Where a participatory seizure has been made, and the seizure through a delinquent tax collection procedure that had been made of the property subject to that participatory seizure is released, the participatory seizure (where there are two or more participatory seizures of property listed in paragraph (1), item (ii) of the preceding Article, the one registered earliest of them, and where there are two or more participatory seizures of other property, the one made earliest of them) takes effect as a seizure retroactively to the time specified in the relevant item, according to the category of property listed in the following items.
Movables and securities: the time when the participatory seizure document was delivered to the administrative agency, etc. that made the seizure through the delinquent tax collection procedure;
動産及び有価証券 参加差押書が滞納処分による差押えをした行政機関等に交付された時
Real property (excluding the property listed in the following item), ships, aircraft, motor vehicles, construction machinery, and small vessels: the time when the written notice of participatory seizure was served on the delinquent taxpayer (where the registration of the participatory seizure was made before that service, the time when that registration was made);
Mining rights: the time when the registration of the participatory seizure was made;
鉱業権 参加差押えの登録がされた時
Telephone subscription rights: the time when the written notice of participatory seizure was served on the third-party debtor.
電話加入権 参加差押通知書が第三債務者に送達された時
Where the district director has received delivery of a participatory seizure document for seized movables or securities, and is to release the seizure of those movables or securities, the district director must hand them over to the administrative agency, etc. that made the participatory seizure that takes effect as a seizure under the provisions of the preceding paragraph. The same applies to seized motor vehicles, construction machinery, or small vessels that a collection official possesses pursuant to the provisions of Article 71, paragraph (3) (Seizure of Motor Vehicles, Construction Machinery, or Small Vessels).
Where the seized property under the delinquent tax collection procedure relating to a participatory seizure is not put up for realization within a reasonable period, the district director who made the participatory seizure may promptly issue a peremptory notice to the administrative agency, etc. that carried out that delinquent tax collection procedure to realize it.
Read this with the articles around it
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
administrative agency, etc.machine translation
「行政機関等」
An administrative agency or other body that carries out a delinquent tax collection procedure (滞納処分).
Short name set inArticle 2, paragraph (1), item (xiii)
seized propertymachine translation
「差押財産」
Property seized under this Act.
Short name set inArticle 52, paragraph (1)
aircraftmachine translation
「航空機」
An aeroplane or rotorcraft (回転翼航空機) registered under the Civil Aeronautics Act.
Short name set inArticle 70, paragraph (1)
shipmachine translation
「船舶」
A ship that is entered in the registry (登記される船舶).
Short name set inArticle 70, paragraph (1)
small vesselmachine translation
「小型船舶」
A small vessel registered under the Act on Registration, etc. of Small-Sized Vessels.
Short name set inArticle 71, paragraph (1)
construction machinerymachine translation
「建設機械」
Construction machinery registered under the Construction Machinery Hypothecation Act.
Short name set inArticle 71, paragraph (1)
motor vehiclemachine translation
「自動車」
A motor vehicle registered under the Road Transport Vehicle Act.
Short name set inArticle 71, paragraph (1)
participatory seizuremachine translation
「参加差押え」
A request for share distribution (交付要求) that the district director of the tax office (税務署長) makes under Article 86, paragraph 1 by handing a participatory seizure document to the administrative agency, etc. that has already seized the delinquent taxpayer's movables, securities, real property, ships, aircraft, motor vehicles, construction machinery, small vessels or telephone subscription right through its delinquent tax collection procedure (滞納処分).
Short name set inArticle 86, paragraph (2)
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.
registration
登記
Entry in a public register kept by a registry office (登記所) — a Legal Affairs Bureau or one of its branch offices — so that the matter is made public (Real Property Registration Act, Articles 1 and 6, paragraph (1)). Rights in land and buildings, such as ownership, a superficies (地上権), a statutory lien (先取特権), a mortgage and a right of lease (賃借権), can be registered under that Act (Article 3), and matters the Commercial Code, the Companies Act and other Acts require to be registered are registered under the Commercial Registration Act (Article 1). Registration also lets a right be asserted against third parties: acquiring, losing or changing a right in rem (物権) in land or a building, such as ownership, cannot be asserted against third parties until it is registered (Civil Code, Article 177), and a matter the Companies Act requires to be registered cannot be asserted against a third party who does not know of it until it has been registered, nor, even after that, against one who had a justifiable reason for not knowing of the registration (Companies Act, Article 908, paragraph (1)).
Written by AI using Real Property Registration Act, Arts. 1, 3, 6, Commercial Registration Act, Art. 1, Civil Code, Art. 177 and Companies Act, Art. 908 as a reference.