Article 182Execution of the Delinquent Tax Collection Procedure by District Director or Regional Commissioner
第百八十二条（税務署長又は国税局長による滞納処分の執行）
A district director or regional commissioner may, as provided by this Act, have a collection official belonging to the tax office or regional taxation bureau execute the delinquent tax collection procedure.
税務署長又は国税局長は、この法律の定めるところにより、その税務署又は国税局所属の徴収職員に滞納処分を執行させることができる。
When the property to be seized or the seized property is located outside the jurisdictional district of a district director or regional commissioner (in the case of a regional commissioner, including when it is located within the jurisdictional district of a district director having jurisdiction over an area within the regional commissioner's jurisdictional district), that district director or regional commissioner may make a transfer of the delinquent tax collection procedure to the district director or regional commissioner having jurisdiction over the location of the property.
税務署長又は国税局長は、差し押さえるべき財産又は差押財産がその管轄区域外にあるとき（国税局長については、その管轄区域内の地域を所轄する税務署長の管轄区域内にあるときを含む。）は、当該税務署長又は国税局長は、その財産の所在地を所轄する税務署長又は国税局長に滞納処分の引継ぎをすることができる。
When a district director finds it necessary in order to put seized property or real property under participatory seizure up for realization, the district director may make a transfer of the delinquent tax collection procedure to another district director or to a regional commissioner.
When a transfer of the delinquent tax collection procedure has been made pursuant to the provisions of the preceding two paragraphs, the district director or regional commissioner who received the transfer is to notify the taxpayer to that effect without delay.
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
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
seized propertymachine translation
「差押財産」
Property seized under this Act.
Short name set inArticle 52, paragraph (1)
real property under participatory seizuremachine translation
「参加差押不動産」
Real property on which the district director of the tax office (税務署長) has made a participatory seizure (参加差押え).
Short name set inArticle 89-2, 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.
regional commissioner
国税局長
The head of a regional taxation bureau (国税局), the National Tax Agency's regional office, which oversees the tax offices of its region (Act for Establishment of the Ministry of Finance, Articles 23 and 24). Collection can be taken over from a district director (Act on General Rules for National Taxes, Article 43, paragraph (3)), and a person who objects to what a regional commissioner has decided can ask the commissioner 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)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 23, 24 and Act on General Rules for National Taxes, Arts. 43, 75 as a reference.