Search

Search provisions, jump to a law or an article

1 article

Article 25Matters to Be Stated in the Written Application for Extension of the Due Date for Payment

第二十五条(納期限の延長の申請書の記載事項)

The written application prescribed in Article 51, paragraph (1) of the Act must state the following matters:

法第五十一条第一項に規定する申請書には、次に掲げる事項を記載しなければならない。

the applicant's name or title and address, etc. or location of the office, etc. for taking out goods;

申請者の氏名又は名称及び住所等又は引取りに係る事務所等の所在地

the date of submission of the return under Article 47, paragraph (1) of the Act (excluding the case under paragraph (3) of that Article) relating to the taxable goods for which an extension of the due date for payment is sought, and the number of that return;

納期限の延長を受けようとする課税貨物に係る法第四十七条第一項の規定による申告書(同条第三項の場合を除く。)の提出の年月日及び当該申告書の番号

the last day of the period for which an extension of the due date for payment is sought;

納期限の延長を受けようとする期間の末日

the amount of consumption tax for which an extension of the due date for payment is sought;

納期限の延長を受けようとする消費税額

any other matters for reference.

その他参考となるべき事項

The written application prescribed in Article 51, paragraph (2) of the Act must state the following matters:

法第五十一条第二項に規定する申請書には、次に掲げる事項を記載しなければならない。

the applicant's name or title and address, etc. or location of the office, etc. for taking out goods;

申請者の氏名又は名称及び住所等又は引取りに係る事務所等の所在地

the specified month for which an extension of the due date for payment is sought (meaning the specified month prescribed in Article 51, paragraph (2) of the Act);

納期限の延長を受けようとする特定月(法第五十一条第二項に規定する特定月をいう。)

the last day of the period for which an extension of the due date for payment is sought;

納期限の延長を受けようとする期間の末日

the total amount of consumption tax for which an extension of the due date for payment is sought;

納期限の延長を受けようとする消費税額の合計額

any other matters for reference.

その他参考となるべき事項

The written application prescribed in Article 51, paragraph (3) or (4) of the Act must state the following matters:

法第五十一条第三項又は第四項に規定する申請書には、次に掲げる事項を記載しなければならない。

the applicant's name or title and address, etc. or location of the office, etc. for taking out goods;

申請者の氏名又は名称及び住所等又は引取りに係る事務所等の所在地

the date of submission of the special return relating to the taxable goods for which an extension of the due date for payment is sought, and the number of that special return;

納期限の延長を受けようとする課税貨物に係る特例申告書の提出の年月日及びその特例申告書の番号

the last day of the period for which an extension of the due date for payment is sought;

納期限の延長を受けようとする期間の末日

the amount of consumption tax for which an extension of the due date for payment is sought;

納期限の延長を受けようとする消費税額

any other matters for reference.

その他参考となるべき事項

Read this with the articles around it

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.Run by Genjido LLC (源氏道合同会社) · contact@genjido.comContactSourcesTermsPrivacy