Glossary entry

Japanese term or phrase:

国税滞納処分の例による処分

English translation:

disposition for non-payment of taxes or other disposition similar thereto

Added to glossary by Nick John (X)
Feb 20, 2009 07:53
15 yrs ago
2 viewers *
Japanese term

国税滞納処分の例による処分

Japanese to English Law/Patents Law (general) Bankruptcy
This is in a court ruling relating to provisional stays pending the potential commencement of a corporate reorganization proceeding.

The subject term is one of the acts that potential creditors are prohibited from performing - specifically:
国税滞納処分(国税滞納処分の例による処分を含む)

If you look at Art 52 of the 国税通則法 there is some mention of 国税滞納処分の例による処分.
I understand 国税滞納処分, but not 国税滞納処分の例による処分 - much less how to render it into English.

I would appreciate your help on this one. Thanks in advance.

Proposed translations

32 mins
Selected

disposition for non-payment of taxes or other disposition similar thereto

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4 KudoZ points awarded for this answer. Comment: "From your suggestion and Kanazawa-san's reference, I think this is a good, clean rendering. Thanks to you both!"

Reference comments

19 mins
Reference:

1 徴収法に規定する滞納処分の例による滞納処分

For your reference...

この条第1項に規定する「その例による滞納処分」とは、地方税その他の公租公課について、「国税徴収法に規定する滞納処分の例」(地方税法48条1項、68条6項等)、「国税滞納処分の例」(行政代執行法6条1項)、「国税徴収の例」(厚生年金保険法89条等)又は「地方税の滞納処分の例」(地方自治法231条の3第3項)等により行う滞納処分をいう。

http://www.nta.go.jp/shiraberu/zeiho-kaishaku/tsutatsu/kihon...

滞納処分の例により処分することができる歳入について
http://houmu.h-chosonkai.gr.jp/jireisyuu/kaitou96.htm
Note from asker:
Thanks!
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