必要{ひつよう}な税務手続き{ぜいむ てつづき}national tax procedure law: 国税通則法{こくぜい つうそくほう}procedure for collection of tax delinquency: 滞納処分{たいのう しょぶん}procedure for collection of national tax delinquency: 国税滞納処分{こくぜい たいのう しょぶん}