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Extinctive prescription ( Shometsu jiko ) and tax in Japan
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In this page, I will explain extinctive prescription = negative prescription = Shometsu jiko and tax in Japan.

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In the case a person ( Named Ta ) let his tax fall into arrears 7 years ago and the tax office foreclosed his real estate in Japan.
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Registration of seizure on his real estate exists as of now.
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In that case, even if 10 years has passed since seizure of his real estate, he can not invoke completion of negative prescription of claims or right of tax office.
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Even if tax office has not contacted with him during such years, as far as registration of seizure exists, extinctive ( negative ) prescription is not completed.
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Claims related to tax lapses by negative prescription after 5 year from the date tax office can exercise its right.
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However, in the case tax has exercised its right and filed registration of seizure on his real estate, negative prescription does not commence.
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As far as he does not pay his tax, arrears are also added.

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