Where security has been provided for the national tax, when the district director of the tax office, etc. finds that payment of the national tax cannot be secured due to a decrease in the value of the collateral or financial resources of the guarantor or for any other reason, they may order the provider of such security to provide additional security, change the guarantor or take any other measure necessary to obtain proper security.
A person who has provided security for a national tax may change that security with the approval of the district director of the tax office, etc.
A person who has provided cash as security for a national tax may, as provided for by Cabinet Order, appropriate that cash to the payment of that national tax.
国税の担保として金銭を提供した者は、政令で定めるところにより、その金銭をもつてその国税の納付に充てることができる。
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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
district director of the tax office, etc.machine translation
「税務署長等」
In Chapter IV (第四章), on grace periods for payment and security, the district director of the tax office (税務署長) or, where the director-general of a customs house (税関長) or the regional commissioner (国税局長) collects the national tax under Article 43 or Article 44, that official.
Short name set inArticle 46, paragraph (1)· applies only in this chapter