The district director executing realization must revoke the realization execution decision in any of the following cases:
When the participatory seizure relating to the realization execution decision (hereinafter referred to as "specified participatory seizure") has been released;
When the seizure through a delinquent tax collection procedure by the administrative agency, etc. consenting to realization (excluding those specified by Cabinet Order; referred to as "specified seizure" in the following Article) has been released;
When the value of the specified real property under participatory seizure is no longer expected to exceed the total amount of the expenses for the delinquent tax collection procedure relating to the specified participatory seizure and the other national taxes, local taxes, and other claims that take priority over the national tax relating to the specified participatory seizure; or
In cases specified by Cabinet Order as being equivalent to the preceding three items.
前三号に準ずるものとして政令で定めるとき。
The district director executing realization may revoke the realization execution decision in any of the following cases:
When, due to partial payment of the national tax relating to the specified participatory seizure, appropriation, partial cancellation of a correction, an increase in the value of the specified real property under participatory seizure, or any other reason, its value is found to significantly exceed the total amount of the national tax relating to the specified participatory seizure and the other national taxes, local taxes, and other claims that take priority over it;
When the delinquent taxpayer has offered other appropriate property that can be seized, and that property has been seized;
滞納者が他に差し押さえることができる適当な財産を提供した場合において、その財産を差し押さえたとき。
When, in the case where there has been no bid, etc. even after the specified real property under participatory seizure has been put up for public auction three times, it is found that there would be no purchaser even if it were put up for public auction again, and also that there is no prospect of sale by private contract, taking into consideration the shape and use of the specified real property under participatory seizure, restrictions on its use under laws and regulations, and other circumstances; or
In cases specified by Cabinet Order as being equivalent to the preceding three items.
前三号に準ずるものとして政令で定めるとき。
The district director who has revoked a realization execution decision pursuant to the provisions of the preceding two paragraphs must promptly notify the delinquent taxpayer, the administrative agency, etc. consenting to realization, and the person who made a request for share distribution for the specified real property under participatory seizure (in the case of a revocation of a realization execution decision under the provisions of paragraph (1) (limited to the part relating to item (ii)), the delinquent taxpayer and the person who made a request for share distribution for the specified real property under participatory seizure) to that effect.
With respect to specified real property under participatory seizure, procedures for sale through public auction or other delinquent tax collection procedures carried out by the administrative agency, etc. consenting to realization may not be carried out until after the realization execution decision has been revoked pursuant to the provisions of paragraph (1) or paragraph (2).
Read this with the articles around it
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
local taxmachine translation
「地方税」
Local government collections (地方団体の徴収金) as defined in Article 1, paragraph 1, item 14 of the Local Tax Act, including the like collections of the Tokyo Metropolis (都) and its special wards (特別区), money collected for the forest environment tax under the Act on the Forest Environment Tax and the Forest Environment Transfer Tax, and money collected for the special corporate business tax under the Act on the Special Corporate Business Tax and the Special Corporate Business Transfer Tax.
Defined inArticle 2, paragraph (1), item (ii)· 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
bid, etc.machine translation
「入札等」
An offer to buy property at a public auction (公売), made by tender (入札) or by open bidding (競り売り).
Short name set inArticle 79, paragraph (2), item (iii)
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)
realization execution decisionmachine translation
「換価執行決定」
A decision by the district director of the tax office (税務署長) who made a participatory seizure (参加差押え) of real property to carry out its realization (換価), with the consent of the administrative agency, etc. (行政機関等) that seized it, where that agency has not put it up for realization despite a demand under Article 87, paragraph 3.
Short name set inArticle 89-2, paragraph (1)
administrative agency, etc. consenting to realizationmachine translation
「換価同意行政機関等」
The administrative agency or other body (行政機関等) that first seized real property through its delinquent tax collection procedure (滞納処分) and consented to the district director of the tax office (税務署長) who made a participatory seizure (参加差押え) of it carrying out its realization (換価).
Short name set inArticle 89-2, paragraph (3)
district director executing realizationmachine translation
「換価執行税務署長」
In Articles 89-2 and 89-3, the district director of the tax office (税務署長) who has made a realization execution decision (換価執行決定).
Short name set inArticle 89-2, paragraph (4)· applies only in this provision and in Article 89-3
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)
specified participatory seizuremachine translation
「特定参加差押え」
A participatory seizure (参加差押え) on which a realization execution decision (換価執行決定) has been made.
Short name set inArticle 89-3, paragraph (1), item (i)
specified seizuremachine translation
「特定差押え」
In Articles 89-3 and 89-4, the seizure made through its delinquent tax collection procedure (滞納処分) by the administrative agency, etc. that consented to the realization (換価同意行政機関等), other than a seizure a Cabinet Order (政令) excludes.
Short name set inArticle 89-3, paragraph (1), item (ii)· applies only in this provision and in Article 89-4
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.