When the district director has given the public notice under the preceding Article, the district director must notify the delinquent taxpayer and those of the following persons who are known of the matters listed in the items of paragraph (1) of that Article (excluding item (viii)) and the amount of the national tax relating to the public auction.
a person who has made a request for share distribution with respect to the public auction property;
公売財産につき交付要求をした者
a person who holds a pledge, mortgage, statutory lien, right of retention, superficies right, right of lease, or other right over the public auction property;
公売財産上に質権、抵当権、先取特権、留置権、地上権、賃借権その他の権利を有する者
When giving the notice under the preceding paragraph, the district director must, at the same time, demand of those persons who are known among the persons entitled to receive a distribution from the proceeds of the sale of the public auction property that they submit, by the day before the day on which the decision to sell that property is made, the written statement of the current amount of claims prescribed in Article 130, paragraph (1) (Method for Confirming Amount of Claims) with respect to the national tax, local tax, or other claims for which they are entitled to receive the distribution.
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
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)
public auction propertymachine translation
「公売財産」
Property put up for public auction (公売) under this Act.
Short name set inArticle 95, paragraph (1)
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.
right of lease
賃借権
The right a lessee (賃借人) has under a lease (賃貸借): to use the leased thing and take what it yields, in return for paying rent (Civil Code, Article 601). The lessee may not transfer it, or sublet the thing, without the lessor's (賃貸人) consent (Article 612, paragraph (1)). A registered lease of land or a building can be asserted against a person who acquires a right in rem (物権) in the property, such as a buyer, and against other third parties (Article 605), and a right of lease can be registered (Real Property Registration Act, Article 3, item (viii)). The Act on Land and Building Leases also protects a tenant who has not registered the lease: a right to use land for a building (借地権) can be asserted against third parties once the tenant owns a registered building on the land (Article 10, paragraph (1)), and a building lease takes effect against anyone who later acquires a right in rem in the building once the building has been handed over (Article 31).
Written by AI using Civil Code, Arts. 601, 605, 612, Real Property Registration Act, Art. 3 and Act on Land and Building Leases, Arts. 10, 31 as a reference.
statutory lien
先取特権
A right the law itself gives certain creditors to be paid out of the debtor's property ahead of other creditors (Civil Code, Article 303). Some reach all of the debtor's property, such as a claim arising from employment (Article 306, item (ii)); others reach particular property only, such as a landlord's claim for rent and other debts under a lease of land or a building, which reaches, for land, the movables furnished to it or to a building used with it, the movables used on it and the crops or other fruits of it the tenant holds, and for a building, the movables the tenant has furnished it with (Articles 311 to 313). The Act on Land and Building Leases gives a landowner one over the tenant's building on the land for the last two years' rent that has fallen due (Article 12, paragraph (1)), which keeps its effect by the registration of the superficies or the land lease (Article 12, paragraph (2)).
Written by AI using Civil Code, Arts. 303, 306, 311, 312, 313 and Act on Land and Building Leases, Art. 12 as a reference.
superficies
地上権
A right to use another person's land in order to own buildings or other structures, or trees or bamboo, on it (Civil Code, Article 265). It can be entered in the land register (Real Property Registration Act, Article 3, item (ii)). The Act on Land and Building Leases counts a superficies held in order to own a building as a land leasehold right (借地権), just as it counts a lease of land for that purpose (Article 2, item (i)).
Written by AI using Civil Code, Art. 265, Real Property Registration Act, Art. 3 and Act on Land and Building Leases, Art. 2 as a reference.