Supplementary Provisions, Article 5Transitional Measures Accompanying Partial Amendment of the National Tax Collection Act
第五条（国税徴収法の一部改正に伴う経過措置）
The provisions of the National Tax Collection Act as amended by the provisions of the preceding Article (hereinafter in this Article referred to as the "New Act") apply, except for what is provided for in the following paragraph, to provisional registrations and provisional registry entries based on a provisional registration security contract for which the day on which ownership of land, etc. or a right other than ownership is to be acquired under the contract (hereinafter in this paragraph referred to as the "acquisition date") arrives after the enforcement of this Act, and with regard to provisional registrations and provisional registry entries based on such a contract for which the acquisition date arrived before the enforcement of this Act, the provisions then in force continue to govern.
前条の規定による改正後の国税徴収法（以下この条において「新法」という。）の規定は、次項に定めるものを除き、この法律の施行後に仮登記担保契約において土地等の所有権又はその所有権以外の権利を取得するものとされている日（以下この項において「取得日」という。）が到来する当該契約に基づく仮登記及び仮登録について適用し、この法律の施行前に取得日が到来している当該契約に基づく仮登記及び仮登録については、なお従前の例による。
The provisions of Article 133, paragraph (3) of the New Act (limited to the portion relating to claims secured by a pledge, mortgage, or statutory lien for which a provisional registration has been made) apply to the delivery of the proceeds of realization, etc. prescribed in Article 129, paragraph (1) of the New Act in the case where the deadline for submission of the written statement of the current amount of claims prescribed in Article 130, paragraph (1) of the New Act arrives after the enforcement of this Act, and with regard to the delivery of such proceeds of realization, etc. in the case where that deadline arrives before the enforcement of this Act, the provisions then in force continue to govern.
新法第百三十三条第三項（仮登記がされた質権、抵当権又は先取特権により担保される債権に関する部分に限る。）の規定は、この法律の施行後に新法第百三十条第一項に規定する債権現在額申立書の提出期限が到来する場合における新法第百二十九条第一項に規定する換価代金等の交付について適用し、この法律の施行前に当該期限が到来する場合における当該換価代金等の交付については、なお従前の例による。
proceeds of realization, etc.machine translation
「換価代金等」
The money listed in Article 128, paragraph 1, items 1 and 2 — the sale proceeds of seized property, etc. (差押財産等), and money received from third-party debtors, etc. (第三債務者等) through the seizure of securities, claims or incorporeal property, etc. (無体財産権等) — which is distributed to the national taxes and other claims Article 129 lists.
Short name set inArticle 129, paragraph (1)
acquisition datemachine translation
「取得日」
In Article 5, paragraph 1 of the supplementary provisions (附則) of Act No. 78 of 1978, the day on which, under a provisional registration security contract (仮登記担保契約), ownership of land or other property, or another right in it, is to be acquired.
Short name set inSupplementary Provisions, Article 5, paragraph (1)· applies only in this paragraph
the New Actmachine translation
「新法」
This Act as amended by Act No. 78 of 1978.
Short name set inSupplementary Provisions, Article 5, paragraph (1)· applies only in this article
registration
登記
Entry in a public register kept by a registry office (登記所) — a Legal Affairs Bureau or one of its branch offices — so that the matter is made public (Real Property Registration Act, Articles 1 and 6, paragraph (1)). Rights in land and buildings, such as ownership, a superficies (地上権), a statutory lien (先取特権), a mortgage and a right of lease (賃借権), can be registered under that Act (Article 3), and matters the Commercial Code, the Companies Act and other Acts require to be registered are registered under the Commercial Registration Act (Article 1). Registration also lets a right be asserted against third parties: acquiring, losing or changing a right in rem (物権) in land or a building, such as ownership, cannot be asserted against third parties until it is registered (Civil Code, Article 177), and a matter the Companies Act requires to be registered cannot be asserted against a third party who does not know of it until it has been registered, nor, even after that, against one who had a justifiable reason for not knowing of the registration (Companies Act, Article 908, paragraph (1)).
Written by AI using Real Property Registration Act, Arts. 1, 3, 6, Commercial Registration Act, Art. 1, Civil Code, Art. 177 and Companies Act, Art. 908 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.