DECLARE
 V_TAX_ACCT_NO  TAX_ACCOUNT.TAX_ACCT_NO%TYPE;
 V_IND_NAME     VARCHAR2(45);
 V_COR_NAME     VARCHAR2(45);
v_temp number := null;
BEGIN
  IF :DUMMY.PAY_AGREE_NO IS NOT NULL THEN   
    SELECT tax_ac.tax_acct_no,
         IND.LAST_NAME  || ', '|| IND. FIRST_NAME,
         COR.REGIST_NAME 
    INTO V_TAX_ACCT_NO,
       V_IND_NAME,
       V_COR_NAME
    FROM tax_account tax_ac,
        INDIVIDUAL IND,
        CORPORATION COR,
        TAX_PAYER TAX_P,
        payment_agreement pay_agree

    WHERE  IND.TAX_PAYER_NO(+) = TAX_P.TAX_PAYER_NO 
         AND COR.TAX_PAYER_NO(+) = TAX_P.TAX_PAYER_NO
         AND TAX_AC.TAX_PAYER_NO = TAX_P.TAX_PAYER_NO
         AND pay_agree_no = :dummy.pay_agree_no
	 AND pay_agree.tax_payer_no = TAX_P.tax_payer_no;
	
    :dummy.tax_acct_no := V_TAX_ACCT_NO;

    IF :dummy.pay_agree_no IS NOT NULL THEN
       SET_ITEM_PROPERTY('dummy.tax_acct_no', ENABLED, PROPERTY_FALSE);
    ELSE
       SET_ITEM_PROPERTY('dummy.tax_acct_no', ENABLED, PROPERTY_TRUE);
    END IF;

    IF V_COR_NAME IS NULL THEN
       :dummy.tax_payer_name := V_IND_NAME;
    ELSE
        :dummy.tax_payer_name :=V_COR_NAME;        
    END IF;
   
else
    :dummy.tax_payer_name := NULL; 
  END IF;
END;