When someone owes a tax burden in Japan, the government will first issue a series of warning letters. If the debtor ignores these letters and continues to neglect payment, the tax authorities will issue another warning letter stating that, if payment is not made, they will forcibly collect the debt through compulsory execution. At this point, if the debtor still does not pay, the government can claim his or her assets in Japan through compulsory execution. These assets can include bank accounts or real property in Japan.