Seized property (excluding money, claims, and securities for which a claim is collected pursuant to the provisions of Article 57 (Collection of Claims Relating to Securities)) or specified real property under participatory seizure prescribed in paragraph (4) of the following Article (hereinafter referred to as "seized property, etc." in this Section) must be realized as provided for in this Section.
Among seized claims, those for which all or part of the due date for payment does not arrive within six months from the time when collection is to be attempted, and those found to be extremely difficult to collect, may be realized as provided for in this Section.
差し押さえた債権のうち、その全部又は一部の弁済期限が取立てをしようとする時から六月以内に到来しないもの及び取立てをすることが著しく困難であると認められるものは、この節の定めるところにより換価することができる。
When the district director finds it appropriate, in view of their mutual use, to have the same purchaser purchase seized property, etc. together with other seized property, etc. (including that of a different delinquent taxpayer), the district director may put such seized property, etc. up for public auction together, or sell them together by private contract.
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
seized propertymachine translation
「差押財産」
Property seized under this Act.
Short name set inArticle 52, paragraph (1)
seized property, etc.machine translation
「差押財産等」
Seized property (差押財産) other than money, claims and securities whose underlying claims are collected under Article 57, together with specified real property under participatory seizure (特定参加差押不動産): the property that must be realized (換価) under the rules on realization.
Short name set inArticle 89, paragraph (1)· applies only in this section
specified real property under participatory seizuremachine translation
「特定参加差押不動産」
Real property under participatory seizure (参加差押不動産) on which a realization execution decision (換価執行決定) has been made.
Short name set inArticle 89-2, paragraph (4)
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.