①When a person delinquent in payment of municipal inhabitant tax falls under any one of the following items, a municipal tax collection official must seize the property of the person delinquent in payment with respect to the local government levies relating to that municipal inhabitant tax.

②Where 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."

③If, by the day on which the 10 days prescribed in paragraph (1), item (i) have elapsed after the due date for payment of local government levies pertaining to municipal inhabitant tax, a fact falling under any one of the items of Article 13-2, paragraph (1) arises with respect to a person delinquent in payment who has been served a demand, the municipal tax collection official may immediately seize that person's property.

④If compulsory liquidation procedures have been carried out with respect to the property of a person delinquent in payment, the municipal tax collection official must make a request for share distribution, with respect to the local government levies pertaining to municipal inhabitant tax that are in arrears, to the enforcement agency (the court handling the bankruptcy case pertaining to the request for share distribution, where the request is made for local government levies pertaining to municipal inhabitant tax that relate to a claim listed in Article 114, item (i) of the Bankruptcy Act).

⑤In a case where the municipal tax collection official may effect seizure under paragraphs (1) through (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 in a delinquent tax collection procedure for local government levies of another local government or for national taxes, or in a disposition following the example of such a delinquent tax collection procedure, a request for share distribution with respect to that property may be made by participatory seizure.

⑥The delinquent tax collection procedure for local government levies pertaining to municipal inhabitant tax, with respect to what is provided for in the preceding paragraphs and other matters, is to follow the example of the delinquent tax collection procedure prescribed in the National Tax Collection Act.

⑦A disposition under the preceding paragraphs may also be carried out outside the area of the municipality concerned.

①If a taxpayer of municipal inhabitant tax or a special collection agent, for the purpose of evading the execution of a delinquent tax collection procedure, conceals or damages that property or disposes of it to the detriment of the municipality, falsely increases the encumbrances on that property, or alters its current state so as to reduce the value of the property or increase the expenses for the delinquent tax collection procedure relating to that delinquent tax collection procedure, that person is punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

②The same applies as under the preceding paragraph where a third party in possession of the property of a taxpayer or special collection agent commits the act set forth in the preceding paragraph for the purpose of enabling the taxpayer or special collection agent to evade the execution of the delinquent tax collection procedure.

③A person who, knowing the circumstances, becomes the counterparty to an act under the preceding two paragraphs by a taxpayer or special collection agent or by a third party in possession of the property, and thereby commits the violation as the counterparty, is to be punished by imprisonment for not more than two years or a fine of not more than 1,500,000 yen, or both.

④If a representative of a corporation, or an agent, employee or other worker of a corporation or a person, commits a violation prescribed in the preceding three paragraphs in connection with the business or property of that corporation or person, then in addition to punishing the offender, the fine prescribed in the relevant paragraphs is imposed on that corporation or person.

⑤When the preceding paragraph applies to an association or foundation that is not a corporation and has a designated representative or administrator, that representative or administrator represents that association or foundation that is not a corporation and has a designated representative or administrator in its procedural acts, and in addition, the provisions of laws and regulations on criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.

①In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:

②Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.

③When the preceding paragraph applies to an association or foundation that is not a corporation and has a designated representative or administrator, that representative or administrator represents that association or foundation that is not a corporation and has a designated representative or administrator in its procedural acts, and in addition, the provisions of laws and regulations on criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.

In the case of Article 331, paragraph (6), a person who makes a false statement on a matter to be stated to the mayor of the municipality by following the example of the provisions of Article 99-2 of the National Tax Collection Act (including as applied mutatis mutandis in Article 109, paragraph (4) of that Act) is punished by imprisonment for not more than six months or a fine of not more than 500,000 yen.

When a municipality issues a demand letter, carries out a delinquent tax collection procedure and makes a request for share distribution with respect to local government levies pertaining to individual municipal inhabitant tax, it is to issue a demand letter, carry out a delinquent tax collection procedure and make a request for share distribution together with respect to the local government levies pertaining to the individual prefectural inhabitant tax of that individual and the levies pertaining to the forest environment tax prescribed in Article 2, item (v) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax, except where otherwise specially provided for in this Act or that Act.