Article 15-6-2Application Procedures, etc. for Suspension of Realization upon Application
第十五条の六の二（申請による換価の猶予の申請手続等）
A person who intends to apply for suspension of realization upon application must submit to the head of the local government a written application stating the details of the circumstances that would make it difficult to continue the business or maintain the livelihood by paying or remitting in a lump sum the local government levies relating to that suspension of realization upon application, the amount for which payment or remittance is difficult, the period for which the person wishes to receive that suspension of realization upon application, and other matters specified by the Prefectural or Municipal Ordinance of that local government, attaching to it an inventory of property, documents relating to the provision of security, and other documents specified by the Prefectural or Municipal Ordinance of that local government.
申請による換価の猶予の申請をしようとする者は、当該申請による換価の猶予に係る地方団体の徴収金を一時に納付し、又は納入することによりその事業の継続又はその生活の維持が困難となる事情の詳細、納付又は納入が困難である金額、当該申請による換価の猶予を受けようとする期間その他の当該地方団体の条例で定める事項を記載した申請書に、財産目録、担保の提供に関する書類その他の当該地方団体の条例で定める書類を添付し、これを当該地方団体の長に提出しなければならない。
A person who intends to apply for an extension, under Article 15, paragraph (4) as applied mutatis mutandis under paragraph (3) of the preceding Article, of the period of suspension of realization upon application must submit to the head of the local government a written application stating the unavoidable reasons for which the person cannot pay or remit the amount for which suspension of realization upon application was received within the period during which it was received, the period for which the person wishes to receive an extension of the period of suspension of realization upon application, and other matters specified by the Prefectural or Municipal Ordinance of that local government, attaching to it an inventory of property, documents relating to the provision of security, and other documents specified by the Prefectural or Municipal Ordinance of that local government.
前条第三項において準用する第十五条第四項の規定により申請による換価の猶予をした期間の延長を申請しようとする者は、申請による換価の猶予を受けた期間内に当該申請による換価の猶予を受けた金額を納付し、又は納入することができないやむを得ない理由、申請による換価の猶予をした期間の延長を受けようとする期間その他の当該地方団体の条例で定める事項を記載した申請書に、財産目録、担保の提供に関する書類その他の当該地方団体の条例で定める書類を添付し、これを当該地方団体の長に提出しなければならない。
The provisions of Article 15-2, paragraphs (5) through (9) and Article 15-2-2 apply mutatis mutandis to suspension of realization upon application. 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, paragraphs (5) and (6) | paragraphs (1) through (3) | Article 15-6-2, paragraph (1) or (2) |
| Article 15-2, paragraph (9) | paragraphs (1) through (3) | Article 15-6-2, paragraph (1) or (2) |
| paragraph (1), (2) or (4) of the preceding Article | Article 15-6, paragraph (1), or paragraph (4) of the preceding Article as applied mutatis mutandis under Article 15-6, paragraph (3) | |
| Article 15-2, paragraph (9), item (i) | Article 15-3, paragraph (1), item (i) | Article 15-3, paragraph (1), item (i) as applied mutatis mutandis under Article 15-6-3, paragraph (2) |
| Article 15-2, paragraph (9), item (ii) | under the following paragraph | asked by a tax collection official in the manner provided by the provisions of Article 141 of the National Tax Collection Act |
| inspection under that paragraph | inspection by a tax collection official conducted in the manner provided by the provisions of that Article | |
| a demand for presentation or submission of an object under that paragraph | a demand by a tax collection official, made in the manner provided by the provisions of that Article, for presentation or submission of an object | |
| including, where an electronic or magnetic record has been created or kept in place of creating or keeping them, that electronic or magnetic record; the same applies in that paragraph | include | |
| Article 15-2-2, paragraph (2) | paragraphs (1) through (3) of the preceding Article | Article 15-6-2, paragraph (1) or (2) |
第十五条の二第五項から第九項まで及び第十五条の二の二の規定は、申請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。
| 第十五条の二第五項及び第六項 | 第一項から第三項まで | 第十五条の六の二第一項又は第二項 |
| 第十五条の二第九項 | 第一項から第三項まで | 第十五条の六の二第一項又は第二項 |
| 前条第一項、第二項又は第四項 | 第十五条の六第一項又は同条第三項において準用する前条第四項 | |
| 第十五条の二第九項第一号 | 第十五条の三第一項第一号 | 第十五条の六の三第二項において準用する第十五条の三第一項第一号 |
| 第十五条の二第九項第二号 | 次項の規定による | 国税徴収法第百四十一条の規定の例により行う徴税吏員の |
| 同項の規定による検査 | 同条の規定の例により行う徴税吏員の検査 | |
| 又は同項の規定による | 又は同条の規定の例により行う徴税吏員の | |
| 含む。同項において同じ | 含む | |
| 第十五条の二の二第二項 | 前条第一項から第三項まで | 第十五条の六の二第一項又は第二項 |
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
tax collection officialmachine translation
「徴税吏員」
A prefectural governor (道府県知事) or a prefectural employee the governor has delegated, or a mayor of a municipality (市町村長) or a municipal employee the mayor has delegated.
Defined inArticle 1, paragraph (1), item (iii)· 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
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
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.