When implementing ex officio suspension of realization, if the head of a local government finds it necessary, the head may suspend or release the seizure of property for which seizure is likely to make it difficult for the person delinquent in payment to continue the business or maintain the livelihood.
地方団体の長は、職権による換価の猶予をする場合において、必要があると認めるときは、差押えにより滞納者の事業の継続又は生活の維持を困難にするおそれがある財産の差押えを猶予し、又は解除することができる。
The provisions of Article 15-2-3, paragraphs (3) and (4) and Article 15-3, paragraph (1) (excluding item (v)) and paragraph (3) apply mutatis mutandis to 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 15-2-3, paragraph (3) | notwithstanding paragraph (1), carry | carry |
| Article 15-2-3, paragraph (4) | notwithstanding paragraph (1), apply | apply |
| Article 15-3, paragraph (1) | the following | no longer falls under the provisions of Article 15-5, paragraph (1), or falls under any of the following |
| Article 15-3, paragraph (1), item (ii) | Article 15, paragraph (3) | Article 15, paragraph (3) as applied mutatis mutandis with the replacement of terms under Article 15-5, paragraph (2) |
第十五条の二の三第三項及び第四項並びに第十五条の三第一項（第五号を除く。）及び第三項の規定は、職権による換価の猶予について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
| 第十五条の二の三第三項 | 第一項の規定にかかわらず、その | その |
| 第十五条の二の三第四項 | 第一項の規定にかかわらず、当該 | 当該 |
| 第十五条の三第一項 | 次の | 第十五条の五第一項の規定に該当しないこととなつた場合又は次の |
| 第十五条の三第一項第二号 | 第十五条第三項 | 第十五条の五第二項において読み替えて準用する第十五条第三項 |
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
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