Article 728Delinquent Tax Collection Procedures for Water Utilization and Land Benefit Tax, etc.
第七百二十八条（水利地益税等に係る滞納処分）
When a person delinquent in payment of water utilization and land benefit tax, etc. falls under any one of the following items, a tax collection official of the local government must seize the property of the person delinquent in payment with respect to the local government levies relating to that water utilization and land benefit tax, etc.:
when the person delinquent in payment has received a demand and has not paid in full, by the day on which 10 days have elapsed from the day on which the demand letter was issued, the local government levies relating to water utilization and land benefit tax, etc. that are the subject of the demand;
when the person delinquent in payment has not paid in full the local government levies relating to water utilization and land benefit tax, etc. by the due date for payment designated by the notice of 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, after the due date for payment of local government levies relating to water utilization and land benefit tax, etc., and by the day on which the 10 days prescribed in paragraph (1), item (i) have elapsed, 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, a tax collection official of the local government may immediately seize the property.
Where compulsory liquidation procedures have been carried out with respect to the property of a person delinquent in payment, a tax collection official of the local government must make a request for share distribution, with respect to the local government levies relating to the delinquent water utilization and land benefit tax, etc., to the enforcement agency (in the case of making a request for share distribution of local government levies relating to water utilization and land benefit tax, etc. arising from a claim listed in Article 114, item (i) of the Bankruptcy Act, the court handling the bankruptcy case relating to that request for share distribution).
Where a tax collection official of a local government is able to carry out seizure under the provisions of paragraphs (1) to (3), if 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 of such delinquent tax collection procedures, the request for share distribution for that property may be made by participatory seizure.
地方団体の徴税吏員は、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。
Where delinquent tax collection procedures are carried out for national health insurance tax collected under the provisions of Article 706-2, property may not be realized until the day on which the amount of national health insurance tax for the fiscal year concerned is finalized.
第七百六条の二の規定によつて徴収する国民健康保険税について滞納処分を行う場合においては、当該年度分の国民健康保険税額が確定する日までの間は、財産の換価は、することができない。
In addition to what is provided for in the preceding paragraphs, delinquent tax collection procedures for local government levies relating to water utilization and land benefit tax, etc. are carried out in accordance with the rules for the delinquent tax collection procedure under the National Tax Collection Act.
The dispositions under the provisions of paragraphs (1) to (5) and the preceding paragraph may also be carried out outside the area of the local government concerned.
第一項から第五項まで及び前項の規定による処分は、当該地方団体の区域外においても行うことができる。
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
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
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)
water utilization and land benefit tax, etc.machine translation
「水利地益税等」
The water and land benefit tax (水利地益税), the common facilities tax (共同施設税), the residential land development tax (宅地開発税) and the national health insurance tax (国民健康保険税), which a local government collects by ordinary collection (普通徴収) or special collection (特別徴収), as its ordinance (条例) provides.
Short name set inArticle 706, paragraph (1)