A creditor who is able to receive a distribution in a compulsory liquidation procedure may, when a request for share distribution has been made, demand of the district director that the request for share distribution be released, on the ground that all of the following items apply:
強制換価手続により配当を受けることができる債権者は、交付要求があつたときは、税務署長に対し、次の各号のいずれにも該当することを理由として、その交付要求を解除すべきことを請求することができる。
That the creditor cannot receive repayment of all or part of its own claim due to the request for share distribution; and
その交付要求により自己の債権の全部又は一部の弁済を受けることができないこと。
That the delinquent taxpayer has other property that is easy to realize and is not the subject of the right of a third party, and that the entire amount of the national tax relating to the request for share distribution can be collected from that property.
When a demand under the preceding paragraph has been made, the district director must release the request for share distribution if the director finds the demand appropriate, and must notify the person who made the demand to that effect if the director does not find it appropriate.
税務署長は、前項の請求があつた場合において、その請求を相当と認めるときは、交付要求を解除しなければならないものとし、その請求を相当と認めないときは、その旨をその請求をした者に通知しなければならない。
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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
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
compulsory liquidation proceduremachine translation
「強制換価手続」
Any procedure that sells a debtor's property by force: delinquent tax collection (滞納処分) and procedures run in the same way, compulsory execution, auction to enforce a security interest, enforcement of an enterprise mortgage (企業担保権) or of an enterprise value charge (企業価値担保権), and bankruptcy.
Defined inArticle 2, paragraph (1), item (xii)· applies throughout the law
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.