Collection of delinquent taxes - Tainoshobun

Japanese: 滞納処分 - たいのうしょぶん

When taxes are not paid by the due date, tax offices and other taxation authorities will, in principle, first demand payment and then take measures to collect the tax. There are three steps to these measures: seizure, liquidation, and dividends. The National Tax Collection Act stipulates that measures to collect national taxes are governed by the same law, and local taxes and public charges (public monetary charges other than taxes, such as fees) are also governed by the same law. The National Tax Collection Act stipulates that measures to collect taxes may be suspended when certain conditions are met by the defaulter (Article 153). These conditions are: (1) when there is no property against which measures to collect taxes can be executed, (2) when the execution of measures to collect taxes is likely to cause extreme hardship to the taxpayer, and (3) when both the location of the property and the property against which measures to collect taxes can be executed are unknown. The suspension of measures to collect taxes is a tax payment mitigation system, but unlike other mitigation systems, the tax liability disappears when the suspension of measures has continued for three years.

(Hiroaki Urano, Professor at Rissho University and Certified Public Tax Accountant / 2007)

Source : "Chiezo" published by Asahi Shimbun Publications Co., Ltd. About Chiezo

Japanese:

税務署などの課税庁は、納期限までに租税が納付されない時は、原則として督促をし、次に滞納処分を行う。滞納処分は、差し押さえ、換価、配当の3段階からなる。国税に関する滞納処分は国税徴収法に規定され、地方税や公課(手数料など、租税以外の公の金銭負担)の滞納処分についてもこれに依拠している。国税徴収法は、滞納者に一定の要件がある時には滞納処分の執行停止をするとしている(153条)。その要件は、(1)滞納処分を執行することができる財産がない時、(2)滞納処分をすることによって生活を著しく窮迫させる恐れがある時、(3)その所在及び滞納処分を執行できる財産が共に不明である時。滞納処分の執行停止は納税の緩和制度であるが、他の緩和制度とは異なり、執行停止が3年間継続した時は納税義務が消滅する。

(浦野広明立正大学教授・税理士／ 2007年)

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