第五十二条　税務署長等は、担保の提供されている国税がその納期限（第三十八条第二項（繰上請求）に規定する繰上げに係る期限及び納税の猶予又は徴収若しくは滞納処分に関する猶予に係る期限を含む。以下次条及び第六十三条第二項（延滞税の免除）において同じ。）までに完納されないとき、又は担保の提供がされている国税についての延納、納税の猶予若しくは徴収若しくは滞納処分に関する猶予を取り消したときは、その担保として提供された金銭をその国税に充て、若しくはその提供された金銭以外の財産を滞納処分の例により処分してその国税及び当該財産の処分費に充て、又は保証人にその国税を納付させる。例文帳に追加

Article 52 (1) If the national tax for which security has been provided has not been paid in full by the due date for payment (including the due date advanced as prescribed in Article 38, paragraph (2) (Advanced Demand) and the due date extended under a tax payment grace period or a grace period for tax collection or for execution of the delinquent tax collection procedure; hereinafter the same shall apply in the following Article and Article 63, paragraph (2) (Exemption from Delinquent Tax)), or if the district director of the tax office, etc. has revoked the postponement of tax payment, the tax payment grace period or the grace period for tax collection or for execution of the delinquent tax collection procedure granted for national tax for which security has been provided, the district director of the tax office, etc. shall appropriate the money provided as security for the national tax or dispose of the non-monetary property provided as security, other than money, through a procedure similar to the delinquent tax collection procedure and appropriate money obtained thereby for the national tax and the expenses for the disposition of the property, or shall have the guarantor pay the national tax.発音を聞く  - 日本法令外国語訳データベースシステム