The district director is not to make a request for share distribution where the delinquent taxpayer has other property that is easy to realize and is not the subject of the right of a third party, and it is found that the entire amount of the national tax can be collected from that property.

①When the national tax relating to a request for share distribution has been extinguished by payment, appropriation, cancellation of a correction, or any other reason, the district director must release the request for share distribution.

②The release of a request for share distribution is effected by notifying the enforcement agency relating to that request for share distribution to that effect.

③The provisions of Article 55 (Notice of Seizure to Pledgees, etc.) and Article 82, paragraph (2) (Notice of Request for Share Distribution) apply mutatis mutandis where a request for share distribution has been released.

①A creditor who is able to receive a distribution in a compulsory liquidation procedure may, when a request for share distribution has been made, demand of the district director that the request for share distribution be released, on the ground that all of the following items apply:

②When a demand under the preceding paragraph has been made, the district director must release the request for share distribution if the director finds the demand appropriate, and must notify the person who made the demand to that effect if the director does not find it appropriate.

①Where the district director is able to make a seizure pursuant to the provisions of Article 47 (Requirements for Seizure), and a seizure through a delinquent tax collection procedure has already been made of the following property of the delinquent taxpayer, a request for share distribution for that property may be made by delivering a participatory seizure document to the administrative agency, etc. that carried out the delinquent tax collection procedure, in lieu of the written request for share distribution under Article 82, paragraph (1) (Procedures for Request for Share Distribution).

②When the district director has made a request for share distribution under the preceding paragraph (hereinafter referred to as "participatory seizure"), the district director must notify the delinquent taxpayer by means of a written notice of participatory seizure. In this case, where the property for which the participatory seizure was made is a telephone subscription right, the district director must also notify the third-party debtor to that effect.

③When the district director has made a participatory seizure of property listed in paragraph (1), item (ii), the district director must commission the relevant authority to register the participatory seizure.

④The provisions of Article 55 (Notice of Seizure to Pledgees, etc.) apply mutatis mutandis where a participatory seizure has been made.

①Where 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.

②Where 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).

③Where 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.

①The provisions of Articles 83 through 85 (Restrictions on and Release of Request for Share Distribution, etc.) apply mutatis mutandis to participatory seizure.

②When the district director has released a participatory seizure of property for which a registration of participatory seizure was made, the district director must commission the relevant authority to cancel that registration.

③When the district director has released the participatory seizure of a telephone subscription right, the district director must notify the third-party debtor to that effect.

④In addition to what is provided for in the preceding two Articles and the preceding three paragraphs, necessary matters concerning procedures for participatory seizure are specified by Cabinet Order.

①Seized 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.

②Among 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.

③When 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.

①Where the real property relating to a participatory seizure (hereinafter referred to as "real property under participatory seizure") is still not put up for realization even after the peremptory notice under the provisions of Article 87, paragraph (3) (Effect of Participatory Seizure) has been issued, the district director who made the participatory seizure may, with the consent of the administrative agency, etc. that carried out the delinquent tax collection procedure referred to in that paragraph, make a decision to carry out realization of the real property under participatory seizure (hereinafter referred to as a "realization execution decision"); provided, however, that this does not apply where compulsory execution or an auction as an exercise of a security interest has commenced for the real property under participatory seizure, or where a provision of an Act relating to national taxes under which realization cannot be made is applicable.

②Where the administrative agency, etc. that carried out the delinquent tax collection procedure referred to in the preceding paragraph has received a request for consent to the carrying out of realization by the district director who made the participatory seizure referred to in that paragraph, and finds the carrying out of that realization appropriate, it is to give its consent; provided, however, that this does not apply where it has already given consent to the carrying out of realization by another administrative agency, etc. that made a participatory seizure with respect to the real property seized through the delinquent tax collection procedure referred to in that paragraph.

③A realization execution decision takes effect upon notification to the administrative agency, etc. that consented to the carrying out of realization by the district director who made the participatory seizure referred to in paragraph (1) (hereinafter referred to as the "administrative agency, etc. consenting to realization").

④The district director who made a realization execution decision (referred to as the "district director executing realization" in the following Article) must promptly notify the delinquent taxpayer and the person who made a request for share distribution for the real property under participatory seizure (limited to that for which a realization execution decision has been made; hereinafter referred to as "specified real property under participatory seizure") to that effect.

①The district director executing realization must revoke the realization execution decision in any of the following cases:

②The district director executing realization may revoke the realization execution decision in any of the following cases:

③The 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.

④With 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).