Article 139Effect of Delinquent Tax Collection Procedures Where Inheritance, etc. Has Occurred
第百三十九条（相続等があつた場合の滞納処分の効力）
After a delinquent tax collection procedure has been executed on the property of a delinquent taxpayer, if the delinquent taxpayer dies or a corporation that is the delinquent taxpayer is extinguished by merger, the delinquent tax collection procedure may be continued on that property.
滞納者の財産について滞納処分を執行した後、滞納者が死亡し、又は滞納者である法人が合併により消滅したときは、その財産につき滞納処分を続行することができる。
A seizure made, after the death of the delinquent taxpayer, on property in the name of the delinquent taxpayer for that national tax is deemed to have been made against the heir who holds that property with respect to that national tax; however, this does not apply if the collection official knew of the death.
Where the duties of the trustee of a trust have ended, if a new trustee takes office after a delinquent tax collection procedure has been executed, during the period until a new trustee takes office, on property belonging to the trust property, the delinquent tax collection procedure may be continued on that property.
信託の受託者の任務が終了した場合において、新たな受託者が就任するに至るまでの間に信託財産に属する財産について滞納処分を執行した後、新たな受託者が就任したときは、その財産につき滞納処分を続行することができる。
After a delinquent tax collection procedure has been executed on property belonging to the trust property of a corporation that is the trustee of a trust, if a split has been carried out by which the rights and obligations of that corporation as trustee are succeeded to, the delinquent tax collection procedure may be continued on that property.
信託の受託者である法人の信託財産に属する財産について滞納処分を執行した後、当該受託者である法人としての権利義務を承継する分割が行われたときは、その財産につき滞納処分を続行することができる。
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
delinquent taxpayermachine translation
「滞納者」
A taxpayer (納税者) who has not paid a national tax they owe by its due date for payment, the original due date being the one that counts: a later date to which a tax payment grace period (納税の猶予) or a grace period for collection or for the delinquent tax collection procedure (滞納処分) has extended it does not.
Defined inArticle 2, paragraph (1), item (ix)· applies throughout the law
collection officialmachine translation
「徴収職員」
The district director of a tax office (税務署長) or any other official engaged in the work of collecting national taxes.
Defined inArticle 2, paragraph (1), item (xi)· applies throughout the law