When the head of a local government has granted a deferral of collection, the head may not, during the period of that deferral of collection, newly make a demand for payment or carry out a delinquent tax collection procedure (excluding a request for share distribution) in respect of the local government levies subject to that deferral of collection.
When the head of a local government has granted a deferral of collection and there is property seized in respect of the local government levies subject to that deferral of collection, the head may release the seizure upon application by the person who received that deferral of collection.
When the head of a local government has granted a deferral of collection and the property seized in respect of the local government levies subject to that deferral of collection includes property that produces fruits, or securities, claims or intangible property rights, etc. (meaning intangible property rights, etc. prescribed in Article 72, paragraph (1) of the National Tax Collection Act; the same applies in Article 16-4, paragraph (10)), the head may, notwithstanding paragraph (1), carry out a delinquent tax collection procedure on the fruits acquired or on property other than money received in performance from a third-party debtor, etc., and apply the proceeds of realization, etc. relating to that property (meaning proceeds of realization, etc. prescribed in Article 129, paragraph (1) of that Act; the same applies in Article 19-4, item (iv)) to the local government levies subject to that deferral of collection.
In the case referred to in the preceding paragraph, if the property received in performance from the third-party debtor, etc. referred to in that paragraph includes money, the head of a local government may, notwithstanding paragraph (1), apply that money to the local government levies subject to that deferral of collection.
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
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
third-party debtor, etc.machine translation
「第三債務者等」
For property to which Article 62 or 73 of the National Tax Collection Act applies (other than property whose transfer of rights needs registration), the third-party debtor (第三債務者) or a person in a like position; where delinquency proceedings continue against such property held as security by transfer (譲渡担保財産), the head of the local government must notify that person.
Short name set inArticle 14-18, paragraph (6), item (ii)· applies only in this provision and in Article 15-2-3, paragraph (3); and Article 16-4, paragraph (10)
deferral of collectionmachine translation
「徴収の猶予」
In Chapter 1, a deferral of collection that the head of a local government (地方団体の長) grants, on application, under Article 15, paragraph 1 or 2: for up to one year, where a disaster or theft, an illness or injury, the closure or suspension of a business, a serious loss in it, or a similar fact leaves the taxpayer or special collection agent (特別徴収義務者) unable to pay at once, or where the amount due was fixed a year or more after the statutory due date and cannot be paid at once.
Short name set inArticle 15, paragraph (3)· applies only in this chapter
proceeds of realization, etc.machine translation
「換価代金等」
In Article 15-2-3, paragraph 3 and Article 19-4, item 4, the proceeds of realization, etc. (換価代金等) as defined in Article 129, paragraph 1 of the National Tax Collection Act.
Defined inArticle 15-2-3, paragraph (3)· applies only in this provision and in Article 19-4, paragraph (1), item (iv)
intangible property rights, etc.machine translation
「無体財産権等」
As defined in Article 72, paragraph 1 of the National Tax Collection Act, property to which the three preceding subsections (款) of that Act on seizure do not apply, such as patent rights and copyrights.
Defined inArticle 15-2-3, paragraph (3)· applies only in this provision and in Article 16-4, paragraph (10)