Property other than that necessary for collecting national tax may not be seized.
国税を徴収するために必要な財産以外の財産は、差し押えることができない。
If there is no prospect that the value of the property that may be seized will exceed the total amount of the expenses for the delinquent tax collection procedure pertaining to the seizure and the amounts of other national taxes, local taxes, and other claims that take priority over the national tax to be collected, that property may not be seized.
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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
local taxmachine translation
「地方税」
Local government collections (地方団体の徴収金) as defined in Article 1, paragraph 1, item 14 of the Local Tax Act, including the like collections of the Tokyo Metropolis (都) and its special wards (特別区), money collected for the forest environment tax under the Act on the Forest Environment Tax and the Forest Environment Transfer Tax, and money collected for the special corporate business tax under the Act on the Special Corporate Business Tax and the Special Corporate Business Transfer Tax.
Defined inArticle 2, paragraph (1), item (ii)· applies throughout the law