Article 171Special Provisions on Time Limits for Appeals, etc. Concerning Delinquent Tax Collection Procedures
第百七十一条（滞納処分に関する不服申立て等の期限の特例）
An appeal made on the ground that there is a defect in a disposition listed in the following items in a delinquent tax collection procedure (including, for a disposition listed in item (i), the failure of the notice of it to arrive) (excluding an appeal for which the period during which an appeal may be filed has elapsed under Article 11 (Extension of Time Limits due to Disasters and Similar Causes) or Article 77 (Period for Filing Appeals) of the Act on General Rules for National Taxes, and a request for review under Article 75, paragraph (3) or (4) (Appeals against Dispositions Concerning National Tax) of that Act) may be made, notwithstanding those provisions, only by the time limit specified in the relevant item.
Demand: the date on which three months have elapsed from the date on which notice of the seizure was received (if there was no such notice, the date on which the person learned that the seizure had been made)
督促 差押えに係る通知を受けた日（その通知がないときは、その差押えがあつたことを知つた日）から三月を経過した日
Seizure of real property, etc.: the public auction date, etc. for that property
Dispositions with regard to real property, etc. from the public notice under Article 95 (Public Auction Notice) (including the notice under Article 96 (Notice of Public Auction) as applied mutatis mutandis pursuant to Article 109, paragraph (4) (Sale by Private Contract)) up to the decision to sell: the payment deadline for the payment of the purchase price of the property put up for realization
Distribution of proceeds of realization, etc.: the date of delivery of the proceeds of realization, etc.
換価代金等の配当 換価代金等の交付期日
The provisions of the preceding paragraph apply mutatis mutandis to the filing of an action under Article 115, paragraph (1), item (iii) (Special Provisions on Filing an Action) of the Act on General Rules for National Taxes. In this case, the phrase "the period during which an appeal may be filed has elapsed under Article 11 (Extension of Time Limits due to Disasters and Similar Causes) or Article 77 (Period for Filing Appeals) of the Act on General Rules for National Taxes, and a request for review under Article 75, paragraph (3) or (4) (Appeals against Dispositions Concerning National Tax) of that Act" in the preceding paragraph is deemed to be replaced with "the period during which an action may be filed has elapsed under Article 14, paragraph (1) or (2) (Statute of Limitations for Filing an Action) of the Administrative Case Litigation Act (Act No. 139 of 1962)".
前項の規定は、国税通則法第百十五条第一項第三号（訴えの提起の特例）の規定による訴えの提起について準用する。この場合において、前項中「国税通則法第十一条（災害等による期限の延長）又は第七十七条（不服申立期間）の規定により不服申立てをすることができる期間を経過したもの及び同法第七十五条第三項又は第四項（国税に関する処分についての不服申立て）の規定による審査請求」とあるのは、「行政事件訴訟法（昭和三十七年法律第百三十九号）第十四条第一項又は第二項（出訴期間）の規定により訴えを提起することができる期間を経過したもの」と読み替えるものとする。
Where an appeal prescribed in paragraph (1) is made with regard to a disposition listed in item (iii) or (iv) of that paragraph, the provisions of Article 77, paragraph (4) of the Act on General Rules for National Taxes do not apply to the written request for reinvestigation (meaning the written request for reinvestigation prescribed in Article 81, paragraph (2) (Matters to Be Stated in a Written Request for Reinvestigation, etc.) of that Act) or the written request for review (meaning the written request for review prescribed in Article 87, paragraph (2) (Matters to Be Stated in a Written Request for Review, etc.) of that Act).
第一項第三号及び第四号に掲げる処分につき、同項に規定する不服申立てをする場合において、その再調査の請求書（国税通則法第八十一条第二項（再調査の請求書の記載事項等）に規定する再調査の請求書をいう。）又は審査請求書（同法第八十七条第二項（審査請求書の記載事項等）に規定する審査請求書をいう。）については、同法第七十七条第四項の規定は、適用しない。
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
real property, etc.machine translation
「不動産等」
Real property (不動産), ships, aircraft, motor vehicles, construction machinery, small vessels, and incorporeal property, etc. (無体財産権等) other than claims and telephone subscription rights (電話加入権).
Short name set inArticle 104-2, paragraph (1)
public auction date, etc.machine translation
「公売期日等」
The day of a public auction (公売), or, where property is sold by private contract (随意契約), the day of that sale.
Short name set inArticle 111, paragraph (1)
property put up for realizationmachine translation
「換価財産」
Property that has been put up for realization (換価), that is, for sale to turn it into money.
Short name set inArticle 114, paragraph (1)
proceeds of realization, etc.machine translation
「換価代金等」
The money listed in Article 128, paragraph 1, items 1 and 2 — the sale proceeds of seized property, etc. (差押財産等), and money received from third-party debtors, etc. (第三債務者等) through the seizure of securities, claims or incorporeal property, etc. (無体財産権等) — which is distributed to the national taxes and other claims Article 129 lists.
Short name set inArticle 129, paragraph (1)
request for review
審査請求
A request to an administrative agency (行政庁) to review a disposition (処分) the person objects to, or, where the person applied for a disposition under a law or regulation and a reasonable time has passed with none made, the agency's failure to act (不作為) (Administrative Complaint Review Act, Articles 2 and 3). Unless an Act, or for a disposition based on a local ordinance (条例) that ordinance, provides otherwise, it is made to the agency that made the disposition or failed to act where that agency has no superior agency or is itself the competent minister (主任の大臣) or the head of certain agencies; where such a minister or head is the agency above it, to that minister or head; and otherwise to its highest superior agency (Article 4). Another Act can set rules of its own for it, naming another body to make it to or another route (Article 1, paragraph (2); Article 4): the Employees' Pension Insurance Act, for instance, has a request about a disposition (処分) of the Minister of Health, Labour and Welfare (厚生労働大臣) on a person's status as insured, standard remuneration or insurance benefits, other than a decision on a request to correct the pension insurance register, made to a social insurance examiner (社会保険審査官), and disapplies most of the Administrative Complaint Review Act's rules for it (Employees' Pension Insurance Act, Articles 90, paragraph (1), and 91-2). Under the Administrative Complaint Review Act, a request about a disposition must be made within three months of the day after the person learned of it — or one month after learning of the decision, where a request for re-investigation (再調査の請求) was made first — and within a year of the disposition or that decision, unless there is a justifiable reason (Administrative Complaint Review Act, Article 18, paragraphs (1) and (2)). Making one does not by itself stop the disposition taking effect or being carried out, or the proceedings going on (Article 25, paragraph (1)), but the agency reviewing it can suspend them in whole or in part on the application of the person who made the request — and, where it made the disposition or is the agency above the one that did, of its own motion — and, once the person who made the request has applied, must where that is urgently needed to avoid serious harm, unless that would seriously affect the public welfare or the request appears to have no grounds (Article 25, paragraphs (2) to (4)). The agency reviewing it (審査庁) decides it by a determination (裁決): it dismisses a request that is unlawful, for instance one made too late, rejects one that is groundless, and, where one is well founded, revokes the disposition in whole or in part or changes it — though never to the disadvantage of the person who made the request, and an agency that neither made the disposition nor is above the agency that did cannot change it (Articles 45, paragraphs (1) and (2), 46, paragraph (1), and 48). Where the request is about a de facto act (事実上の行為), the determination instead declares the act unlawful or unjust and orders it abolished in whole or in part or changed, or abolishes or changes it (Article 47). A well-founded request about a failure to act ends instead in a determination declaring the failure unlawful or unjust, and, where the agency finds a disposition should be made, an order to make it or the disposition itself (Article 49, paragraph (3)). Where revoking an unlawful or unjust disposition, or abolishing an unlawful or unjust de facto act, would seriously harm the public interest, the agency can reject the request while declaring in the determination that it is unlawful or unjust (Article 45, paragraph (3)). The determination takes effect when it is served on the person who made the request — or, where someone other than the disposition's addressee made it and the determination revokes or changes the disposition or deals with a de facto act, once it is served on the addressee too — and binds the agencies concerned (Articles 51, paragraph (1), and 52, paragraph (1)).
Written by AI using Administrative Complaint Review Act, Arts. 1 to 4, 18, 25, 45 to 49, 51, 52 and Employees' Pension Insurance Act, Arts. 90, 91-2 as a reference.