If any of the following items applies, a collection official must seize the property of the delinquent taxpayer for the delinquent taxpayer's national tax:
When a delinquent taxpayer has received a demand and has not paid in full the national tax pertaining to that demand by the day on which 10 days have elapsed counting from the day on which the demand letter was issued;
When a taxpayer has not paid in full a national tax listed in the items of Article 37, paragraph (1) (Demand) of the Act on General Rules for National Taxes by its due date for payment (for a national tax for which an advance demand has been made, the due date pertaining to that demand).
納税者が国税通則法第三十七条第一項各号（督促）に掲げる国税をその納期限（繰上請求がされた国税については、当該請求に係る期限）までに完納しないとき。
If, after the due date for payment of a national tax and by the day on which the 10 days prescribed in item (i) of the preceding paragraph have elapsed, a fact falling under any of the items of Article 38, paragraph (1) (Advance Demand) of the Act on General Rules for National Taxes arises with respect to a delinquent taxpayer who has received a demand, a collection official may seize the property immediately.
In the case where paragraph (1) is applied to a secondary taxpayer or a guarantor, the term "demand letter" in that paragraph is deemed to be replaced with "written payment reminder".
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
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
secondary taxpayermachine translation
「第二次納税義務者」
A person liable under Articles 33 to 41 to pay a taxpayer's national tax as a secondary tax liability (第二次納税義務).
Defined inArticle 2, paragraph (1), item (vii)· applies throughout the law
guarantormachine translation
「保証人」
A person who has guaranteed, under the national tax laws, a taxpayer's payment of a national tax.
Defined inArticle 2, paragraph (1), item (viii)· 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
advance demandmachine translation
「繰上請求」
A demand under Article 38, paragraph 1 of the Act on General Rules for National Taxes that a taxpayer pay a national tax before its due date.
Short name set inArticle 15, paragraph (1), item (ii)