When a collection official finds it necessary, the official may have seized movables or securities kept in custody by the delinquent taxpayer or a third party in possession of the property. However, when having a third party keep them in custody, the official must obtain that person's consent, except where transporting them is difficult.
Where the delinquent taxpayer or a third party has been made to keep property in custody under the provisions of the preceding paragraph, the effect of the seizure arises, notwithstanding the provisions of Article 56, paragraph (2) (Time of Taking Effect of Seizure of Movables, etc.), at the time the fact of seizure is indicated by a seal, a public notice, or other method that makes the seizure clear.
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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