OFFICIAL GAZETTE

ody" 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:
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 delinquency 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.
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-filing1 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.
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".
6-
In Article 4-(l) 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:
In case a taxpayer has become to have neither
domicile nor residence within Japan without appointing
any administrator for taxpayment.
Article 4-(2) and Article 4-(3) shall be respectively
amended as follows:
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 succession.
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 secession
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.
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.
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