Supplementary Provisions, Article 8Special Provisions on Deferral of Public Sale, etc. and Exemption from Amount of Delinquency Charge, etc. before the Enforcement Date
第八条（施行日前の公売等の猶予及び延滞金額等の免除の特例等）
During the period from the date of promulgation of this Act to the day before the date of enforcement of this Act, where a person delinquent in payment who falls under any one of the following items (excluding a person subject to Article 12-2 of the National Tax Collection Act whose rules are followed under the Former Act (hereinafter referred to as the "Former National Tax Collection Act")) is found to have a sincere intention regarding the payment or remittance of local government levies, the head of the local government may defer the public sale or sale, through delinquent tax collection procedure, of property for the local government levies that person is to pay or remit, and, where there are grounds prescribed in the latter part of Article 8 of the Former National Tax Collection Act concerning that person, may exempt the amount of delinquency charge and the amount of delinquency additional charge relating to the local tax for which the deferral was granted.
when immediate realization of the property is likely to make it difficult for the person to continue the business or maintain the livelihood;
その財産の換価を直ちにすることによりその事業の継続又はその生活の維持を困難にするおそれがあるとき。
when deferring the realization of the property is more advantageous than immediate realization of it for the collection of the local government levies in arrears and the local government levies that have recently become payable or remittable.
その財産の換価を猶予することが、直ちにその換価をすることに比して、滞納に係る地方団体の徴収金及び最近において納付し、又は納入すべきこととなる地方団体の徴収金の徴収上有利であるとき。
The deferral under the preceding paragraph is deemed to be a deferral of execution of delinquent tax collection procedure under Article 12-2 of the Former National Tax Collection Act.
前項の規定による猶予は、旧国税徴収法第十二条ノ二の規定による滞納処分の執行の猶予とみなす。
A deferral of execution of delinquent tax collection procedure made under Article 12-2 of the Former National Tax Collection Act before the enforcement of this Act is deemed to be a deferral of realization of seized property under Article 15-5 of the New Act.
この法律の施行前に旧国税徴収法第十二条ノ二の規定によつてした滞納処分の執行の猶予は、新法第十五条の五の規定による差押財産の換価の猶予とみなす。
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
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· 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
the New Actmachine translation
「新法」
This Act as amended by Act No. 149 of 1959.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 149 of 1959 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former National Tax Collection Actmachine translation
「旧国税徴収法」
In the supplementary provisions (附則) of Act No. 149 of 1959, the National Tax Collection Act whose rules the Local Tax Act, as it stood before that Act amended it, applied to local taxes.
Short name set inSupplementary Provisions, Article 8, paragraph (1)