When granting a deferral of collection, an ex officio suspension of realization or a suspension of realization upon application, the head of a local government must take security equivalent to the amount subject to the deferral or suspension, consisting of any of the following; provided, however, that this does not apply in cases specified by the Prefectural or Municipal Ordinance of that local government as cases where, in view of the amount, period and other circumstances of the deferral or suspension, it is unnecessary to take security.
地方団体の長は、徴収の猶予、職権による換価の猶予又は申請による換価の猶予をする場合には、その猶予に係る金額に相当する担保で次に掲げるものを徴さなければならない。ただし、その猶予に係る金額、期間その他の事情を勘案して担保を徴する必要がない場合として当該地方団体の条例で定める場合は、この限りでない。
national government bonds and local government bonds;
国債及び地方債
corporate bonds that the head of a local government finds reliable (including debentures issued by a juridical person established by a special Act) and other securities;
地方団体の長が確実と認める社債（特別の法律により設立された法人が発行する債券を含む。）その他の有価証券
buildings, standing trees, vessels, aircraft, motor vehicles and construction machinery that are covered by insurance;
保険に付した建物、立木、船舶、航空機、自動車及び建設機械
railway foundations, factory foundations, mining foundations, tramway foundations, canal foundations, fishery foundations, port transport business foundations, road transport business foundations and tourist facility foundations;
鉄道財団、工場財団、鉱業財団、軌道財団、運河財団、漁業財団、港湾運送事業財団、道路交通事業財団及び観光施設財団
a guarantee by a guarantor whom the head of a local government finds reliable.
地方団体の長が確実と認める保証人の保証
When taking security under the preceding paragraph, if there is property seized in respect of the local government levies subject to the deferral or suspension, the amount of the security is limited to the amount obtained by deducting the value of that property from the amount subject to the deferral or suspension.
When the head of a local government has taken security under paragraph (1), if the head finds that payment or remittance of the amount subject to the deferral or suspension can no longer be secured owing to a decrease in the value of the property provided as security or in the resources of the guarantor or for any other reason, or if the head has released a seizure under Article 15-2-3, paragraph (2), Article 15-5-3, paragraph (1) or Article 15-6-3, paragraph (1), the head may request the taxpayer or special collection agent to provide additional security, change guarantors or take other action necessary to ensure the security.
地方団体の長は、第一項の規定により担保を徴した場合において、担保財産の価額若しくは保証人の資力の減少その他の理由により猶予に係る金額の納付若しくは納入を担保することができないと認めるとき、又は第十五条の二の三第二項、第十五条の五の三第一項若しくは第十五条の六の三第一項の規定により差押えを解除したときは、納税者又は特別徴収義務者に対し、増担保の提供、保証人の変更その他担保を確保するため必要な行為を求めることができる。
Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the provision of security are specified by Cabinet Order.
前三項に定めるもののほか、担保の提供について必要な事項は、政令で定める。
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
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
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
motor vehiclemachine translation
「自動車」
A motor vehicle as defined in Article 2, paragraph 2 of the Road Transport Vehicle Act that is an ordinary motor vehicle (普通自動車), or a small motor vehicle (小型自動車) with three or more wheels, as Article 3 of that Act classes them.
Defined inArticle 145, paragraph (1)
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)
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.