Where a compulsory liquidation procedure (excluding bankruptcy proceedings) has been carried out on the property of a taxpayer, if requests for share distribution of national tax and local tax are made, then from the proceeds of realization, the national tax pertaining to the earlier request for share distribution is collected in priority to the national tax or local tax pertaining to the later request for share distribution, and the national tax pertaining to the later request for share distribution is collected next after the national tax or local tax pertaining to the earlier request for share distribution.
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national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
local taxmachine translation
「地方税」
Local government collections (地方団体の徴収金) as defined in Article 1, paragraph 1, item 14 of the Local Tax Act, including the like collections of the Tokyo Metropolis (都) and its special wards (特別区), money collected for the forest environment tax under the Act on the Forest Environment Tax and the Forest Environment Transfer Tax, and money collected for the special corporate business tax under the Act on the Special Corporate Business Tax and the Special Corporate Business Transfer Tax.
Defined inArticle 2, paragraph (1), item (ii)· applies throughout the law
taxpayermachine translation
「納税者」
A person liable under the national tax laws to pay a national tax other than tax collected by withholding (源泉徴収等による国税), and a person who must collect such withheld tax and pay it to the State.
Defined inArticle 2, paragraph (1), item (vi)· applies throughout the law
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.
Defined inArticle 2, paragraph (1), item (xii)· applies throughout the law
proceeds of realizationmachine translation
「換価代金」
In Chapter II, the money to be distributed in a compulsory liquidation procedure (強制換価手続) carried out on a taxpayer's property.
Short name set inArticle 9, paragraph (1)· applies only in this chapter