が譲渡された場合の地方税の徴収）
If a taxpayer or special collection agent has no other sufficient property to be applied to local government levies and has transferred property on which it created a pledge or mortgage registered after the statutory payment due date, etc. of the local government levies, then only where it is found that the levies would still fall short even if a delinquent tax collection procedure were carried out against the property of the taxpayer or special collection agent, those local government levies may be collected from the pledgee or mortgagee, out of the amount that the pledgee or mortgagee is to receive by distribution in respect of the claim secured by that pledge or mortgage in a compulsory liquidation procedure on the property relating to the transfer.
The amount that may be collected under the preceding paragraph may not exceed the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i).
The amount that the claim prescribed in the preceding paragraph is to receive by distribution from the proceeds of realization of the property relating to the transfer referred to in that paragraph;
The amount that the claim referred to in the preceding paragraph would receive by distribution if the property referred to in the preceding item were deemed to be property of the taxpayer or special collection agent and a request for share distribution had been made for the local government levies referred to in that paragraph on the proceeds of realization of that property.
The head of a local government may, in order to collect local government levies under paragraph (1), enforce the pledge or mortgage by subrogation to the pledgee or mortgagee referred to in that paragraph.
When the head of a local government intends to collect local government levies under paragraph (1), the head must notify the pledgee or mortgagee to that effect.
If a compulsory liquidation procedure has been carried out on the property relating to the transfer referred to in paragraph (1), the head of a local government may make a request for share distribution to the enforcement agency for the portion of local government levies equal to the amount that may be collected under that paragraph.
Read this with the articles around it
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
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
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)
registration
登記
Entry in a public register kept by a registry office (登記所) — a Legal Affairs Bureau or one of its branch offices — so that the matter is made public (Real Property Registration Act, Articles 1 and 6, paragraph (1)). Rights in land and buildings, such as ownership, a superficies (地上権), a statutory lien (先取特権), a mortgage and a right of lease (賃借権), can be registered under that Act (Article 3), and matters the Commercial Code, the Companies Act and other Acts require to be registered are registered under the Commercial Registration Act (Article 1). Registration also lets a right be asserted against third parties: acquiring, losing or changing a right in rem (物権) in land or a building, such as ownership, cannot be asserted against third parties until it is registered (Civil Code, Article 177), and a matter the Companies Act requires to be registered cannot be asserted against a third party who does not know of it until it has been registered, nor, even after that, against one who had a justifiable reason for not knowing of the registration (Companies Act, Article 908, paragraph (1)).
Written by AI using Real Property Registration Act, Arts. 1, 3, 6, Commercial Registration Act, Art. 1, Civil Code, Art. 177 and Companies Act, Art. 908 as a reference.