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
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