Article 58Procedures for Seizure of Movables, etc. in the Possession of a Third Party
第五十八条（第三者が占有する動産等の差押手続）
Movables or securities of a delinquent taxpayer that are in the possession of a third party other than a relative or other person with a special relationship cannot be seized if that third party refuses to deliver them.
滞納者の動産又は有価証券でその親族その他の特殊関係者以外の第三者が占有しているものは、その第三者が引渡を拒むときは、差し押えることができない。
Where there are movables or securities under the preceding paragraph and the third party under that paragraph refuses to deliver them, the district director may, only where it is found that the delinquent taxpayer has no other property that is easy to realize and from which the entire amount of the national tax relating to the delinquency can be collected, order the third party under that paragraph in writing, designating a time limit, to deliver the movables or securities to a collection official. In this case, the district director who gave the order must notify the delinquent taxpayer to that effect.
When the movables or securities relating to the order under the preceding paragraph have been delivered to a collection official, or when the third party who received the order under that paragraph does not deliver them to a collection official by the designated time limit, the collection official may, notwithstanding the provisions of paragraph (1), seize those movables or securities.
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
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
relative or other person with a special relationshipmachine translation
「親族その他の特殊関係者」
A relative of the delinquent taxpayer, another individual with a special relationship to them, or a family corporation (同族会社) or similar corporation, of the kinds a Cabinet Order (政令) sets.
Short name set inArticle 39, paragraph (1)· applies only in this provision and in Article 58, paragraph (1); and Article 142, paragraph (2), item (ii)
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.