①Where a person found to be obligated to pay or remit local government levies has, on suspicion of having wrongfully evaded local government levies or having received a refund of local government levies, been subjected to a seizure under the provisions of Section 16, Subsection 1, a seizure with a recording order or retention prescribed in Article 22-4, paragraph (1), or a seizure under the provisions of the Code of Criminal Procedure (Act No. 131 of 1948) (including an order to provide electronic or magnetic records under the provisions of that Act (limited to one that orders provision by the method listed in Article 102-2, paragraph (1), item (i), (a) of that Act)), an order to provide electronic or magnetic records (limited to one that orders provision by the method listed in Article 102-2, paragraph (1), item (i), (b) of that Act), or arrest, and it is found that, after the finalization of the amount of the local government levies to be paid or remitted relating to that disposition (meaning finalization by notice of payment or remittance, return, reassessment or determination; the same applies hereinafter in this Article), the collection of those local government levies cannot be secured, the head of a local government may, before the finalization of the amount of those local government levies to be paid or remitted, determine, out of the amount of local government levies expected to be finalized, the amount for which the head finds it necessary to carry out a delinquent tax collection procedure in advance in order to secure their collection (hereinafter in this Article referred to as the "amount for preservative seizure"). In this case, a tax collection official may immediately seize the person's property up to that amount.

②When the head of a local government determines an amount for preservative seizure under the preceding paragraph, the head must notify in writing the person found to be obligated to pay or remit as prescribed in that paragraph of that amount for preservative seizure.

③Where notice under the preceding paragraph has been given, if the person found to be obligated to pay or remit provides, as security equivalent to the amount for preservative seizure relating to that notice, any of the things listed in the items of Article 16, paragraph (1) or money, and requests that the seizure not be made, a tax collection official may not make the seizure.

④A tax collection official must release the seizure under paragraph (1) when item (i) or (ii) applies, and the security prescribed in item (iii) when that item applies, respectively.

⑤A tax collection official may release the seizure or the security where, with regard to a person whose property has been seized under paragraph (1) or a person who has provided the security referred to in paragraph (3) or item (i) of the preceding paragraph, it is found that, due to a change in that person's financial resources or other circumstances, the seizure or the taking of security has become unnecessary.

⑥Where a seizure under paragraph (1) has been made or security has been provided under paragraph (3) or paragraph (4), item (i), if the amount of local government levies relating to that seizure or provision of security that is to be paid or remitted has been fixed, that seizure or provision of security is deemed to have been made for the purpose of collecting those local government levies.

⑦The provisions of Article 16, paragraphs (2) through (4) apply mutatis mutandis to security provided under paragraph (3) or paragraph (4), item (i).

⑧Property seized under paragraph (1) may not be realized until after the amount of local government levies relating to the seizure that is to be paid or remitted has been fixed.

⑨In the case referred to in paragraph (1), if it is found that the property to be seized is insufficient, the head of a local government may make a request for share distribution in lieu of seizure. In this case, it must be made clear that it is a request for share distribution.

⑩Where there is money seized under paragraph (1) (including money received from a third-party debtor, etc. through the seizure of securities, claims or intangible property rights, etc.), if the amount of local government levies relating to that seizure that is to be paid or remitted has not been fixed, the head of a local government must deposit it.

⑪Where the amount fixed as the amount of local government levies prescribed in paragraph (1) that is to be paid or remitted is less than the amount for preservative seizure, if the person whose property was seized has suffered damage from the seizure, the local government is liable to compensate for that damage. In this case, the amount is to be the amount of loss that would ordinarily arise from the seizure.

⑫The preceding paragraphs apply mutatis mutandis where a seizure under Article 38, paragraph (3) of the Act on General Rules for National Taxes (Act No. 66 of 1962) has been made with regard to income tax, corporation tax or consumption tax and, with regard to the income levy of individual prefectural inhabitant tax or municipal inhabitant tax imposed on the basis of the tax base of that income tax (including the per capita levy imposed together with them), the corporation tax levy of corporate prefectural inhabitant tax or municipal inhabitant tax imposed based on the taxation of that corporation tax (including the per capita levy imposed together with them), the enterprise tax on business conducted by an individual imposed on the basis of the tax base of that income tax, the income levy of the enterprise tax on business conducted by a corporation imposed on the basis of the tax base of that corporation tax (including the value-added levy and capital levy or revenue levy imposed together with it), or the local consumption tax imposed based on the taxation of that consumption tax, it is found that the collection of them cannot be secured after the obligation to pay them has been fixed. In this case, in paragraph (4), items (ii) and (iii), the term "one year" is deemed to be replaced with "six months."

①Where a person who has received a deferral of collection, ex officio suspension of realization or suspension of realization upon application does not pay or remit the local government levies subject to that deferral or suspension by the time limit of that deferral or suspension, or the head of a local government has revoked that deferral or suspension under Article 15-3, paragraph (1) (including as applied mutatis mutandis with replacement of terms under Article 15-5-3, paragraph (2) and Article 15-6-3, paragraph (2)), and the local government levies subject to that deferral or suspension are accordingly to be collected, if there is security taken in respect of those local government levies, the head of a local government is to dispose of the property provided as security in accordance with delinquent tax collection procedures and apply the proceeds to the local government levies to be collected and the expenses of disposing of the property provided as security, or have the guarantor pay or remit those local government levies.

②In the case referred to in the preceding paragraph, if the head of a local government finds that the proceeds of the disposition of the property provided as security, applied to the local government levies referred to in that paragraph and the expenses of disposing of the property provided as security, are still insufficient, the head is to carry out delinquent tax collection procedures against other property of the person delinquent in payment; and where the guarantor does not pay in full the amount to be paid or remitted, the head is to carry out delinquent tax collection procedures first against the person delinquent in payment, and, if there is still a shortfall or it is found that there will be a shortfall, against the guarantor.

③The preceding two paragraphs apply mutatis mutandis where, security having been provided under Article 16-3 or paragraph (3) or paragraph (4), item (i) of the preceding Article (including as applied mutatis mutandis pursuant to paragraph (12) of that Article), the local government levies relating to that security are to be collected. In this case, where the security is money, it is to be applied immediately to those local government levies.

④The provisions of Article 11 apply mutatis mutandis where local government levies are collected from a guarantor under paragraph (1) or (2) (including as applied mutatis mutandis in the preceding paragraph).