Where a person delinquent in payment is found to fall under any of the following items, and that person is found to have a sincere intention to pay or remit the local government levies relating to that local government, the head of a local government may suspend the realization of property through delinquent tax collection procedures for the local government levies that the person is to pay or remit (excluding those for which the person has received a deferral of collection or a suspension of realization under Article 15-6, paragraph (1) (hereinafter in this Chapter referred to as "suspension of realization upon application")); provided, however, that the period of that suspension must not exceed one year.
when immediate realization of the property is likely to make it difficult for the person to continue the business or maintain the livelihood;
その財産の換価を直ちにすることによりその事業の継続又はその生活の維持を困難にするおそれがあるとき。
when suspending the realization of the property is advantageous, compared with realizing it immediately, for the collection of the local government levies in arrears and of other local government levies that are to become payable or remittable in the near future.
その財産の換価を猶予することが、直ちにその換価をすることに比して、滞納に係る地方団体の徴収金及び最近において納付し、又は納入すべきこととなる他の地方団体の徴収金の徴収上有利であるとき。
The provisions of Article 15, paragraphs (3) through (5) apply mutatis mutandis to suspension of realization under the preceding paragraph (hereinafter in this Chapter referred to as "ex officio suspension of realization"). In this case, the words and phrases set forth in the middle column of the following table in the provisions set forth in the left-hand column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
| Article 15, paragraph (3) | amount | amount (limited to the amount specified by Cabinet Order as the amount whose payment or remittance is difficult) |
| may | is to | |
| Article 15, paragraph (4) | upon application by the person who received the deferral of collection, extend | extend |
| Article 15, paragraph (5) | may | is to |
Read this with the articles around it
local governmentmachine translation
「地方団体」
A prefecture (道府県) or a municipality (市町村).
Defined inArticle 1, paragraph (1), item (i)· applies throughout the law
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
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
suspension of realization upon applicationmachine translation
「申請による換価の猶予」
A suspension of the sale of seized property in delinquency proceedings (換価の猶予) that the head of a local government grants on the delinquent taxpayer's application under Article 15-6, paragraph 1; local government collection money already under it, or under a grace of collection (徴収の猶予), cannot be given the suspension the head may grant without application under Article 15-5.
Short name set inArticle 15-5, paragraph (1)· applies only in this chapter
ex officio suspension of realizationmachine translation
「職権による換価の猶予」
A suspension, for up to one year, of the sale of a delinquent taxpayer's property in a delinquency disposition (滞納処分) that the head of a local government (地方団体の長) grants on its own initiative under Article 15-5, paragraph 1, where the taxpayer is found to intend in good faith to pay and an immediate sale would put the taxpayer's business or livelihood at risk or a suspension would better serve collection.
Short name set inArticle 15-5, paragraph (2)· applies only in this chapter