Article 14-19Special Provisions on the Realization of Property Transferred as Security, etc.
第十四条の十九（譲渡担保財産の換価の特例等）
Where the holder of the right relating to a registration of sale with a special agreement of repurchase, a provisional registration (including a provisional entry) for the preservation of the claim under a reservation for resale, or any other similar registration (hereinafter in this Article referred to as "registration, etc. of the right of repurchase") that has been made with regard to property transferred as security is a person delinquent in payment, the seized right relating to the registration, etc. of the right of repurchase and the property transferred as security bearing that registration, etc. of the right of repurchase that has been seized under paragraph (3) of the preceding Article may be realized together.
In addition to what is provided for in the preceding Article and the preceding paragraph, matters necessary for the collection of the local government levies of a taxpayer or special collection agent from property transferred as security are specified by Cabinet Order.
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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
property transferred as securitymachine translation
「譲渡担保財産」
Property that has been transferred so that it serves as security for a debt.
Short name set inArticle 14-18, paragraph (1)· applies only in this chapter
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.