Article 285Delinquent Tax Collection Procedures on Prefectural Non-Statutory Ordinary Taxes
第二百八十五条（道府県法定外普通税に係る滞納処分）
If a person delinquent in payment of a prefectural non-statutory ordinary tax falls under any one of the following items, the prefectural tax collection official must seize the property of the person delinquent in payment with respect to the local government levies on that prefectural non-statutory ordinary tax.
When a person delinquent in payment has received a demand and has not paid in full the local government levies on the prefectural non-statutory ordinary tax pertaining to the demand by the day on which 10 days have elapsed from the day on which the demand letter was issued.
When a person delinquent in payment has not paid in full the local government levies on the prefectural non-statutory ordinary tax by the due date for payment designated in the notice concerning advance collection.
Where the preceding paragraph is applied to a secondary taxpayer or guarantor, the term "demand letter" in item (i) of that paragraph is deemed to be replaced with "written reminder for payment or remittance."
Where, by the day on which the 10 days prescribed in paragraph (1), item (i) have elapsed after the due date for payment of the local government levies on a prefectural non-statutory ordinary tax, a fact falling under any one of the items of Article 13-2, paragraph (1) has arisen with respect to a person delinquent in payment who has received a demand, the prefectural tax collection official may seize the property immediately.
Where compulsory liquidation procedures have been carried out on the property of a person delinquent in payment, the prefectural tax collection official must make a request for share distribution to the enforcement agency (in the case of making a request for share distribution of local government levies on a prefectural non-statutory ordinary tax pertaining to a claim listed in Article 114, item (i) of the Bankruptcy Act, the court handling the bankruptcy case pertaining to that request for share distribution) with respect to the local government levies on the prefectural non-statutory ordinary tax that are in arrears.
If, in a case where a prefectural tax collection official is able to make a seizure under paragraphs (1) through (3), property of the person delinquent in payment that is listed in the items of Article 86, paragraph (1) of the National Tax Collection Act has already been seized by the delinquent tax collection procedure for other local government levies or national taxes, or by a disposition carried out in accordance with the rules for those delinquent tax collection procedures, the request for share distribution for that property may be made by participatory seizure.
道府県の徴税吏員は、第一項から第三項までの規定により差押をすることができる場合において、滞納者の財産で国税徴収法第八十六条第一項各号に掲げるものにつき、すでに他の地方団体の徴収金若しくは国税の滞納処分又はこれらの滞納処分の例による処分による差押がされているときは、当該財産についての交付要求は、参加差押によりすることができる。
As for what is provided for in the preceding paragraphs and any other delinquent tax collection procedure concerning local government levies on prefectural non-statutory ordinary taxes, it is carried out in accordance with the rules for the delinquent tax collection procedure under the National Tax Collection Act.
Dispositions under the preceding paragraphs may also be carried out outside the area of the prefecture concerned.
前各項の規定による処分は、当該道府県の区域外においても行うことができる。
Read this with the articles around it
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
prefectural non-statutory ordinary taxmachine translation
「道府県法定外普通税」
An ordinary tax (普通税) that a prefecture creates under Article 4, paragraph 3, beyond the ordinary taxes listed in Article 4, paragraph 2.
Short name set inArticle 10-4, paragraph (2)
secondary taxpayermachine translation
「第二次納税義務者」
A person who has a secondary tax liability (第二次納税義務) under Articles 11-2 to 11-10 or Article 12-2, paragraph 2 or 3 for local tax collection money (地方団体の徴収金) owed by a taxpayer or special collector (特別徴収義務者), from whom the head of the local government collects it by a written notice stating the amount, the deadline and the place of payment.
Short name set inArticle 11, paragraph (1)
compulsory liquidation proceduremachine translation
「強制換価手続」
Any procedure that sells a debtor's property by force: delinquent tax collection (滞納処分) and procedures run in the same way, compulsory execution, auction to enforce a security interest, enforcement of an enterprise mortgage (企業担保権) or of an enterprise value charge (企業価値担保権), and bankruptcy.
Short name set inArticle 13-2, paragraph (1), item (i)
enforcement agencymachine translation
「執行機関」
An administrative body or other person carrying out a delinquent tax collection procedure (滞納処分), a court (or, in small-claims enforcement under Article 167-2, paragraph 2 of the Civil Enforcement Act, a court clerk), a court execution officer (執行官) or a bankruptcy trustee (破産管財人).
Defined inArticle 13-3, paragraph (2)