A person who collects the national tax, local tax or public charge set out in paragraph (1), item (ii) of the preceding Article and a person who holds a claim set out in item (iii) or (iv) of that paragraph must submit a written statement of the current amount of claims to the district director by the day before the day of the decision to sell.
The district director is to investigate the written statement of the current amount of claims under the preceding paragraph and confirm the national taxes and other claims set out in the items of paragraph (1) of the preceding Article. In this case, if a person who holds a claim set out in the following items does not submit a written statement of the current amount of claims, the district director is to confirm the amount through the district director's own investigation.
a claim secured by a registered pledge, mortgage or statutory lien, or a claim secured by a provisional registration for security;
登記がされた質権、抵当権若しくは先取特権により担保される債権又は担保のための仮登記により担保される債権
a known claim secured by a pledge or statutory lien that cannot be registered, or by a right of retention; or
登記することができない質権若しくは先取特権又は留置権により担保される債権で知れているもの
a known claim set out in paragraph (1), item (iv) of the preceding Article.
前条第一項第四号に掲げる債権で知れているもの
If a person who holds a claim set out in paragraph (1), item (iii) of the preceding Article, other than the claims set out in items (i) and (ii) of the preceding paragraph, does not submit a written statement of the current amount of claims by the time of the decision to sell, that person cannot receive distribution.
Read this with the articles around it
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
public chargemachine translation
「公課」
A claim, other than a national tax (with its expenses for the delinquent tax collection procedure) or a local tax (地方税), that may be collected in the same way as a delinquent tax, by the delinquent tax collection procedure (滞納処分).
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law
provisional registration for securitymachine translation
「担保のための仮登記」
A provisional registration (仮登記) or provisional recording (仮登録) based on a provisional registration security contract (仮登記担保契約) as Article 1 of the Act on Contract for Establishment of Security Interests by Use of Provisional Registration defines it.
Short name set inArticle 23, paragraph (1)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.
registration
登記
Entry in a public register kept by a registry office (登記所) — a Legal Affairs Bureau or one of its branch offices — so that the matter is made public (Real Property Registration Act, Articles 1 and 6, paragraph (1)). Rights in land and buildings, such as ownership, a superficies (地上権), a statutory lien (先取特権), a mortgage and a right of lease (賃借権), can be registered under that Act (Article 3), and matters the Commercial Code, the Companies Act and other Acts require to be registered are registered under the Commercial Registration Act (Article 1). Registration also lets a right be asserted against third parties: acquiring, losing or changing a right in rem (物権) in land or a building, such as ownership, cannot be asserted against third parties until it is registered (Civil Code, Article 177), and a matter the Companies Act requires to be registered cannot be asserted against a third party who does not know of it until it has been registered, nor, even after that, against one who had a justifiable reason for not knowing of the registration (Companies Act, Article 908, paragraph (1)).
Written by AI using Real Property Registration Act, Arts. 1, 3, 6, Commercial Registration Act, Art. 1, Civil Code, Art. 177 and Companies Act, Art. 908 as a reference.
statutory lien
先取特権
A right the law itself gives certain creditors to be paid out of the debtor's property ahead of other creditors (Civil Code, Article 303). Some reach all of the debtor's property, such as a claim arising from employment (Article 306, item (ii)); others reach particular property only, such as a landlord's claim for rent and other debts under a lease of land or a building, which reaches, for land, the movables furnished to it or to a building used with it, the movables used on it and the crops or other fruits of it the tenant holds, and for a building, the movables the tenant has furnished it with (Articles 311 to 313). The Act on Land and Building Leases gives a landowner one over the tenant's building on the land for the last two years' rent that has fallen due (Article 12, paragraph (1)), which keeps its effect by the registration of the superficies or the land lease (Article 12, paragraph (2)).
Written by AI using Civil Code, Arts. 303, 306, 311, 312, 313 and Act on Land and Building Leases, Art. 12 as a reference.