Article 62-2Procedures for Seizure of Electronically Recorded Monetary Claims and Time of Taking Effect
第六十二条の二（電子記録債権の差押えの手続及び効力発生時期）
Seizure of an electronically recorded monetary claim is carried out by serving a written notice of seizure of a claim on the third-party debtor and on the electronic monetary claim recording institution that keeps the electronic record of that electronically recorded monetary claim (meaning the electronic monetary claim recording institution prescribed in Article 2, paragraph (2) (Definitions) of the Electronically Recorded Monetary Claims Act; the same applies hereinafter in this Article).
電子記録債権の差押えは、第三債務者及び当該電子記録債権の電子記録をしている電子債権記録機関（電子記録債権法第二条第二項（定義）に規定する電子債権記録機関をいう。以下この条において同じ。）に対する債権差押通知書の送達により行う。
When seizing an electronically recorded monetary claim, a collection official must prohibit the third-party debtor from performing it, prohibit the electronic monetary claim recording institution from making the electronic record relating to the electronically recorded monetary claim, and prohibit the delinquent taxpayer from collecting the electronically recorded monetary claim or otherwise disposing of it, or from requesting an electronic record.
The effect of the seizure under paragraph (1) arises at the time the written notice of seizure of a claim is served on the electronic monetary claim recording institution; provided, however, that the effect of the seizure under that paragraph against the third-party debtor arises at the time the written notice of seizure of a claim is served on the third-party debtor.
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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
electronically recorded monetary claimmachine translation
「電子記録債権」
A monetary claim whose coming into existence or transfer requires an electronic record (電子記録) made under the Electronically Recorded Monetary Claims Act, as Article 2, paragraph (1) of that Act defines it.
Short name set inArticle 62, paragraph (1)· applies only in this provision and in Article 62-2
electronic monetary claim recording institutionmachine translation
「電子債権記録機関」
An electronic monetary claim recording institution as Article 2, paragraph 2 of the Electronically Recorded Monetary Claims Act defines it.
Defined inArticle 62-2, paragraph (1)· applies only in this article