If a taxpayer is delinquent in paying consumption tax, etc. (excluding consumption tax) and it is found that collection of that national tax to be imposed on the taxpayer thereafter cannot be secured, the district director may, as security for that national tax, designate an amount and a time limit and order the taxpayer to provide any of the things listed in the items of Article 50 (Types of Security) of the Act on General Rules for National Taxes.
The amount designated pursuant to the provisions of the preceding paragraph is limited to an amount equivalent to three times the amount of the national tax in question for the month preceding the month in which the provision of security is ordered (or, if that amount is less than the amount of the national tax in question for the month corresponding to the month in which the provision of security is ordered in the preceding year and for the two months following that month, that latter amount).
If the district director has ordered the provision of security for the national tax in question (excluding liquor tax) pursuant to the provisions of paragraph (1) and the taxpayer does not provide the ordered security by the designated time limit, the district director may notify the taxpayer in writing that, in relation to that national tax, a mortgage will be established, up to the amount designated pursuant to the provisions of that paragraph, on the taxpayer's property that can be the subject of a mortgage.
When the notice under the preceding paragraph has been given, the taxpayer who received the notice is deemed to have established the mortgage referred to in that paragraph. In this case, the district director must commission the relevant authority to register the establishment of the mortgage.
In the case referred to in the second sentence of the preceding paragraph (excluding the case provided for in the following paragraph), a document certifying that the document referred to in paragraph (3) has reached the taxpayer referred to in that paragraph must be attached to the document relating to the commission.
In the case referred to in the second sentence of paragraph (4), when making a commission under Article 18 (Method of Application for Registration) of the Real Property Registration Act as applied mutatis mutandis pursuant to Article 16, paragraph (2) (Registration upon Commission) of that Act (including as applied mutatis mutandis under other laws and regulations), information certifying that the document referred to in paragraph (3) has reached the taxpayer referred to in that paragraph must be provided together with the commission information. In this case, notwithstanding the provisions of Article 116, paragraph (1) (Registration upon Commission by Government Agency) of that Act, it is not necessary to obtain the consent of the person obliged to register.
第四項後段の場合において、不動産登記法第十六条第二項（嘱託による登記）（他の法令において準用する場合を含む。）において準用する同法第十八条（登記の申請方法）の規定による嘱託をするときは、その嘱託情報と併せて第三項の書面が同項の納税者に到達したことを証する情報を提供しなければならない。この場合においては、同法第百十六条第一項（官庁の嘱託による登記）の規定にかかわらず、登記義務者の承諾を得ることを要しない。
If security has been provided pursuant to the provisions of paragraph (1) or a mortgage has been established pursuant to the provisions of paragraph (4) (hereinafter referred to as "provision of security, etc."), and a period during which there has been no delinquency in the national tax relating to the order referred to in paragraph (1) has continued for three consecutive months, the district director must release the security.
If the district director finds that provision of security, etc. is no longer necessary owing to a change in the financial resources or other circumstances of the taxpayer who has made the provision of security, etc., the district director may, notwithstanding the provisions of the preceding paragraph, release it immediately.
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
consumption tax, etc.machine translation
「消費税等」
Consumption tax, liquor tax, tobacco tax, gasoline tax, local gasoline tax, liquefied petroleum gas tax and petroleum and coal tax.
Defined inArticle 2, paragraph (1), item (iii)· 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
provision of security, etc.machine translation
「担保の提供等」
The provision of security that the district director of the tax office (税務署長) orders under Article 158, paragraph 1 from a taxpayer who has fallen behind on consumption tax, etc. (消費税等) other than consumption tax, or the mortgage (抵当権) deemed set up under paragraph 4 of that Article where the security is not provided and the director gives notice.
Short name set inArticle 158, paragraph (7)
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.