国税徴収法の一部を改正する法律
法令番号: 法律第78号
公布年月日: 昭和26年3月31日
法令の形式: 法律

提案理由 (AIによる要約)

政府は税制改正を進め国民負担の軽減合理化を図ってきたが、徴収制度についても合理化を図り、より円滑で適正な納税を実現する必要があるとの認識から、国税徴収法の改正を提案した。改正の主な内容は、納税者の特別な事情に応じた徴収・滞納処分の合理化、差押禁止物件範囲の拡張、加算税・延滞金の軽減措置、督促手数料の廃止、詐害行為等がある場合の徴収方法の改善、国税と地方税の徴収順位の同一化などである。これらの改正により、より適正かつ円滑な徴税の実現を目指すものである。

参照した発言:
第10回国会 参議院 大蔵委員会 第24号

審議経過

第10回国会

参議院
大蔵委員会 - 第24号
(昭和26年3月20日)
衆議院
大蔵委員会 - 第40号
(昭和26年3月23日)
大蔵委員会 - 第42号
(昭和26年3月26日)
大蔵委員会 - 第43号
(昭和26年3月27日)
本会議 - 第25号
(昭和26年3月27日)
参議院
大蔵委員会 - 第29号
(昭和26年3月28日)
大蔵委員会 - 第30号
(昭和26年3月29日)
本会議 - 第34号
(昭和26年3月30日)
衆議院
本会議 - 第48号 附録
(昭和26年6月5日)
参議院
本会議 - 附録
(昭和26年6月6日)
国税徴收法の一部を改正する法律をここに公布する。
I hereby promulgate the Law for Partial Amendments to the National Tax Collection Law.
御名御璽
Signed:HIROHITO, Seal of the Emperor
昭和二十六年三月三十一日
This thirty-first day of the third month of the twenty-sixth year of Showa (March 31, 1951)
内閣総理大臣　吉田茂
Prime Minister　YOSHIDA Shigeru
法律第七十八号
Law No.78
国税徴收法の一部を改正する法律
Law for Partial Amendments to the National Tax Collection Law
国税徴收法（明治三十年法律第二十一号）の一部を次のように改正する。
The National Tax Collection Law (Law No.21 of 1897) shall be partially amended as follows:
第二條第一項中「並其ノ督促手数料及滯納処分費」を「及其ノ滯納処分費」に改め、「以下本條中同ジ」を削り、同條第二項中「並其ノ督促手数料及滯納処分費」を「及其ノ滯納処分費」に、「地方公共団体ノ徴收金」を「他ノ国税及其ノ滯納処分費並地方公共団体ノ徴收金」に改め、同條第三項を削り、同條第四項中「並其ノ督促手数料及滯納処分費」を「及其ノ滯納処分費」に、「当該地方公共団体ノ徴收金」を「其ノ差押ニ係ル地方公共団体ノ徴收金」に改め、同項の次に次の二項を加える。
In Article 2 paragraph 1, ", demand charges for taxpayment and disposal charges of delinquency" shall be amended as "and disposal charges of delinquency" and "hereinafter the same in this Article" shall be deleted, and in paragraph 2 of the same Article, ", demand charges for taxpayment and disposal charges of delinquency" and "the collecting sum of the local public body" shall be respectively amended as "and disposal charges of delinquency" and "other national taxes, disposal charges of delinquency and collecting sum by the local public body" ;paragraph 3 of the same Article shall be deleted, and in paragraph 4 of the same Article, ", demand charges for taxpayment and disposal charges of delinquency" and "shall not be collected in preference to the collecting sum of the local public body" shall be respectively amended as "and disposal charges of delinquency" and "shall be collected later than the collecting sum by the local public body relating to the attachment" ;and the following two paragraphs shall be added next to the same apragraph:
納税人公課ノ滯納ニ因リ滯納処分ヲ受ケタルトキ、強制執行ヲ受ケタルトキ、競売ノ開始アリタルトキ又ハ破産ノ宣告ヲ受ケタルトキニ於テ收税官吏ガ当該行政機関、公共団体、執行裁判所、執行吏、強制管理人又ハ破産管財人ニ対シ交付ヲ求メタル国税及其ノ滯納処分費ハ此等ノ者ニ対シ交付ヲ求メタル地方公共団体ノ徴收金ト同順位ニテ之ヲ徴收ス此ノ場合ニ於テ此等ノ処分アリタル日前ニ納期ノ到来シタル国税及其ノ滯納処分費並地方公共団体ノ徴收金ハ其ノ日以後納期ノ到来シタル国税及其ノ滯納処分費並地方公共団体ノ徴收金ニ先チテ之ヲ徴收ス
In a case where a taxpayer has been subject to the disposal of delinquency, compulsory execution, opening of auction or adjudication of bankruptcy on account of the dolinquency of public charges, the national tax and disposal charges of delinquency which have been demanded by a tax collector to be delivered from the interested administrative organization, public body, court of execution, bailiff, coercive administrator or bankruptcy administrator shall be collected in the same order as such collecting sum by the local public body as demanded to be delivered from such person. In this case, the national tax, disposal charges of delinquency and collecting sum by the local public body, which had been already due before the said dispositions were made shall be collected in preference to the national tax, disposal charges of delinquency and the collecting sum by the local public body which have been due after such dispositions.
前項後段ノ適用ニ付テハ国税中利子税額、過少申告加算税額、過少納付加算税額、無申告加算税額、源泉徴收加算税額、軽加算税額及重加算税額（以下利子税額及加算税額ト謂フ）、延滯加算税額並国税ノ滯納処分費並地方公共団体ノ徴收金中督促手数料、過少申告加算金、不申告加算金、重加算金、延滯金、延滯加算金及滯納処分費ニ在リテハ此等ノ徴收金ヲ併セ又ハ加算シテ徴收セラルル国税及地方税ノ納期ヲ以テ其ノ納期ト看做ス
In applying the latter part of the preceding paragraph, the due date of payment of the interest on delinquent tax, negligence declaration additional, tax, negligence payment additional tax, non-filing additional tax, withholding additional tax, light additional tax and heavy additional tax, (hereinafter referred to as "the interest on delinquency tax and additional taxes" ) delinquent additional tax and disposal charges of delinquency among the national tax and the due date of payment of the demand charges, negligence declaration additional money, non-fling additional money, heavy additional money, delinquent money, delinquent additional money and disposal charges of delinquency among the collecting sum by the local public body shall be respectively the due date of payment of national tax and local tax to be collected together with the abovementioned taxes and money.
同條第五項中「公課」を「国税及地方公共団体ノ徴收金以外ノ公課」に、「執達吏」を「執行吏」に、「並其ノ督促手数料及滯納処分費」を「及其ノ滯納処分費」に改め、同條第六項中「督促手数料及滯納処分費ハ」を「滯納処分費ハ其ノ」に改める。
In paragraph 5 of the same Article, "public charges" shall be amended as "public charges other than the national tax and the collecting sum by the local public body" , and "bailiff (shittatsuri)" as "bailiff (shikkori)" , and ", demand charges for taxpayment and disposal charges of delinquency" as "and disposal charges of delinquency" , and "shall not be collected in preference to" as "shall be collected later than" ;and in paragraph 6 of the same Article, "demand charges for taxpayment and disposal charges of delinquency" shall be amended as "disposal charges of delinquency" .
第四條ノ一第七号を同條第八号とし、同條第六号の次に次の一号を加える。
In Article 4-(1) item 7 shall be made item 8 of the same Article;and the following one item shall be added next to item 6 of the same Article:
七　納税人納税管理人ヲ定メズシテ本邦内ニ住所及居所ヲ有セザルニ至ルトキ
　In case a taxpayer has become to have neither domicile nor residence within Japan without appointing any administrator for taxpayment.
第四條ノ二及び第四條ノ三を次のように改める。
Article 4-(2) and Article 4-(3) shall be respectively amended as follows:
第四條ノ二　相続ノ開始アリタル場合ニ於テハ相続人（包括受遺者ヲ含ム）又ハ相続財団ハ被相続人（包括遺贈者ヲ含ム以下同ジ）ニ課セラルベキ又ハ被相続人ノ納付スベキ国税並被相続人ノ未納ノ国税及滯納処分費ヲ納付スルノ義務ヲ有ス但シ限定承認ヲ為シタル相続人ハ相続ニ因リテ得タル財産ノ価額ヲ限度トシテ其ノ義務ヲ有ス
Article 4-(2).　In the case of the beginning of succession, the successor (including the general bequestee) or the estate shall be liable to pay the national tax which is to be imposed on or to be paid by the decedent (including the general bequester;hereinafter the same) and shall be liable to pay the national tax and disposal charges of delinquency which have not been paid by the decedent; provided that, a successor who has effected the qualified acceptance shall be liable for taxpayment to the extent of the value of property received due to the suecession.
前項ノ場合ニ於テ相続人又ハ包括受遺者二人以上アルトキハ此等ノ者ハ同項ニ依リ納付スベキ国税及滯納処分費ノ各々ニ付其ノ相続又ハ遺贈ニ因リテ得タル財産ノ価額ニ按分シテ計算シタル額ノ国税及滯納処分費ヲ納付スルノ義務ヲ有ス此ノ場合ニ於テ此等ノ者ハ其ノ相続又ハ遺贈ニ因リテ得タル財産ノ価額ノ限度ニ於テ其ノ納付スベキ国税及滯納処分費ニ付互ニ連帶シテ納付スルノ義務ヲ有ス
In the case under the preceding paragraph, if there are two or more sucessors or general bequestees, they shall be liable to pay the national tax and disposal charges of delinquency to the extent of such amount as computed by dividing the national tax and disposal charges of delinquency to be paid under the same paragraph in proportion to the value of property received by each of them due to the sucession or bequest. In this case, they shall be jointly liable for payment of the national tax and disposal charges of delinquency to the extent of the value of the property received due to the succession or bequest.
第四條ノ三　法人合併ヲ為シタル場合ニ於テハ合併後存続スル法人又ハ合併ニ因リ設立シタル法人ハ合併ニ因ル消滅シタル法人ニ課セラルベキ又ハ合併ニ因リ消滅シタル法人ノ納付スベキ国税並合併ニ因リ消滅シタル法人ノ未納ノ国税及滯納処分費ヲ納付スルノ義務ヲ有ス
Article 4-(3).　In the case of amalgamation of corporations, a corporation which survives after the amalgamation or which is newly created due to the amalgamation shall be liable to pay the national tax which is to be imposed on or to be paid by a corporation which ceases to exist due to the amalgamation and the national tax and disposal charges of delinquency which have not been paid by the corporation which ceases to exist due to the amalgamation.
第四條ノ四　法人解散ヲ為シタル場合ニ於テ当該法人ニ課セラルベキ又ハ当該法人ノ納付スベキ国税並当該法人ノ未納ノ国税及滯納処分費ヲ納付セズシテ残余財産ノ分配又ハ引渡ヲ為シタルトキハ清算人及残余財産ノ分配又ハ引渡ヲ受ケタル者ハ連帶シテ之ヲ納付スルノ義務ヲ有ス但シ清算人ハ分配又ハ引渡ヲ為シタル財産ノ価額ノ限度ニ於テ残余財産ノ分配又ハ引渡ヲ受ケタル者ハ其ノ受ケタル財産ノ価額ノ限度ニ於テ其ノ責ニ任ズ
Article 4-(4).　In the case of dissolution of a corporation, if such corporation has distributed or transferred its residual assets, without paying any national tax which is to be imposed on or to be paid by the said corporation and any national tax and disposal charges of delinquency which have not been paid by the said corporation, the liquidator and the persons to whom the residual assets have been distributed or transferred shall be jointly liable to pay such tax and charges; provided that, the liquidator shall be liable for taxpayment to the extent of the value of assets distributed or transferred and the persons to whom the residual assets have been distributed or transferred shall be liable for taxpayment to the extent of the value of assets received by himself.
前項但書ノ規定ハ第二十九條ノ適用ヲ妨ゲズ
The provision of the proviso to the preceding paragraph shall not prevent the application of the provision of Article 29.
第四條ノ四中「、督促手数料」を削り、同條を第四條ノ五とし、第四條ノ五を次のように改める。
In Article 4-(4), ", demand charges" shall be deleted, and the same Article shall be made Article 4-(5);and Artice 4-(5) shall be amended as follows:
第四條ノ六　納税人国税ヲ滯納シタル場合ニ於テ其ノ有スル同族会社ノ株式又ハ出資アルトキハ当該株式又ハ出資ニ付左ニ該当スル事由アリ且当該納税人ノ財産（当該同族会社ノ株式又ハ出資ヲ除ク）ニ就キ滯納処分ヲ執行スルモ仍徴收スベキ国税及滯納処分費ニ不足スト認メラルルトキニ限リ其ノ有スル当該同族会社ノ株式又ハ出資（当該滯納ニ係ル国税中納期限ノ最モ古キモノノ納期限ノ二箇年前マデニ取得シタルモノヲ除ク）ノ価額ノ限度ニ於テ当該同族会社ヲシテ其ノ滯納ニ係ル国税及滯納処分費ヲ納付セシム
Article 4-(6).　In a cage where a taxpayer has failed to pay the due national tax, if he has any share of stock or investment of a family corporation, the family corporation shall be liable to pay the unpaid tax and disposal charges of delinquency to the extent of the value of the share or investment of such family corporation owned by him (excluding the ones received before two years or more from the due date of payment of the tax of which due date of payment is the oldest among all of the delinquent national taxes), only when there is a reason falling under any one of the following items and the unpaid tax and disposal charges of delinquency to be collected still will remain even though the disposal of delinquency may be made on the taxpayer's property (excluding the share or investment of the family corporation):
一　当該株式又ハ出資ヲ再度公売ニ付スルモ買受人ナク又ハ其ノ価格見積価格ニ達セザルコト
1.　If no one purchases even in twice public sales of the share or investment of the family corporation or if the price thereof does not reach the estimated value;
二　当該株式又ハ出資ノ讓渡ニ付法律又ハ定款ニ制限アル為之ヲ讓渡スルコト能ハザルコト
2.　If such share or investment can not be transferred because of the restriction by laws or articles of the corporation.
前項ノ場合ニ於テ当該同族会社其ノ国税及滯納処分費ヲ完納セザルトキハ当該同族会社ニ対シ滯納処分ヲ行フ但シ当該同族会社ノ財産ノ公売（政府ニ依ル買上及随意契約ヲ以テスル売却ヲ含ム以下本條中同ジ）ハ納税人ノ財産ヲ公売ニ付シタル後之ヲ為スベシ
In the case under the preceding paragraph, if such family corporation has failed to pay the due national tax and disposal charges of delinquency in full, the disposal of delinquency shall be made on such family corporation; provided that, the public sale of the property of the family corporation (including the purchase by the Government and the sale by way of private contract;hereinafter the same in this Article) shall be made after the taxpayer's property was disposed by public sale.
前項ノ場合ニ於テ当該同族会社前二項ノ処分ニ付第三章ノ二ニ依ル再調査若ハ審査ノ請求又ハ訴訟ヲ提起シタルトキハ当該請求又ハ訴訟ノ繋属スル間其ノ財産ノ公売ヲ為スコトヲ得ズ
In the case under the preceding paragraph, if such family corporation has made the request for reinvestigation or reconsideration or proposed any suit under Chapter III-2 with respect to the disposition under the preceding two paragraphs, the property of the family corporation shall not be put to public sale during the term in which such request has been made or such suit has been brought to the court.
第一項ノ同族会社ノ株式又ハ出資ノ価額ハ同項ノ処分ヲ為ス時ニ於ケル該当同族会社ノ資産ノ総額ヨリ債務ノ総額ヲ控除シタル額ヲ其ノ株式又ハ出資ノ数ニテ除シタル額ヲ基礎トシテ計算シタル額ニ依ル
The value of the share or investment of family corporation under paragraph 1 shall be computed on the basis of the amount obtained by deducting the liabilities from the family corporations assets as of the time of the disposition as provided for in the same paragraph and then by dividing thus balanced amount by the number of shares or investments.
第一項ノ同族会社ハ第三十二條ノ適用ニ付テハ之ヲ納税者ト看做ス
The family corporation under paragraph 1 shall be deemed as the taxpayer for the purpose of applying Article 32.
第一項ノ規定ハ当該同族会社ヨリ納税人ニ対スル求償権ノ行使ヲ妨ゲズ
The provision of paragraph 1 shall not prevent such family corporation from exercising the right of claiming compensation to the taxpayer.
第一項ノ同族会社トハ同項ノ納税人ヲ其ノ判定ノ基礎トナル株主又ハ社員トシテ選定シタル場合ニ法人税法第七條の二第一項ノ同族会社ニ該当スル会社ヲ謂ヒ同族会社ナリヤ否ヤノ判定ハ第一項ノ処分ヲ為ス時ノ現況ニ依ル
The family corporation under paragraph 1 shall mean a corporation which falls under the family corporation as provided for in Article 7-(2) paragraph 1 of the Corporation Tax Law if the taxpayer has been selected as the shareholder or partner which is the basis for judging whether family corporation or non-family corporation and the judgement whether a corporation is the family corporation or not shall be made as of the day of the disposition under paragraph 1.
第四條ノ七　納税人国税ヲ滯納シタル場合ニ於テ其ノ財産ノ差押ヲ免ルル為其ノ親族其ノ他当該納税人ト特殊ノ関係アル個人ニシテ政令ヲ以テ定ムルモノ又ハ当該納税人ガ株式若ハ出資ヲ有スル同族会社ニ対シ贈與シ又ハ著シク低キ額ノ対価ヲ以テ讓渡シタル財産（当該滯納ニ係ル国税中納期限ノ最モ古キモノノ納期限ノ二箇年前マデニ贈與又ハ讓渡シタルモノヲ除ク）アルトキハ当該納税人ニ就キ滯納処分ヲ執行スルモ仍徴收スベキ国税及滯納処分費ニ不足スト認メラルルトキニ限リ此等ノ者ガ現ニ有スル当該財産（当該財産ノ異動ニ因リ取得シタル財産及此等ノ財産ニ起因シテ取得シタル財産ヲ含ム）ノ価額（納税人ニ対シ当該財産ノ対価トシテ支拂ヒタル額アルトキハ其ノ額ヲ控除シタル金額）ノ限度ニ於テ此等ノ者ヲシテ其ノ滯納ニ係ル国税及滯納処分費ヲ納付セシム
Article 4-(7).　In a case where a taxpayer has failed to pay the national tax, if he has donated or transferred his property (excluding the one donated or transferred before two years or more from the due date of payment of the national tax of which due date of payment is the oldest among all of the delinquent national taxes) with the considerably low consideration to his relatives or such individuals with a special relation with him as prescribed by Cabinet Order or to family corporation of which shares of investments are owned by him, with intent to evade the attachment on the property, the abovementioned persons shall be liable to pay the delinquent tax and disposal charges of delinquency to the extent of the current value (if some considerations have been paid to the taxpayer, the value of the property minus such considerations) of the property (including the property acquired due to the transfer of the property concerned and also the property received together with the property concerned) owned by such persons, only when the unpaid tax and disposal charges of delinquency seem to remain even after the disposal of delinquency may be made to the taxpayer.
前條第二項、第三項及第五項乃至第七項ハ前項ノ場合ニ付之ヲ準用ス但シ同條第二項、第三項、第五項及第六項中同族会社トアルハ前項ニ依ル処分ヲ受ケタル者トス
The provisions of paragraphs 2, 3, 5 to 7 inclusive of the preceding Article shall apply mutatis mutandis to the case under the preceding paragraph;provided that the family corporation in paragraphs 2, 3, 5 and 6 shall be a person to whom the disposition has been made under the preceding paragraph.
第四條ノ六を第四條ノ八とし、以下第四條ノ八までを二條ずつ繰り下げる。
Article 4-(6) shall be made Article 4-(8), and the following Article to Article 4-(8) inclusive shall be moved down by two.
第七條及び第八條を次のように改める。
Articles 7 and 8 shall be amended as follows:
第七條　政府ハ納税人左ノ各号ノ一ニ該当スル場合ニ於テ当該各号ノ事由ニ因リ其ノ徴收セラルベキ又ハ納付スベキ国税及滯納処分費ノ全部又ハ一部ヲ金銭ヲ以テ一時ニ徴收シ又ハ納付スルコト能ハズト認ムルトキハ其ノ徴收シ又ハ納付スルコト能ハズト認メラルル金額ヲ限度トシテ当該納税人ノ申請ニ依リ一箇年以内ノ期間ヲ限リ其ノ徴收ヲ猶予スルコトヲ得此ノ場合ニ於テ其ノ徴收ノ猶予ハ分割徴收ノ方法ニ依ルコトヲ妨ゲズ
Article 7.　In a case where a taxpayer comes under any of the following items, the Government may, if it deems it difficult to collect the national tax to be collected or disposal charges of delinquency to be paid by the taxpayer in lump sum cash, postpone the collection of the whole or a part of the national tax or disposal charges of delinquency concerned only for one-year-period, by an application of the taxpayer, to the extent of the amount which is deemed difficult to be collected or paid in lump sum cash:
一　納税人其ノ資産ニ付震災、風水害、落雷、火災若ハ此等ニ類スル災害ヲ受ケ又ハ盜難ニ罹リタルトキ
1.　In case a taxpayer's property has suffered from earthquake, storm, flood, lightening, fire or the like, or theft;
二　納税人又ハ其ノ同居ノ親族疾病ニ罹リタルトキ
2.　In case a taxpayer or his relative has been taken ill;
三　納税人其ノ事業ヲ廃止又ハ休止シタルトキ
3.　In case a taxpayer has discontinued or suspended his business;
四　納税人其ノ事業ニ付甚大ナル損失ヲ受ケタルトキ
4.　In case a taxpayer's business has suffered a serious loss;
五　其ノ他前各号ノ事由ニ類スル事由アリタルトキ
5.　In case there occurs any event similar to that enumerated in each of the preceding items.
納税人政府ガ其ノ賦課ヲ為ス権利ヲ行使シ得ル時ヨリ一箇年ヲ経過シタル後国税（利子税額及加算税額ヲ除ク以下本項中同ジ）ノ賦課ヲ受ケタル場合ニ於テ当該賦課ニ因リ徴收セラルベキ税額（当該国税ニ係ル利子税額及加算税額、延滯加算税額並滯納処分費ヲ含ム）ノ全部又ハ一部ヲ金銭ヲ以テ一時ニ徴收シ又ハ納付スルコト能ハザル事由アルトキ亦前項ニ同ジ但シ其ノ徴收ノ猶予ノ申請ハ当該国税ノ納期限内ニ為スコトヲ要スルモノトシ、其ノ徴收ヲ猶予スベキ期間ハ当該国税ノ納期限ヨリ一箇年以内トス
The same shall apply to the case where a taxpayer on whom the national tax (excluding the interest on delinquent tax and the additional taxes;hereinafter the same in this paragraph) was imposed after the lapse of one year from the time when the Government can exercise the taxing power to the tax concerned is difficult to pay the whole or a part of tax to be collected due to the assessment (including the interest on delinquent tax, additional taxes, delinquent additional tax and disposal charges of delinquency, which are related to the national tax concerned) in lump sum cash;provided that the application for the postponement of collection shall be made by the due date of payment of the national tax concerned, and the period to be postponed shall not be over one year from the due date of payment of the national tax concerned.
昭和二十二年法律第百七十五号（災害被害者ニ対スル租税ノ減免、徴收猶予等ニ関スル法律）第九條ニ依リ徴收ノ猶予ヲ受クルコトヲ得ル場合ニ於テハ当該災害ニ因ル徴收ノ猶予ニ付テハ第一項ニ拘ラズ同法ニ定ムル所ニ依ル
In case the collection may be postponed in accordance with Article 9 of the Law concerning Reduction, Exemption and Postponement of Collection of Tax for Sufferers from Calamities (Law No.175 of 1947), the postponement of tax collection on account of the calamity concerned shall, notwithstanding the provision of paragraph 1, be subject to the provisions of the same Law.
第七條ノ二　政府ハ前條第一項ニ依リ徴收ヲ猶予スル場合ニ於テ其ノ徴收ヲ猶予スル金額ガ五万円ヲ超エ且当該金額ノ徴收ヲ確保スル為必要アリト認ムルトキハ其ノ徴收ヲ猶予スル金額ヲ限度トシテ相当ノ担保ヲ徴スルコトヲ得
Article 7-(2).　The Government may, in the case of postponement of tax collection under paragraph 1 of the preceding Article, if the amount of tax of which collection may be postponed exceeds 50,000 yen and the Government recognizes necessity for securing the collection of the tax concerned, procure adequate security within the limit of the amount of which payment is to be postponed.
政府ハ前條第二項ニ依リ徴收ヲ猶予スル場合ニ於テハ其ノ徴收ヲ猶予スル金額ヲ限度トシテ相当ノ担保ヲ徴スベシ但シ其ノ徴收ヲ猶予スル金額ガ五万円以下ナル場合及相当ノ担保ヲ徴シ難キ特別ノ事情アル場合ニ於テハ此ノ限ニ在ラズ
The Government shall, in the case of the postponement of tax collection under paragraph 2 of the preceding Article, procure the security within the limit of the amount of which collection is postponed;provided that the same shall not apply to the cases where the amount of which collection may be postponed is not more than 50,000 yen and where it is difficult to procure the adequate security due to the special causes.
前二項ニ依リ担保ヲ徴スル場合ニ於テ其ノ徴收ヲ猶予スル国税及滯納処分費ニ付差押ヘタル財産アルトキハ当該担保ノ額ハ其ノ徴收ヲ猶予スル金額ヨリ当該差押ニ係ル財産ノ価額ヲ控除シタル額ヲ限度トス
In the case of procuration of the security under the preceding two paragraphs, if there is any property already attached concerning the national tax and disposal charges of delinquency of which payments may be postponed, the amount of security concerned shall not exceed the amount of which collection may be postponed, minus the value of the property attached.
政府ハ前條ニ依リ徴收ヲ猶予シタル場合ニ於テ其ノ徴收ヲ猶予シタル国税及滯納処分費ニ付差押ヘタル財産アルトキハ納税人ノ申請ニ依リ当該差押ヲ解除スルコトヲ得
In case the Government has postponed the collection under the preceding Article, if there is any property already attached concerning the national tax and disposal charges of delinquency of which collection was postponed, the Government may release such attachment by an application of the taxpayer.
政府ハ担保物ノ価額減少シ若ハ保証人ノ資力徴收ヲ猶予シタル金額ノ納付ニ堪ヘザルニ到リタルモノト認ムル場合又ハ前項ニ依リ差押ヲ解除シタル場合ニ於テハ増担保其ノ他担保ノ提供又ハ保証人ノ変更其ノ他担保ノ変更ヲ求ムルコトヲ得
In case the Government recognizes that the value of security will be decreased or that the fund of guarantor will become insufficinet to the amount of which collection was postponed or the attachment was released under the preceding paragraph, the Government may claim the increase of security, offering of other securities, or the change of guarantor or security.
第一項及第二項ノ担保ノ種類及其ノ提供ノ手続ニ付必要ナル事項ハ政令ヲ以テ之ヲ定ム
The necessary matters concerning the kind of security and precedure for offering of the security shall be prescribed by Cabinet Order.
第七條ノ三　第七條ニ依リ徴收ノ猶予ヲ受ケタル者左ノ場合ニ該当スルトキハ政府ハ其ノ徴收ヲ猶予シタル国税及滯納処分費ノ全部又ハ一部ニ付其ノ徴收ノ猶予ヲ取消シ之ヲ一時ニ徴收スルコトヲ得此ノ場合ニ於テハ緊急ノ必要アル場合ヲ除クノ外予メ其ノ徴收ノ猶予ヲ受ケタル者ノ弁明ヲ聞クコトヲ要ス
Article 7-(3).　In case a person who got a benefit of postponement of collection in accordance with Article 7 comes under any one of the foling items, the Government may cancel wholly or partially the postponement of collection concerning the national tax and disposal charges of delinquency of which collection was postponed and collect it in lump sum. In this case, the Government shall hear in advance the explanation of a person who got a benefit of postponement of collection, except for the emergent case:
一　分割徴收ヲ認メタル国税及滯納処分費ヲ期限内ニ納付セザルトキ
1.　Where a taxpayer has failed to pay the national tax and disposal charges of delinquency which is allowed to be paid in instalment, by the due date of payment;
二　前條第五項ノ求ニ応ゼザルトキ
2.　Where a taxpayer has not obeyed the request under paragraph 5 of the preceding Article;
三　其ノ徴收ノ猶予ヲ受ケタル者資力回復シ従前ノ條件ニ依リ徴收ノ猶予ヲ為スコト不適当ト認メラルルトキ
3.　Where a person who got a benefit of postponement of collection has recovered his means and the Government recognizes that it is not necessary to postpone the collection under the same condition as before;
四　第四條ノ一各号ノ事由生ジタル場合ニシテ其ノ徴收ヲ猶予シタル期限ニ到リ其ノ徴收ヲ猶予シタル国税及滯納処分費ノ徴收ヲ完ウスルコト能ハズト認メラルルトキ
4.　It seems to be impossible to collect the national tax and disposal charges of delinquency of which payment was postponed, within the postponement period as a result of the occurrence of a reason falling under any one of the items of Article 4-(1).
第七條ニ依リ徴收ノ猶予ヲ受ケタル者其ノ徴收ノ猶予ヲ受ケタル国税及滯納処分費ヲ期限内ニ納付セザル場合又ハ前項ニ依リ徴收ヲ為ス場合ニ於テ其ノ徴收スベキ国税及滯納処分費ニ付徴シタル担保アルトキハ滯納処分ノ場合ノ財産ノ処分ノ例ニ依リ当該担保物ヲ処分シテ其ノ徴收スベキ国税及滯納処分費並担保物ノ処分費ニ充テ又ハ保証人ヲシテ其ノ徴收スベキ国税及滯納処分費ヲ納付セシム此ノ場合ニ於テ担保物ノ価額徴收スベキ国税及滯納処分費並担保物ノ処分費ニ充テ仍不足アルトキハ納税人ノ他ノ財産ニ就キ滯納処分ヲ行ヒ保証人其ノ納付スベキ金額ヲ完納セザルトキハ納税人ニ対シ滯納処分ヲ行ヒ仍不足アルトキ又ハ納税人ニ対シ滯納処分ヲ行フモ仍不足アリト認ムルトキハ保証人ニ対シ滯納処分ヲ行フ
In case a person who got a benefit of postponement of collection in accordance with Article 7 has failed to pay the national tax and disposal charges of delinquency of which collection was postponed, by the due date of payment or in case the Government collects the tax and charges in accordance with the preceding paragraph, if there is any security procured concerning the national tax and disposal charges of delinquency to be collected, the Government shall dispose such security in the same manner as in the case of disposal of delinquency to appropriate for the amount of national tax, disposal charges of delinquency to be collected and expenses for the disposition, or let the guarantor pay the national tax and disposal charges of delinquency to be collected. In this case, if the value of security is insufficient for the amount of national tax and disposal charges of delinquency to be collected and expenses for disposition of such security, the disposal of delinquency shall be made on other property of taxpayer, and if his guarantor fails to pay the amount to be collected in full, the disposal of delinquency shall be made upon the taxpayer's property and if there still remain some deficits or the disposal of delinquency does not cover the deficit, the disposal of delinquency shall be made on the property of the guarantor.
前項ノ保証人ハ第三十二條ノ適用ニ付テハ之ヲ納税者ト看做ス
For purposes of application of Article 32, the guarantor under the preceding paragraph shall be deemed to be the taxpayer.
第七條ニ依リ徴收ヲ猶予シタル場合ニ於テ其ノ徴收ヲ猶予シタル国税及滯納処分費ニ付差押ヘタル財産中債権又ハ天然若ハ法定ノ果実ヲ生ズル財産アルトキハ政府ハ其ノ徴收ヲ猶予シタル後ニ於テモ第三債務者ヨリ給付ヲ受ケタル財産又ハ其ノ取得シタル天然若ハ法定ノ果実ヲ以テ其ノ徴收ヲ猶予シタル国税及滯納処分費ニ充ツルコトヲ得此ノ場合ニ於テ第三債務者ヨリ給付ヲ受ケタル財産又ハ其ノ取得シタル天然若ハ法定ノ果実通貨以外ノ財産ナルトキハ第二十四條又ハ第二十五條ニ依リ之ヲ処分シ其ノ代金ヲ以テ当該国税及滯納処分費ニ充ツルモノトス
In case the collection was postponed in accordance with Article 7, if the property attached concerning the national tax and disposal charges of delinquency involves the credit or such property as yields natural fruit or legal fruit, the Government may appropriate the property rceeived from the third obligor or the natural or legal fruit already acquired, for national tax and disposal charges of delinquency of which collection was postponed, even after the collection was postponed. In this case, if the property received from third person or the natural or legal fruit already acquired is other than currency, the Government shall dispose such property or fruit in accordance with Article 24 or Article 25 to appropriate for such national tax and disposal charges of delinquency.
第七條ニ依リ徴收ヲ猶予シタル国税及滯納処分費ニ付徴シタル担保物ニ付当該国税及滯納処分費以外ノ公課ノ滯納ニ因ル滯納処分若ハ強制執行アリタル場合又ハ競売ノ開始アリタル場合ニ於テ当該行政機関、公共団体、執行裁判所、執行吏又ハ強制管理人ニ対シ当該国税及滯納処分費ノ交付ヲ求メタルトキハ当該担保物ノ価格ヲ限度トシ当該国税及滯納処分費ハ当該担保物ニ付滯納処分ヲ為シ又ハ此等ノ者ニ対シ交付ヲ求メタル国税及其ノ滯納処分費並地方公共団体ノ徴收金（当該担保物ニ付滯納処分ヲ為シタル国税ノ滯納処分費並地方税ノ滯納処分費及督促手数料ヲ除ク）ニ先チテ之ヲ徴收ス
In case the security which was offered for the national taxes and disposal charges the collection of which was postponed in accordance with Article 7 is subject to the delinquency disposal or to the coercive execution or is put at the public sale for the payment of the delinquent public charges other than those national taxes and disposal charges in question, if the administrative organ, public body, court of execution, bailiff or compulsory administrator is required to deliver the national taxes and disposal charges in question, but only to the extent of the amount not exceeding the value of the security shall be collected in preference to the national taxes, disposal charges and the collecting sum by local public body (excluding the disposal charges and demand charges for the national or local taxes in respect to which the security was subject to delinquency disposal) in respect to which the security was subject to delinquency disposal or to which organ, body or person is required to deliver.
第八條　第七條第一項第一号若ハ第二号若ハ昭和二十二年法律第百七十五号第九條ニ依リ徴收ヲ猶予シタル場合又ハ第十二條第一項ニ依リ滯納処分ノ執行ヲ停止シタル場合ニ於テハ其ノ徴收ヲ猶予シ又ハ滯納処分ノ執行ヲ停止シタル国税ニ係ル利子税額中当該猶予又ハ停止ヲ為シタル期間ニ対応スル部分ノ金額ノ全部又ハ一部ヲ免除スルコトヲ得
Article 8.　In case the tax collection was postponed in accordance with Article 7 paragraph 1 item 1 or 2 or in accordance with Article 9 of Law No.175 of 1947, or in case delinquency disposal was suspended in accordance with Article 12 paragraph 1, the amount of interest accrued during the term of postponement or suspension on delinquent tax of which the collection was postponed or in respect of which the delinquent disposal is suspended shall be wholly or partially exempted.
第九條第二項を次のように改める。
Article 9 paragraph 2 shall be amended as follows:
前項ノ督促状ニ依リ指定スベキ期限ハ督促状ヲ発スル日ヨリ起算シテ十日以上経過シタル日ナルコトヲ要ス但シ第四條ノ一各号ノ事由アルトキハ此ノ限ニ在ラズ
The due date to be designated, in the demand note under the preceding paragraph, shall be the day after ten days or more from the day when the note is issued, provided that, this shall not apply to the case where the cause under any item of Article 4-(1) is found.
同條第三項中「所得税法其ノ他ノ法律ニ依リ税額ニ併セ納付スベキ利子税額並税額ニ加算シテ徴收セラルベキ過少申告加算税額、過少納付加算税額、無申告加算税額、源泉徴收加算税額、軽加算税額、加算税額及重加算税額」を「利子税額及加算税額並所得税法第六十二條の四第一項ニ依ル加算税額」に改め、同條第九項中「免除スルコトヲ得」の下に「但シ第三号乃至第五号ノ場合ニ在リテハ当該猶予又ハ停止ヲ為シタル期間ニ対応スル部分ノ金額ニ限ル」を加え、同項第三号を同項第六号とし、同項第二号の次に次の三号を加える。
In paragraph 3 of the same Article, "the interest on delinquent tax to be paid in addition to the tax amount and the negligence declaration additional tax, negligence payment additional tax, non-filing additional tax, withholding additional tax, light additional tax, additional tax and heavy additional tax to be collected in addition to the tax amount by virtue of the Income Tax Law and the other Laws" shall be amended as "the interest on delinquent tax, additional tax and such additional tax provided for in Article 62-(4) paragraph 1 of the Income Tax Law" ;in paragraph 9 of the same Article, "; provided that, in cases under items 3 to 5 inclusive, the exemption may be allowed only to the extent of the amount corresponding to the term of postponement or suspension." shall be added next to "may be exempted;" ;and item 3 of the same paragraph shall be made item 6 of the same paragraph;and the following three items shall be added next to item 2 of the same paragraph:
三　第七條第一項又ハ昭和二十二年法律第百七十五号第九條ニ依リ徴收ヲ猶予シタル場合
3.　In case the tax collection was postponed in accordance with Article 7 paragraph 1 or in accordance with Article 9 of Law No.175 of 1947;
四　第十二條第一項ニ依リ滯納処分ノ執行ヲ停止シタル場合
4.　In case the delinquency disposal was suspended in accordance with Article 12 paragraph 1;
五　第十二條ノ二第一項ニ依リ滯納処分ノ執行ヲ猶予シタル場合
5.　In case the delinquency disposal was postponed in accordance with Article 12-(2) paragraph 1.
同條に次の一項を加える。
The following one paragraph shall be added in the same Article:
第一項ニ依ル督促ハ民法第百五十三條ノ規定ニ拘ラズ時効中断ノ効力ヲ有ス
The demand under paragraph 1 shall possess the validity of interruption of prescription regardless of the provision of Article 153 of the Civil Code.
第十條第一号中「督促手数料及」を削る。
In Article 10 item (1), "the demand charges and" shall be deleted.
第十二條を次のように改める。
Article 12 shall be amended as follows:
第十二條　滯納者左ノ場合ニ該当スルトキハ政府ハ滯納処分ノ執行ヲ停止スルコトヲ得
Article 12.　The Government may, if a delinquent taxpayer falls under any of the following items, suspend the exercise of disposal of delinquency:
一　差押ヘ得ル財産ノ価額滯納処分費及第三條ニ依リ国税ニ先チテ徴收スル債権額ニ充テ残余ヲ得ル見込ナキトキ
1.　In case the value of the property to be attached seems to be less than the total of disposal charges of delinquency and of the credit to be collected in preference to the national tax in accordance with Article 3;
二　差押ヘ得ル財産ノ凡テニ付滯納処分ヲ為シタルモ仍徴收スベキ国税及滯納処分費ニ残余アルトキ
2.　In case there remain the national tax and disposal charges of delinquency to be collected, even if the whole of the property to be attached is subject to the disposal of delinquency;
三　滯納処分ノ執行ニ因リ滯納者ノ生活ヲ著シク窮迫ノ状態ニ陷ラシムル虞アルトキ
3.　In case it is feared that the livelihood of a delinquent taxpayer becomes seriously difficult if the disposal of delinquency is made;
四　滯納者ノ所在不明ニシテ差押ヘ得ル財産不明ノトキ
4.　In case a delinquent taxpayer's whereabout can not be known and his property to be attached can not be known.
政府ハ前項ニ依リ滯納処分ノ執行ヲ停止シタルトキハ其ノ旨ヲ滯納者ニ通知スベシ
The Government shall, if it has suspended the exercise of delinquency disposal in accordance with the preceding Article, notify a delinquenqt taxpayer to that effect.
政府ハ第一項第一号又ハ第三号ニ依リ滯納処分ノ執行ヲ停止シタル場合ニ於テ其ノ停止シタル国税及滯納処分費ニ付差押ヘタル財産アルトキハ当該差押ヲ解除スベシ
The Government shall, in case it has suspended the exercise of delinquency disposal in accordance with paragraph 1 item 1 or 3, if there exists any property attached with respect to the national tax and disposal charges of delinquency for which the exercise of delinquency disposal has been suspended, release the attachment concerned.
第一項ニ依リ滯納処分ノ執行ヲ停止シタル後三箇年以内ニ於テ滯納者左ノ場合ニ該当スト認ムルトキハ政府ハ爾後其ノ執行ノ停止ヲ取消スベシ此ノ場合ニ於テハ政府ハ其ノ旨ヲ滯納者ニ通知スベシ
In case a delinquent taxpayer falls under any of the following items within a three-year-period after the suspension of the exercise of delinquency disposal under paragraph 1, the Government shall release the suspension of the exercise. In this case, the Government shall notify a delinquent taxpayer to that effect:
一　第一項第一号ニ依リ滯納処分ノ執行ヲ停止シタル場合ニ於テ同号ノ事由存セザルニ到リ且同項第三号ノ事由ナキトキ
1.　In case the exercise of delinquency disposal has been suspended in accordance with paragraph 1 item 1 and a fact under the same item has come not to exist, and also there is no fact under item 3 of the same paragraph;
二　第一項第二号ニ依リ滯納処分ノ執行ヲ停止シタル場合ニ於テ差押ヘ得ル財産存スルニ到リ且同項第一号及第三号ノ事由ナキトキ
2.　In case the exercise of delinquency disposal, has been suspended in accordance with paragraph 1 item 2 and any property to be attached has come to exist, and also there are no facts under items 1 and 3 of the same paragraph;
三　第一項第三号ニ依リ滯納処分ノ執行ヲ停止シタル場合ニ於テ同号ノ事由存セザルニ到リ且同項第一号ノ事由ナキトキ
3.　In case the exercise of delinquency disposal has been suspended in accordance with paragraph 1 item 3 and a fact under the same item has come not to exist and also there is no fact under item 1 of the same paragraph;
四　第一項第四号ニ依リ滯納処分ノ執行ヲ停止シタル場合ニ於テ同号ノ事由存セザルニ到リ且同項第一号及第三号ノ事由ナキトキ
4.　In case the exercise of delinquency disposal has been suspended in accordance with paragraph 1 item 4 and a fact under the same item has come not to exist and also there is no fact under items 1 and 3 of the same paragraph.
第一項ニ依リ滯納処分ノ執行ヲ停止シタル国税及滯納処分費ノ納付ノ義務ハ前項ニ依リ滯納処分ノ執行ノ停止ヲ取消シタル場合ヲ除クノ外其ノ滯納処分ノ執行ヲ停止シタル後三箇年ヲ経過シタル時ニ於テ消滅ス
The obligation of payment of the national tax and disposal charges of delinquency for which the exercise of delinquency disposal has been suspended shall lapse on the day when a three-year-period has passed after the suspenpension of the exercise, unless the suspension has been released in accordance with the preceding paragraph.
第一項ニ依ル滯納処分ノ執行ノ停止ハ時効ノ進行ヲ妨ゲズ
The suspension of delinquency disposal under paragraph 1 shall not preclude the advance of prescription.
第十二條ノ二　第七條第一項ニ該当スル場合ヲ除クノ外滯納処分ノ執行ニ因リ滯納者ノ事業ノ継続ヲ著シク阻害スル虞アリ且其ノ執行ノ猶予ガ直ニ其ノ執行ヲ為ス場合ニ比シ其ノ滯納ニ係ル国税及滯納処分費ノ徴收上有利ナリト認ムルトキハ政府ハ二箇年以内ノ期間ヲ限リ当該国税及滯納処分費ノ全部又ハ一部ノ滯納処分ノ執行ヲ猶予スルコトヲ得
Article 12-(2).　Except for a case falling under Article 7 paragraph 1, in case it is feared that the business of a delinquent taxpayer is seriously impeded if the delinquency disposal is taken and also in case it seems more favorable for purposes of collection of national tax and of disposal charges of delinquency to suspend the exercise of the delinquency disposal than to make the exercise immediately, the Government may put off the exercise of delinquency disposal against the whole or a part of national tax and disposal charges of delinquency by designating a certain term not exceeding two years.
政府ハ前項ニ依リ滯納処分ノ執行ヲ猶予シタルトキハ其ノ旨ヲ滯納者ニ通知スベシ
The Government shall, if it has put off the exercise of delinquency disposal under the provisions of the preceding paragraph, notify a delinquent taxpayer to that effect.
第一項ニ依リ滯納処分ノ執行ヲ猶予シタル期間内ニ於テ滯納者左ノ場合ニ該当スト認ムルトキハ政府ハ爾後其ノ執行ノ猶予ヲ取消スベシ此ノ場合ニ於テハ政府ハ其ノ旨ヲ滯納者ニ通知スベシ
Within a term for which the exercise of delinquency disposal has been put off in accordance with paragraph 1, if a deliquent taxpayer falls under any of the following items, the Government shall release the putting-off of the exercise. In this case the Government shall notify a delinquent taxpayer to that effect:
一　第四條ノ一各号ノ事由生ジタルトキ
1.　In case there occurs a fact under each item of Article 4-(1);
二　新ニ他ノ国税ヲ滯納シタルトキ
2.　In case a delinquent taxpayer has fallen in delinquency with respect to other national taxes in addition;
三　滯納処分ノ執行ニ因リ滯納者ノ事業ノ継続ヲ著シク阻害スル虞ナキニ到リタルトキ
3.　In case it has come not to be feared that the business of a delinquent taxpayer is seriously impeded even if the delinquency disposal is taken;
四　滯納処分ノ執行ノ猶予ガ当該滯納ニ係ル国税及滯納処分費ノ徴收上有利ナリト認メラレザルニ到リタルトキ
4.　In case it has come not to seem more favourable for purposes of collection of national tax and disposal charges of delinquency to put off the exercise of delinquency disposal.
第一項ニ依リ滯納処分ノ執行ヲ猶予シタル国税及滯納処分費ニ付テハ其ノ執行ヲ猶予シタル間時効ハ進行セザルモノトス
Within a term for which the delinquency disposal has been put off, the prescription for the national tax and disposal charges of delinquency for which the delinquency disposal has been postponed in accordance with paragraph 1 shall not advance.
第十五條中「讓受人其ノ情ヲ知リ讓受ケ」を削り、同條に次の但書を加える。
In Article 15, "to the transferee who has known such affairs" shall be deleted;and the following proviso shall be added to the same Article:
但シ讓受人又ハ転得者其ノ讓受又ハ転得ノ当時其ノ情ヲ知ラザリシトキハ此ノ限ニ在ラズ
; provided that, the same shall not apply in case the transfere or subsequent purchaser did not know such fact at the time of transfer or subsequent purchase.
第十六條第一項第二号中「同居親族ニ必要ナル三箇月間ノ食料及薪炭」を「同居ノ親族ノ生活上必要ナル六箇月間ノ食料及薪炭」に改め、同項第三号を同項第五号とし、以下二号ずつ繰り下げ、同項第二号の次に次の二号を加える。
In Article 16 paragraph 1 item 2, "Provisions, chacoal and firewood for three months necessary for.... his co-living relatives" shall be amended as "Provisions, charcoal and firewood for six months necessary for.... the life of his co-living relatives" ;item 3 of the same paragraph shall be made item 5 of the same paragraph, and the numbering of the ensuing items shall be moved down by two;and the following two items shall be added next to item 2 of the same paragraph:
三　主トシテ自己ノ労力ニ依リ農業ヲ営ム者ノ農業上欠クベカラザル器具、肥料、牛馬及其ノ飼料並次ノ收穫マデ農業ヲ続行スル為欠クベカラザル種子
3.　Utensile, fertilizer, horses and cows and fodder for them necessary for the agriculture of the farmer who is engaged in agriculture mainly by his own labour and seeds necessary to continue the agriculture by the next harvest.
四　前号ノ者ヲ除クノ外技術者、職人、労役者其ノ他主トシテ自己ノ知的又ハ肉体的労働ニ依リ職業ニ従事シ又ハ営業ヲ営ム者ノ業務上欠クベカラザル物（商品ヲ除ク）
4.　Necessary articles (excluding merchandise) for operating the businesses of engineers, mechanics and labourers who are engaged in occupation or business with his own mental or physical labour, other than the person under the preceding item.
第十七條中「左ニ掲グル物件」の下に「（前條第一項第三号又ハ第四号ニ掲グル物件ヲ除ク）」を加え、「督促手数料、」を削り、同條第二号中「職業」を「職業又ハ営業」に改める。
In Article 17, "(excluding articles under paragraph 1 item 3 or 4 of the preceding Article)" shall be added next to "Such articles as enumerated below" , and "demand charges for taxpayment," shall be deleted;and in item 2 of the same Article, "occupation" shall be amended as "occupation or business" .
第二十一條ノ二を第二十一條ノ三とし、第二十一條の次に次の一條を加える。
In Article 21-(2) shall be made Article 21-(3);and the following one Article shall be added next to Article 21:
第二十一條ノ二　收税官吏第二十條ノ処分、差押又ハ差押物件ノ搬出ヲ為ス間ハ滯納者、其ノ同居ノ親族、前條ノ立会人及滯納者ノ租税ニ関スル申告、申請其ノ他ノ事項ニ付政府又ハ裁判所ニ対シ当該滯納者ヲ代理スル権限ヲ有スル者ヲ除クノ外何人ニ限ラズ許可ヲ得ズシテ其ノ場所ニ出入スルヲ禁ズルコトヲ得
Article 21-(2).　While the tax collector is making disposal attachment or taking out the attached property under Article 20, the tax collector may prohibit any person from coming in and cut of the place concerned without approval other than the delinquent taxpayer, his co-living relatives, witness under the preceding Article and the person having the right to represent the delinquent taxpayer before the Government or court as for the report, application and other matter concerning the taxpayment of the delinquent taxpayer.
第二十三條ノ一第二項中「督促手数料、」を削る。
In Article 23-(1) paragraph 2, "demand charges for taxpayment," shall be deleted.
第二十八條第一項及び第二項中「督促手数料、」を削り、同條第三項中「督促手数料及」を削る。
In Article 28 paragraphs 1 and 2, "demand charges for taxpayment," shall be deleted;and in paragraph 3 of the same Article, "demand charges for taxpayment" shall be deleted.
第二十九條中「督促手数料、」を削る。
In Article 29, "demand charges for taxpayment," shall be deleted.
第三十一條を次のように改める。
Article 31 shall be amended as follows:
第三十一條　滯納処分ハ滯納者ノ所轄国税局又ハ税務署ノ收税官吏之ヲ行フ但シ差押フベキ財産又ハ差押ヘタル財産当該国税局又ハ税務署ノ管轄区域外ニ在ルトキハ收税官吏ハ其ノ財産所在地ノ所轄国税局又ハ税務署ノ收税官吏ニ滯納処分ノ引継ヲ為スコトヲ得
Article 31.　The delinquency disposal shall be executed by the tax collector of tax administration bureau or tax office having jurisdiction over the delinquent taxpayer; provided that, if the property attached or to be attached is located outside the jurisdiction area of the tax administration bureau or tax office concerned, the tax collector may transfer the business of delinquency disposal to the other tax collector of tax administration bureau or tax office having jurisdiction over the place where the property is located.
第三十一條ノ五中「、督促手数料」を削る。
In Article 31-(5), ", demand charge for taxpayment" shall be deleted.
第三十一條ノ六第一項及び第三項中「、督促手数料」を削り、同條第四項中「、督促手数料」を削り、「農業確定申告書」を「同法第二十九條第一項又ハ第二項ニ依ル申告書」に改める。
In Article 31-(6) paragraphs 1 and 3, ", demand charge for taxpayment" shall be deleted;in paragraph 4 of the same Article, ", demand charge for taxpayment" shall be deleted, and "farm return" shall be amended as "return under Article 29 paragraph 1 or 2 of the same Law" .
第三十二條ノ二中「第二十一條ノ二」を「第二十一條ノ三」に改める。
In Article 32-(2), "Article 21-(2)" shall be amended as "Article 21-(3)" .
附　則
Supplementary Provisions:
１　この法律は、昭和二十六年四月一日から施行する。
1　This Law shall come into force as from April 1, 1951.
２　改正後の国税徴收法（以下「新法」という。）第二條第四項、第五項及び第七項、第四條ノ二から第四條ノ四まで、第七條から第七條ノ三まで、第十二條並びに第十二條ノ二の規定の適用については、当分の間、督促手数料及び延滯金は、滯納処分費とみなす。
2　For the application of the provisions of Article 2 paragraphs 4, 5 and 7, Article 4-(2) to Article 4-(4) inclusive, Article 7 to Article 7-(3) inclusive, Article 12 and Article 12-(2) of the National Tax Collection Law after amendments (hereinafter referred to as the "New Law" ), the demand charges for taxpayment and arrearages shall, for the time being, be deemed as disposal charges of delinquency.
３　新法第二條第四項及び第五項の規定は、同條第四項に掲げる者に対しこの法律施行の際現に交付要求中の、及びこの法律施行後交付を要求する国税及び滯納処分費と地方公共団体の徴收金（同條第一項に規定する地方公共団体の徴收金をいう。）との間における徴收の順位について適用する。
3　The provisions of Article 2 paragraphs 4 and 5 of the new Law shall apply to the priority in collection between national tax and demand charges demanded to be delivered by tax official of the persons as enumerated in paragraph 4 of the same Article at the time of or after the enforcement of this Law and the collecting sum by local public bodies (meaning the collecting sum by local public bodies as provided for in paragraph 1 of the same Article;hereinafter the same).
４　新法第二條第七項の規定は、この法律施行後徴收する国税と滯納処分費との間における徴收の順位について適用する。
4　The provision of Article 2 paragraph 7 of the new Law shall apply to the priority in collection between national taxes and disposal charges of delinquency to be collected after the enforcement of this Law.
５　新法第四條ノ二及び第四條ノ三の規定は、この法律施行後相続の開始又は法人の合併があつた場合における被相続人（包括遺贈者を含む。）又は合併に因り消滅する法人に係る国税及び滯納処分費について適用し、この法律施行前に相続の開始があつた場合における被相続人に係る国税及び滯納処分費については、なお従前の例による。
5　The provisions of Article 4-(2) and Article 4-(3) of the new Law shall apply to the national taxes and disposal charges of delinquency concerning decedent (including general bequestee) in case the succession has begun or corporation has been amalgamated after the enforcement of this Law or corporation to be dissolved due to amalgamation; provided that, as for the national taxes and disposal charges of delinquency concerning decedent in case the succession has begun before the enforcement of this Law, the old Law shall still prevail.
６　新法第四條ノ四の規定は、この法律施行後残余財産の分配又は引渡をする法人に係る国税及び滯納処分費について適用する。
6　The provisions of Article 4-(4) of the new Law shall apply to the national taxes and disposal charges of delinquency concerning corporation which has distributed or delivered the residual assets after the enforcement of this Law.
７　新法第四條ノ六及び第四條ノ七の規定は、この法律施行後滯納した国税及びその滯納処分費について適用する。
7　The provisions of Article 4-(6) and Article 4-(7) shall apply to the national taxes and disposal charge of delinquency which have not been paid after the enforcement of this Law.
８　新法第八條及び第九條第九項第三号の規定は、この法律施行の際現に災害被害者に対する租税の減免、徴收猶予等に関する法律（昭和二十二年法律第百七十五号）第九條の規定により徴收猶予中の国税に係る利子税額及び延滯加算税額についても適用する。但し、新法第八條及び第九條第九項第三号の規定により免除することができる利子税額及び延滯加算税額は、この法律施行後の期間に対応する部分の金額に限るものとする。
8　The provisions of Article 8 and Article 9 paragraph 9 item 3 of the new Law shall also apply to the interest on delinquent tax and delinquent additional tax on national taxes of which collection is actually suspended in accordance with the provisions of Article 9 of the Law concerning the Reduction, Exemption and Postponement of Collection of Tax for Sufferers from Calamity at the time of enforcement of this Law;provided that amount of the interest on delinquent tax and delinquent additional tax which is allowed to be exempted in accordance with the provisions of Article 8 and Article 9 paragraph 9 item 3 of the new Law shall be limited to the amount corresponding to the term after the enforcement of this Law.
９　新法第九條第二項及び第十項の規定は、この法律施行後する督促について適用する。
9　The provisions of Article 9 paragraphs 2 and 10 of the new Law shall apply to the demand of taxpayment made after the enforcement of this Law.
10　この法律施行前にした督促に係る督促手数料の徴收については、なお従前の例による。但し、第二項の規定の適用を妨げない。
10　With respect to the collection of demand charges for taxpayment concerning the demand for taxpayment made before the enforcement of this Law, the old Law shall still prevail; provided that, this shall not prevent the application of the provision of paragraph 2.
11　この法律施行前に徴收した督促手数料及び前項の規定により徴收した督促手数料に過誤納があつた場合の還付及び充当並びに過誤納に係る国税、督促手数料及び滯納処分費、国税徴收法第三十一條ノ六の規定による還付加算金、所得税法（昭和二十二年法律第二十七号）第三十六條第三項又は第三十六條の二第三項の規定による還付金（同法第三十六條第六項又は第三十六條の二第三項の規定による加算金を含む。）並びに法人税法（昭和二十二年法律第二十八号）第二十六條の三第四項の規定による還付金（同條第六項の規定による加算金を含む。）の前項の規定により徴收すべき督促手数料に対する充当については、なお従前の例による。
11　With respect to the refund and appropriation if there is overpaid money in demand charges for taxpayment collected before the enforcement of this Law and those collected in accordance with the provision of the preceding paragraph and appropriation of national taxes, demand charges and disposal charges for taxpayment, refund additional money under the provisions of Article 31-(6) of the National Tax Collection Law, refund under the provisions of Article 36 paragraph 3 or Article 36-(2) paragraph 3 of the Income Tax Law (Law No.27 of 1947)(including additional money under the provisions of Article 36 paragraph 6 or Article 36-(2) paragraph 3 of the same Law) and refund under the provision of Article 26-(3) paragraph 4 of the Corporation Tax Law (Law No.28 of 1947)(including additional money under the provision of paragraph 6 of the same Article) for the demand charges for taxpayment to be collected under the provisions of the preceding paragraph, the old Law shall still prevail.
12　新法第十五條の規定は、この法律施行後行為の取消を求める場合について適用し、この法律施行前に行為の取消を求めた場合については、なお従前の例による。
12　The provisions of Article 15 of the new Law shall apply if the cancellation of action is required after the enforcement of this Law; provided that, if it has been required before the enforcement of this Law, the old Law shall still prevail.
13　新法第十六條第一項第三号及び第四号並びに第十七條の規定は、この法律施行後する差押について適用し、この法律施行前にした差押については、なお従前の例による。
13　The provisions of Article 16 paragraph 1 items 3 and 4 and Article 17 of the new Law shall apply to the attachment made after the enforcement of this Law, and as to the attachment which has been made before the enforcement of this Law, the old Law shall still prevail.
14　新法第三十一條の規定は、この法律施行の際現に存する滯納に係る滯納処分についても適用する。
14　The provision of Article 31 of the new Law shall apply to the disposal of delinquency concerning the delinquency actually existing at the time of enforcement of this Law.
15　新法第三十一條ノ六第四項の規定の適用については、当分の間、農業確定申告書は、確定申告書とみなす。
15　With respect to the application of the provision of Article 31-(6) paragraph 4 of the new Law, the farm final return shall, for the time being, be deemed to be final return.
16　第十七項において「旧国税」とは、左に掲げる国税をいう。
16　In paragraph 17, "old national taxes" shall mean the following national taxes:
一　昭和二十四年分以前の所得税（昭和二十四年十二月三十一日以前の支拂に係る給與所得及び退職所得に対する源泉徴收に係る所得税を含む。）
1.　Income tax for the fiscal year 1949-50 and before (including income tax withheld from the earned income and retirement income paid before December 31, 1949);
二　法人の昭和二十五年三月三十一日以前に終了した事業年度（法人税法の一部を改正する法律（昭和二十五年法律第七十二号）による改正前の法人税法第二十一條の規定により一事業年度とみなされた期間を含む。）分の法人税（清算所得に対する法人税を除く。）
2.　Corporation tax for the accounting period of corporation ending before March 31, 1950 (including the period which is deemed to be one accounting period in accordance with the provision of Article 21 of the Corporation Tax Law not amended by the Law for Partial Amendments to the Corporation Tax Law (Law No.72 of 1950)(excluding the corporation tax on income from liquidation);
三　昭和二十四年十二月三十一日以前に開始した相続に係る相続税及び同日以前になされた贈與に係る贈與税
3.　Accessions tax on the succession which began before December 31, 1949 and gift tax on the donation made before the said day;
四　昭和二十四年十二月三十一日以前に製造場から移出した物品に係る物品税
4.　Commodity tax which was imposed on the commodities carried out of the manufactory before December 31, 1949;
五　取引高税、非戦災家屋税、非戦災者税、増加所得税、財産税、戦時補償特別税及び臨時利得税
5.　Transaction tax, non-war damaged houses tax, non-war sufferers tax, increased income tax, property tax, war indemnity special tax and extraordinary excess profits tax.
17　政府は、納税人につき新法第七條第一項各号の一に該当する事由その他相当の事由がある場合において、当該事由に因りその徴收し、又は納付すべき旧国税（当該旧国税にあわせ、又は加算して徴收せられるべき又は納付すべき政令で定める税額、延滯金及び滯納処分費を含む。）の全部又は一部を金銭をもつて一時に徴收し、又は納付することができないと認めるときは、同條の規定にかかわらず、その徴收し、又は納付することができないと認められる金額を限度として、当該納税人の申請により、二年以内の期間を限つてその徴收を猶予することができる。この場合においては、その徴收の猶予は、分割徴收の方法によることを妨げない。
17　In cases where a taxpayer has any cause coming under the items of Article 7 paragraph 1 and other reasonable causes, if the Government recognizes that the taxpayer can not pay or the Government can not collect the whole or a part of old national taxes in cash (including the tax amount, arrearage and disposal charges of delinquency as prescribed by Cabinet Order which are to be collected or to be paid in addition to the old national taxes;hereinafter the same) which are to be collected or to be paid due to the causes concerned, the Government may postpone the collection of the tax concerned by designating the period not exceeding two years, upon the application of the taxpayer concerned, to the extent of amount recognized impossible to be collected or paid. In this case, the postponement of tax collection may be made by the installment collection.
18　前項の規定による徴收の猶予については、これを新法第七條第一項の規定による徴收の猶予とみなして、新法第七條の二から第八條まで及び第九條第九項第三号の規定を適用する。但し、その徴收を猶予する金額が十万円をこえ、且つ、当該金額の徴收を確保するため必要があると認められる場合に限り、その徴收を猶予する金額を限度として相当の担保を徴することができるものとし、新法第八條の規定の適用については、当該徴收の猶予のうち同法第七條第一項第一号又は第二号に該当する事由に因るものを同條第一項第一号又は第二号の規定による徴收の猶予とみなす。
18　As for the postponement of collection under the provision of the preceding paragraph, the provisions of Article 7-(2) to Article 8 inclusive and Article 9 paragraph 9 item 3 of the new Law shall, considering the postponement of collection concerned as the one under the provision of Article 7 paragraph 1 of the new Law, apply thereto; provided that, only for the case where the tax amount of which collection is to be postponed exceeds 100,000 yen and it is recognized to be necessary for securing the collection of the tax amount concerned, the Government may collect the security corresponding to the amount of which collection is postponed. For the application of the provisions of Article 8 of the new Law, the postponement of tax collection under the provision of Article 7 paragraph 1 item 1 or 2 of the new Law shall be deemed to be the one under the provision of paragraph 1 item 1 or 2 of the same Article.
19　政府は、新法第七條第一項各号の一に該当する事由その他相当の事由に因り国税を滯納している者については、その申請により、当該国税に係る未納の延滯金のうち税額百円につき一日八銭をこえる割合で計算した部分の金額を税額百円につき一日八銭の割合で計算した額に軽減することができる。
19　As for the person who has not paid the national taxes due to the causes coming under any item of Article 7 paragraph 1 of the new Law, the Government may, upon his application, reduce the amount computed by multiplying the unpaid arrearage charges concerning the national taxes by the rate of more than 8 sen per diem per 100 yen of the tax amount to the amount computed by multiplying the amount by the rate of 8 sen per diem per 100 yen of tax amount.
20　政府は、新法第七條第一項各号の一に該当する事由その他相当の事由に因り加算税（国税の延滯金等の特例に関する法律（昭和二十五年法律第七十八号）第二條に規定する税額をいう。以下同じ。）を滯納している者については、その申請により、当該加算税のうち昭和二十四年十二月三十一日以前の期間に対応する部分の金額を税額百円につき一日四銭の割合で計算した額に軽減することができる。
20　As for a person who has not paid the additional tax (meaning the tax amount provided for in Article 2 of the Law for Exceptions to Arearage Charges, Etc. on National Taxes (Law No.78 of 1950);hereinafter the same) due to the causes coming under any item of Article 7 paragraph 1 of the new Law, the Government may, upon his application, reduce the amount corresponding to the period prior to December 31, 1949 among the additional taxes concerned to the amount computed at the rate of 4 sen per diem per 100 yen of the tax amount.
21　政府は、加算税を加算して納付した、若しくは徴收した又は納付し、若しくは徴收する国税について、左に掲げる事由があるときは、納税人の申請により、当該加算税のうち昭和二十四年十二月三十一日以前の期間に対応する部分の金額を税額百円につき一日四銭の割合で計算した額に軽減することができる。但し、当該国税について納税人に詐偽その他不正の行為があつた場合は、この限りでない。
21　If the national tax which has been paid or collected or is paid or is collected with additional tax falls under any one of the cases enumerated below, the Government may, upon the application of a taxpayer, reduce the amount corresponding to the period prior to December 31, 1949 to the amount computed at the rate of 4 sen per diem per 100 yen; provided that, if the taxpayer has committed the fraud or other illegal act with respect to the national taxes, this shall not apply thereto:
一　当該国税が申告期限から一年を経過した後になされた更正又は決定に係るものであること。
1.　Where the national tax was corrected or determined after one year or more from the due date of filing;
二　当該国税が更正又は決定の後になされた修正申告又は更正に係るものであること。
2.　Where the national tax was reported in a revised return filed after the correction or determination, or was concerned with the connection;
三　当該国税が通信、交通その他の状況によりやむを得ない事情で申告期限後になされた申告に係るものであること。
3.　Where the national tax was reported after the due date on account of such inevitable cause as interruption of communication or traffic.
22　政府は、前項の規定により加算税を軽減した場合においては、納税人の申請により、当該加算税又は当該加算税を加算して納付した、若しくは徴收した若しくは納付し、若しくは徴收する国税に係る延滯金のうち、税額百円につき一日八銭をこえる割合で計算した部分の金額を税額百円につき一日八銭の割合で計算した額に軽減することができる。
22　In case the additional tax was reduced in accordance with the provision of the preceding paragraph, the Government may reduce, upon the application of the taxpayer, such portion of that additional tax or of the arrearage charges on the delinquent national taxes paid or collected with the additional tax or to be so paid or collected as has been computed at the rate of more than 8 sen per diem per 100 yen of the tax to a portion computed at the rate of 8 sen per diem per 100 yen of the tax.
23　この法律施行前に納付した又は徴收した加算税又は延滯金のうち前二項の規定による軽減に因り過納となつた部分の金額については、昭和二十六年六月三十日までに還付の請求があつた場合に限り、これを還付し、又は未納の国税、督促手数料、延滯金若しくは滯納処分費に充当する。
23　Such portion of the additional tax or arrearage charges paid or collected before the enforcement of this Law as has become an excess on account of the reduction under the provisions of the preceding two paragraphs, shall be refunded or credited against the unpaid national taxes, demand charges, arrearage charges or disposal charges only in cases where the request for refund has been made by June 30, 1951.
24　国税徴收法第三十一條ノ六の規定は、第二十一項又は第二十二項の規定による軽減に因り過納となつた加算税又は延滯金の金額を還付し、又は充当する場合には適用しない。
24　The provisions of Article 31-(6) of the National Tax Collection Law shall not apply in cases where the amount of the additional taxes or arrearage charges which has become excessive on account of the reduction under the provision of paragraph 21 or 22 is refunded or credited.
25　所得税法の一部を次のように改正する。
25　The Income Tax Law shall be partially amended as follows:
第三十六條第七項中「、督促手数料」を削る。
In Article 36 paragraph 7, "demand-charges" shall be deleted.
第四十三條第三項中「残余財産を分配したときは、」を「残余財産の分配又は引渡をしたときは、」に、「清算人」を「清算人及び残余財産の分配又は引渡を受けた者」に改め、同項に次の但書を加える。
In Article 43 paragraph 3, "has distributed its assets" shall be amended as "has distributed or delivered its residual assets" , "the liquidators" as "the liquidators and the person who received the residual assets by the distribution or the delivery" ;and the following proviso shall be added to the same paragraph:
但し、清算人は、その分配又は引渡をした財産の価額の限度において、残余財産の分配又は引渡を受けた者は、その受けた財産の価額の限度においてその責に任ずる。
; provided that, the liquidators shall be liable to pay the tax to the extent of the value of the distributed or delivered property, and the person who received the residual assets by distribution or delivery shall be liable to the extent of the value of the received property.
同條に次の一項を加える。
The following one paragraph shall be added in the same Article:
前條但書の規定は、国税徴收法第二十九條の規定の適用を妨げない。
The provision of the proviso to the preceding Article shall not preclude the application of Article 29 of the National Tax Collection Law.
26　法人税法の一部を次のように改正する。
26　The Corporation Tax Law shall be partially amended as follows:
第二十六條の三第五項中「、督促手数料」を削る。
In Article 26-(3) paragraph 5, "demandcharges" shall be deleted.
第二十七條中「残余財産を分配したときは、」を「残余財産の分配又は引渡をしたときは、」に、「残余財産の分配」を「残余財産の分配又は引渡」に改め、同條但書を次のように改める。
In Article 27, "has distributed its residual assets" shall be amended as "has distributed or delivered its residual assets" , "the residual assets have been distributed" as "the residual assets have been distributed or delivered" , and "the recipients of the residual assets" shall be amended as "the recipients of the residual assets by distribution or delivery" ;and the proviso to the same Article shall be amended as follows:
但し、清算人は、その分配又は引渡をした財産の価額の限度において、残余財産の分配又は引渡を受けた者は、その受けた財産の価額の限度においてその責に任ずる。
; provided that, the liquidators shall be liable to pay the tax to the extent of the value of the distributed or delivered property and the person who received the residual property by distribution or delivery shall be liable to the extent of the value of the received property.
同條に次の一項を加える。
The following one paragraph shall be added to the same Article:
前項但書の規定は、国税徴收法第二十九條の規定の適用を妨げない。
The provision of the proviso to the preceding paragraph shall not preclude the application of the provision of Article 29 of the National Tax Collection Law.
27　相続税法（昭和二十五年法律第七十三号）の一部を次のように改正する。
27　The Accessions Tax Law (Law No.73 of 1950) shall be partially amended as follows:
第四十條第五項中「、督促手数料」を削る。
In Article 40 paragraph 5, ", charge for pressing" shall be deleted.
28　資産再評価法（昭和二十五年法律第百十号）の一部を次のように改正する。
28　The Assets Revaluation Law (Law No.110 of 1950) shall be partially amended as follows:
第六十三條第一項中「残余財産を分配したときは、」を「残余財産の分配又は引渡をしたときは、」に、「残余財産の分配」を「残余財産の分配又は引渡」に改め、同項但書を次のように改める。
In Article 63 paragraph 1, "has distributed its residual assets" shall be amended as "has distributed or delivered its residual assets" , and "the distribution of the residual assets" as "the distribution or delivery of the residual assets" ;and the proviso to the same paragraph shall be amended as follows:
但し、清算人は、その分配又は引渡をした財産の価額の限度において、残余財産の分配又は引渡を受けた者は、その受けた財産の価額の限度においてその責に任ずる。
;provided that the liquidators shall be liable to pay the tax to the extent of the value of the distributed or delivered property, and the person who received the residual assets by distribution or delivery shall be liable to the extent of the value of the received property.
同條第二項を同條第三項とし、同條第一項の次に次の一項を加える。
Paragraph 2 of the same Article shall be made paragraph 3;and the following one paragraph shall be added next to paragraph 1 of the same Article:
２　前項但書の規定は、国税徴收法（明治三十年法律第二十一号）第二十九條の規定の適用を妨げない。
2　The provision of the proviso to the preceding paragraph shall not preclude the application of the provision of Article 29 of the National Tax Collection Law (Law No.21 of 1897).
第六十四條中「（明治三十年法律第二十一号）」を削る。
In Article 64, "(Law No.21 of 1897)" shall be deleted.
29　酒税法（昭和十五年法律第三十五号）の一部を次のように改正する。
29　The Liquor Tax Law (Law No.35 of 1940) shall be partially amended as follows:
第四十六條第二項中「、督促手数料」を削る。
In Article 46 paragraph 2, "demand-charges for taxpayment" shall be deleted.
30　物品税法（昭和十五年法律第四十号）の一部を次のように改正する。
30　The Commodity Tax Law (Law No.40 of 1940) shall be partially amended as follows:
第十條ノ三第二項中「、督促手数料」を削る。
In Article 10-(3) paragraph 2, "demand charges for taxpayment" shall be deleted.
31　砂糖消費税法（明治三十四年法律第十三号）の一部を次のように改正する。
31　The Sugar Excise Law (Law No.13 of 1901) shall be partially amended as follows:
第四條ノ三第二項中「、督促手数料」を削る。
In Article 4-(3) paragraph 2, "the demandcharges for taxpayment" shall be deleted.
32　揮発油税法（昭和二十四年法律第四十四号）の一部を次のように改正する。
32　The Gasoline Tax Law (Law No.44 of 1949) shall be partially amended as follows:
第五條の二第二項中「、督促手数料」を削る。
In Article 5-(2) paragraph 2, "demand charge" shall be deleted.
33　第二十五項、第二十六項又は第二十八項の規定による改正後の所得税法第四十三條第三項及び第四項、法人税法第二十七條又は資産再評価法第六十三條第一項及び第二項の規定は、この法律施行後残余財産の分配又は引渡をする法人に係る所得税法第四十三條第一項の規定により徴收すべき税金、法人税又は再評価税について適用し、この法律施行前に残余財産の分配をした法人に係るこれらの税金については、なお従前の例による。
33　The provisions of Article 43 paragraph 3 and 4 of the Income Tax Law, Article 27 of the Corporation Tax Law or Article 63 paragraph 1 or 2 of the Assets Revaluation Law after amendments under the provisions of paragraph 25, 26 or 28 shall apply to the tax to be collected in accordance with the provision of Article 43 paragraph 1 of the Income Tax Law, the corporation tax and the assets revaluation tax imposable upon the corporation which has distributed or delivered its residual assets after the enforcement of this Law, but the old provisions shall still prevail as for these taxes if the corporation has distributed its residual assets before the enforcement of this Law.
34　健康保險法（大正十一年法律第七十号）の一部を次のように改正する。
34　The Health Insurance Law (Law No.70 of 1922) shall be partially amended as follows:
第四條第三項中「徴收ノ告知」の下に「又ハ督促」を加える。
In Article 4 paragraph 3, "or demand" shall be added next to "notification" .
第十一條第二項後段を次のように改める。
The last sentence of Article 11 paragraph 2 shall be amended as follows:
此ノ場合ニ於テ督促状ニ依リ指定スベキ期限ハ督促状ヲ発スル日ヨリ起算シテ十日以上経過シタル日ナルコトヲ要ス
In this case the time-limit to be designated in the demand note shall be not less than ten days from the date of the issue of the demand note.
第十一條ノ四中「国税徴收法第四條ノ七及第四條ノ八」を「国税徴收法第四條ノ九及第四條ノ十」に改める。
In Article 11-(4), "Article 4-(7) and Article 4-(8) of the National Tax Collection Law" shall be amended as "Article 4-(9) and Article 4-(10) of the National Tax Collection Law" .
35　船員保險法（昭和十四年法律第七十三号）の一部を次のように改正する。
35　The Seamen's Insurance Law (Law No.73 of 1939) shall be partially amended as follows:
第五條に次の一項を加える。
The following one paragraph shall be added to Article 5:
第十二條第一項ノ規定ニ依ル督促ハ民法第百五十三條ノ規定ニ拘ラズ時効中断ノ効力ヲ有ス
The demand under the provision of Article 12 paragraph 1 shall possess the validity of interruption of prescription regardless of the provisions of Article 153 of the Civil Code.
第十二條第二項後段を次のように改める。
The last sentence of Article 12 paragraph 2 shall be amended as follows:
此ノ場合ニ於テ督促状ニ依リ指定スベキ期限ハ督促状ヲ発スル日ヨリ起算シテ十日以上経過シタル日ナルコトヲ要ス
In this case the time-limit to be designated in the demand note shall be not less than ten days from the date of the issue of the demand note.
第十四條中「国税徴收法第四條ノ七及第四條ノ八」を「国税徴收法第四條ノ九及第四條ノ十」に改める。
In Article 14, "Article 4-(7) and Article 4-(8) of the National Tax Collection Law" shall be amended as "Article 4-(9) and Article 4-(10) of the National Tax Collection Law" .
36　厚生年金保險法（昭和十六年法律第六十号）の一部を次のように改正する。
36　The Welfare Pension Insurance Law (Law No.60 of 1941) shall be partially amended as follows:
第五條に次の一項を加える。
The following one paragraph shall be added to Article 5:
第十一條第一項ノ規定ニ依ル督促ハ民法第百五十三條ノ規定ニ拘ラズ時効中断ノ効力ヲ有ス
The demand under the provision of Article 11 paragraph 1 shall possess the validity of interruption of prescription regardless of the provisions of Article 153 of the Civil Code.
第十一條第四項を次のように改める。
Article 11 paragraph 4 shall be amended as follows:
第二項ノ督促状ニ依リ指定スベキ期限ハ督促状ヲ発スル日ヨリ起算シテ十日以上経過シタル日ナルコトヲ要ス
The time-limit to be designated in the demand note under the provision of paragraph 2 shall be not less than ten days from the date of the issue of the demand note.
第十三條中「国税徴收法第四條ノ七及第四條ノ八」を「国税徴收法第四條ノ九及第四條ノ十」に改める。
In Article 13, "Article 4-(7) and Article 4-(8) of the National Tax Collection Law" shall be amended as "Article 4-(9) and Article 4-(10) of the National Tax Collection Law" .
37　労働者災害補償保險法（昭和二十二年法律第五十号）の一部を次のように改正する。
37　The Laborer's Accident Compensation Insurance Law (Law No.50 of 1947) shall be partially amended as follows:
第三十一條第二項後段を次のように改める。
The latter part of Article 31 paragraph 2 shall be amended as follows:
この場合において、督促状により指定すべき期限は、督促状を発する日から起算して十日以上経過した日でなければならない。
In this case the time-limit to be designated in the demand note shall be later than the tenth day from the date of the issue of the demand note.
同項の次に次の一項を加える。
The following one paragraph shall be added next to the same paragraph:
第一項の規定による督促は、民法第百五十三條の規定にかかわらず、時効中断の効力を有する。
The demand under the provision of paragraph 1 shall have the effect of interruption of prescription regardless of the provisions of Article 153 of the Civil Code.
第三十四條中「国税徴收法第四條の七及び第四條の八」を「国税徴收法第四條ノ九及び第四條ノ十」に改める。
In Article 34, "Article 4-(7) and Article 4-(8) of the National Tax Collection Law" shall be amended as "Article 4-(9) and Article 4-(10) of the National Tax Collection Law" .
38　失業保險法（昭和二十二年法律第百四十六号）の一部を次のように改正する。
38　The Unemployment Insurance Law (Law No.146 of 1947) shall be partially amended as follows:
第三十五條第二項後段を次のように改める。
The latter part of Article 35 paragraph 2 shall be amended as follows:
この場合において、督促状により指定すべき期限は、督促状を発する日から起算して十日以上経過した日でなければならない。
In this case, the time-limit to be designated in the demand note shall be later than the tenth day from the date of the issue of the demand note.
同項の次に次の一項を加える。
The following one paragraph shall be added next to the same paragraph:
第一項の規定による督促は、民法第百五十三條の規定にかかわらず、時効中断の効力を有する。
The demand under the provision of paragraph 1 shall have the effect of interruption of prescription regardless of the provisions of Article 153 of the Civil Code.
同條第三項中「前二項」を「第一項」に改める。
In paragraph 3 of the same Article, "the preceding two paragraphs" shall be amended as "paragraph 1" .
第三十八條中「国税徴收法第四條ノ七及び第四條ノ八」を「国税徴收法第四條ノ九及び第四條ノ十」に改める。
In Article 38, "Article 4-(7) and Article 4-(8) of the National Tax Collection Law" shall be amended as "Article 4-(9) and Article 4-(10) of the National Tax Collection Law" .
39　第三十四項から前項までの規定による改正後の健康保險法第四條第三項及び第十一條第二項、船員保險法第五條第二項及び第十二條第二項、厚生年金保險法第五條第二項及び第十一條第四項、労働者災害補償保險法第三十一條第二項及び第三項並びに失業保險法第三十五條第二項及び第三項の規定は、この法律施行後する督促について適用し、この法律施行前にした督促に係る督促手数料の徴收については、なお従前の例による。
39　The provisions of Article 4 paragraph 3 and Article 11 paragraph 2 of the Health Insurance Law, Article 5 paragraph 2 and Article 12 paragraph 2 of the Seamen's Insurance Law, Article 5 paragraph 2 and Article 11 paragraph 4 of the Welfare Pension Insurance Law, Article 31 paragraphs 2 and 3 of the Laborer's Accident Compensation Insurance Law as well as Article 35 paragraphs 2 and 3 of the Unemployment Insurance Law, which are amended by virtue of the provisions of paragraph 34 to the preceding paragraph inclusive shall apply to the demand made after the enforcement of this Law, and the old provisions shall still prevail as for the collection of such demand charges for taxpayment as demanded under these provisions before the enforcement of this Law.
大蔵大臣　池田勇人
Minister of Finance　IKEDA Hayato
厚生大臣　黒川武雄
Minister of Welfare　KUROKAWA Takeo
労働大臣　保利茂
Minister of Labor　HORI Shigeru
内閣総理大臣　吉田茂
Prime Minister　YOSHIDA Shigeru