①Where a third party who has been ordered to deliver movables under the provisions of paragraph (2) of the preceding Article holds possession of the movables relating to the order on the basis of a right of lease, right of loan for use, or other right to use or take profits from movables under a contract with the delinquent taxpayer, and the purpose of the possession can no longer be achieved by delivering them, that third party may cancel the contract that is the basis of the possession. In this case, with respect to the claim for damages that the third party acquires against the delinquent taxpayer by the cancellation of that contract, the third party may receive distribution from the remainder of the proceeds of the sale of the movables.

②When a request is made by a third party who has been ordered to deliver movables under the provisions of paragraph (2) of the preceding Article, a collection official must, except where that third party has cancelled the contract under the provisions of the first sentence of the preceding paragraph, allow that third party to use or take profits from the movables within the term of the contract that is the basis of the possession of the movables (where that term ends later than the day on which three months have elapsed from the day the movables were seized, until that day).

③Where a third party who has been ordered to deliver movables under the provisions of paragraph (2) of the preceding Article holds possession of them on the basis of a lease contract, cancels that contract under the provisions of the first sentence of paragraph (1), and has paid rent for the subsequent period before the time of the order under paragraph (2) of the preceding Article, the third party may request the district director to distribute, from the proceeds of the sale of the movables, an amount equivalent to that rent for the period after the date of seizure under the provisions of paragraph (3) of that Article (where that amount exceeds the amount equivalent to three months' worth, that amount). In this case, notwithstanding the provisions of Article 8 (Principle of Priority of National Tax), the amount for which distribution has been requested may be distributed as ranking next after the expenses for the delinquent tax collection procedure relating to that delinquent tax collection procedure and next after the claim secured by the right of retention over those movables.

④The provisions of the preceding three paragraphs apply mutatis mutandis to a third party prescribed in paragraph (1) of the preceding Article who has not refused to deliver the movables prescribed in that paragraph.

①When a collection official finds it necessary, the official may have seized movables or securities kept in custody by the delinquent taxpayer or a third party in possession of the property. However, when having a third party keep them in custody, the official must obtain that person's consent, except where transporting them is difficult.

②Where the delinquent taxpayer or a third party has been made to keep property in custody under the provisions of the preceding paragraph, the effect of the seizure arises, notwithstanding the provisions of Article 56, paragraph (2) (Time of Taking Effect of Seizure of Movables, etc.), at the time the fact of seizure is indicated by a seal, a public notice, or other method that makes the seizure clear.

①When having a delinquent taxpayer keep seized movables in custody under the provisions of paragraph (1) of the preceding Article, a collection official may permit the use of or the taking of profits from them if the official finds that doing so poses no hindrance to the collection of national tax.

②The provisions of the preceding paragraph apply mutatis mutandis to the case where a third party who holds a right to use or take profits from seized movables is made to keep those movables in custody.

①Seizure of a claim (excluding an electronically recorded monetary claim prescribed in Article 2, paragraph (1) (Definitions) of the Electronically Recorded Monetary Claims Act (hereinafter referred to in the following Article as an "electronically recorded monetary claim"); the same applies hereinafter in this Article) is carried out by serving a written notice of seizure of a claim on the third-party debtor.

②When seizing a claim, a collection official must prohibit the obligor from performing it and prohibit the delinquent taxpayer from collecting the claim or otherwise disposing of it.

③The effect of the seizure under paragraph (1) arises at the time the written notice of seizure of a claim is served on the third-party debtor.

④When the district director has seized a claim the transfer of which requires registration, the district director must commission the relevant authority to register the seizure.

①Seizure of an electronically recorded monetary claim is carried out by serving a written notice of seizure of a claim on the third-party debtor and on the electronic monetary claim recording institution that keeps the electronic record of that electronically recorded monetary claim (meaning the electronic monetary claim recording institution prescribed in Article 2, paragraph (2) (Definitions) of the Electronically Recorded Monetary Claims Act; the same applies hereinafter in this Article).

②When seizing an electronically recorded monetary claim, a collection official must prohibit the third-party debtor from performing it, prohibit the electronic monetary claim recording institution from making the electronic record relating to the electronically recorded monetary claim, and prohibit the delinquent taxpayer from collecting the electronically recorded monetary claim or otherwise disposing of it, or from requesting an electronic record.

③The effect of the seizure under paragraph (1) arises at the time the written notice of seizure of a claim is served on the electronic monetary claim recording institution; provided, however, that the effect of the seizure under that paragraph against the third-party debtor arises at the time the written notice of seizure of a claim is served on the third-party debtor.

When seizing a claim, a collection official must seize the whole amount; provided, however, that if the official finds it unnecessary to seize the whole amount, the official may seize a part of it.

When a claim secured by a mortgage, or by a pledge or statutory lien that can be registered, has been seized, the district director may commission the relevant authority to register the seizure of the claim. In this case, the district director who has made the commission must notify the right holders (excluding the third-party debtor) of the property on which the mortgage or pledge is established or the property over which the statutory lien exists that the seizure has been made.

When necessary for the seizure of a claim, a collection official may take up the instrument relating to the claim. In this case, the provisions of Article 56, paragraph (1) (Procedures for Seizure of Movables, etc.) and Article 58 (Procedures for Seizure of Movables, etc. in the Possession of a Third Party) apply mutatis mutandis.

The effect of the seizure of a claim to salary or a pension, or to continuing income similar to these, extends to the amounts to be received after the seizure, up to the amount of the national tax to be collected.

①A collection official may collect a seized claim.

②When what has been collected under the provisions of the preceding paragraph is something other than money, a collection official must seize it.

③When a collection official has collected money under the provisions of paragraph (1), the national tax relating to the seizure is deemed to have been collected from the delinquent taxpayer to that extent.

④The provisions of Article 55, paragraphs (1) through (3) (Consignment of Payment) of the Act on General Rules for National Taxes apply mutatis mutandis where, in making the collection under paragraph (1), the third-party debtor intends to consign the performance of the claim to a collection official; provided, however, that if the time limit for collecting the securities falls after the due date for performance of the seized claim, the third-party debtor must obtain the approval of the delinquent taxpayer.

①The seizure of real property (including superficies rights and other real rights whose object is real property (excluding ownership), factory foundations, mining rights and other property that is deemed to be real property or to which the provisions on real property apply mutatis mutandis, and railway foundations, tramway foundations and canal foundations; the same applies hereinafter) is effected by serving a seizure document on the delinquent taxpayer.

②The effect of the seizure under the preceding paragraph arises at the time the seizure document is served on the delinquent taxpayer.

③When the district director has seized real property, the district director must commission the relevant authority to register the seizure.

④If the registration of the seizure under the preceding paragraph is made before the service of the seizure document, the effect of the seizure arises at the time the registration of the seizure is made, notwithstanding the provisions of paragraph (2).

⑤The effect of the seizure of a mining right arises at the time the registration of the seizure is made, notwithstanding the provisions of paragraph (2) and the preceding paragraph.

①A delinquent taxpayer may use or profit from seized real property in accordance with its ordinary use; provided, however, that the district director may restrict that use or profit only where it is found that an act that would significantly diminish the value of the real property is to be committed.

②The provisions of the preceding paragraph apply mutatis mutandis to a third party who has the right to use or profit from the seized real property.

①The provisions of Article 68, paragraphs (1) through (4) (Procedures for Seizure of Real Property and Time of Taking Effect) apply mutatis mutandis to the seizure of a registered ship or an airplane or rotorcraft registered under the provisions of the Civil Aeronautics Act (Act No. 231 of 1952) (the former hereinafter referred to as a "ship" and the latter as "aircraft").

②When necessary for a delinquent tax collection procedure, the district director may order a ship or aircraft to be temporarily anchored; provided, however, that this does not apply to a ship or aircraft that is under way.

③When necessary for a delinquent tax collection procedure, a collection official may take the necessary measures for the custody and preservation of a ship or aircraft.

④If the measures under the preceding paragraph are taken before the service of the seizure document, the effect of the seizure arises at the time the measures are taken, notwithstanding the provisions of Article 68, paragraph (2) as applied mutatis mutandis in paragraph (1).

⑤Where the district director has seized a ship or aircraft that is anchored, or has caused a ship or aircraft to be anchored under the provisions of paragraph (2), and there are business necessity or other reasonable grounds, the district director may permit it to proceed, upon application by the delinquent taxpayer, a person who has made a request for share distribution with respect to it, or a person who holds a mortgage or other right over it.

①The provisions of Article 68, paragraphs (1) through (4) (Procedures for Seizure of Real Property and Time of Taking Effect) apply mutatis mutandis to the seizure of a motor vehicle registered under the provisions of the Road Transport Vehicle Act (Act No. 185 of 1951) (hereinafter referred to as a "motor vehicle"), construction machinery registered under the provisions of the Construction Machinery Hypothecation Act (Act No. 97 of 1954) (hereinafter referred to as "construction machinery"), or a small vessel registered under the provisions of the Act on Registration, etc. of Small-Sized Vessels (Act No. 102 of 2001) (hereinafter referred to as a "small vessel").

②The provisions of paragraphs (3) and (4) of the preceding Article apply mutatis mutandis to the seizure of motor vehicles, construction machinery or small vessels.

③If the district director has seized a motor vehicle, construction machinery or a small vessel, the district director may order the delinquent taxpayer to deliver it and have a collection official take possession of it.

④The provisions of Article 56, paragraph (1) (Procedures for Seizure of Movables, etc.), Article 58 (Procedures for Seizure of Movables, etc. in the Possession of a Third Party) and Article 59 (Protection of the Rights of Third Parties, etc. Who Have Received an Order for Delivery) apply mutatis mutandis where a collection official is made to take possession of a motor vehicle, construction machinery or a small vessel under the provisions of the preceding paragraph.

⑤A collection official may have a motor vehicle, construction machinery or a small vessel of which the official has taken possession under the provisions of paragraph (3) kept in custody by the delinquent taxpayer or by a third party in possession of it. In this case, the collection official must make clear, by sealing or other means of public notice, that the motor vehicle, construction machinery or small vessel is in the possession of the collection official, and, except where the operation of the motor vehicle, the use of the construction machinery or the navigation of the small vessel is permitted under the provisions of the following paragraph, must take appropriate measures to prevent their operation, use or navigation.

⑥Where there is a business necessity or other reasonable grounds regarding a motor vehicle, construction machinery or small vessel of which a collection official has taken possession, or which the official has had kept in custody, under the provisions of paragraph (3) or the preceding paragraph, the collection official may permit its operation, use or navigation upon the application of the delinquent taxpayer and of the persons who have made a request for share distribution with respect to it and the persons who hold a mortgage or other right over it.