Article 49Respect for the Rights of Third Parties in Selecting Seized Property
第四十九条（差押財産の選択に当つての第三者の権利の尊重）
In seizing the property of a delinquent taxpayer (including a holder of property transferred as security; the same applies hereinafter except in Articles 75, 76 and 78 (Property Exempt from Seizure)), a collection official must endeavor not to harm the rights that a third party holds in that property, so long as doing so does not impede the execution of the delinquent tax collection procedure.
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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
holder of property transferred as securitymachine translation
「譲渡担保権者」
The person who holds the rights in property transferred as security (譲渡担保財産).
Short name set inArticle 24, paragraph (2)