①With regard to the procedures where an individual who intends to receive the application of Article 137-2, paragraph (1) (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply) of the Act provides security, in addition to the procedures prescribed in Article 16 (Procedures for Providing Security) of the Order for Enforcement of the Act on General Rules for National Taxes (Cabinet Order No. 135 of 1962), where the individual provides as security the unlisted share or similar interest prescribed in Article 137-2, paragraph (11), item (ii) of the Act (hereinafter in this paragraph, the following paragraph, and the following Article referred to as the "unlisted share or similar interest"), the method is to be for that individual to submit to the competent district director with jurisdiction over the place for tax payment a document promising that the individual will provide that unlisted share or similar interest as security, or other documents specified by Ministry of Finance Order.

②Where an unlisted share or similar interest is being provided as security pursuant to the provisions of the preceding paragraph and the district director has released that security, the district director must return to that individual the document promising that the individual will provide that unlisted share or similar interest as security, or other documents specified by Ministry of Finance Order.

③The cases specified by Cabinet Order prescribed in Article 137-2, paragraph (1) of the Act are cases where, owing to the death, by the day on which five years have elapsed from the day of the departure from Japan prescribed in that paragraph (hereinafter in this Article referred to as "departure from Japan") (or the day on which 10 years have elapsed, where the individual is receiving a tax payment grace period under the provisions of paragraph (1) of that Article pursuant to the provisions of paragraph (2) of that Article), of an individual who is receiving a tax payment grace period under the provisions of paragraph (1) of that Article (including where applied pursuant to the provisions of paragraph (2) of that Article; the same applies in paragraph (7)), there has been a transfer by inheritance (limited to that subject to qualified acceptance) or bequest (limited to a universal legacy subject to qualified acceptance) of the Securities and similar interests prescribed in Article 60-2, paragraph (1) (Special Provisions on Capital Gains upon Departure from Japan) of the Act that the individual held at the time of that departure from Japan, or of the contracts pertaining to the unsettled margin transactions or similar transactions prescribed in paragraph (2) of that Article or the unsettled derivatives transactions prescribed in paragraph (3) of that Article that the individual had concluded at that time.

④Where there is a fractional amount of less than 100 yen in the income tax subject to deferral prescribed in Article 137-2, paragraph (1) of the Act, or where the full amount is less than 100 yen, that fractional amount or the full amount is to be discarded.

⑤The provisions of Article 170, paragraph (2) (Special Provisions on Capital Gains upon Departure from Japan) apply mutatis mutandis to what is specified by Cabinet Order as similar to a transfer, prescribed in Article 137-2, paragraph (5) of the Act.

⑥The amount calculated as specified by Cabinet Order prescribed in Article 137-2, paragraph (5) of the Act is the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i) (or zero if that amount is less than zero); in this case, where there is a fractional amount of less than 100 yen in the amount so calculated, or where the full amount is less than 100 yen, that fractional amount or the full amount is to be discarded.

⑦Where, by the reference expiry date prescribed in Article 137-2, paragraph (1) of the Act pertaining to the tax payment grace period under that paragraph, the grounds under paragraph (5) of that Article arise with respect to applicable assets that the individual referred to in that paragraph held at the time of the departure from Japan, that individual must submit to the competent district director with jurisdiction over the place for tax payment, by the day on which four months have elapsed from the day on which those grounds arose, a document stating the type, name or issue, and number of units of the applicable assets for which those grounds arose, the details of the calculation of the amount under the preceding paragraph, and other matters that should serve as reference.

⑧The grounds specified by Cabinet Order prescribed in Article 137-2, paragraph (9), item (iii) of the Act are that, where an individual who receives the application of paragraph (1) of that Article has dismissed the tax agent prescribed in Article 117, paragraph (1) (Tax Agent) of the Act on General Rules for National Taxes or death, dissolution, or any other event specified by Ministry of Finance Order (hereinafter in this paragraph referred to as "death or other such fact") has occurred with respect to that tax agent, the individual has not given notice about the tax agent pursuant to the provisions of paragraph (2) of that Article by the day on which four months have elapsed from the day of the dismissal or the day on which six months have elapsed from the day on which the individual learned that the death or other such fact had occurred with respect to the tax agent.

⑨For an heir prescribed in Article 137-2, paragraph (13) of the Act who has succeeded to the obligation to pay pursuant to the provisions of that paragraph (hereinafter in this Article referred to as an "heir succeeding to deferred tax"), the provisions of Article 137-2 of the Act and this Article apply, deeming that heir to be a person who has received the application of Article 137-2, paragraph (1) of the Act.

⑩An heir succeeding to deferred tax who is a Nonresident must, except where the heir has already given notice about the tax agent pursuant to the provisions of Article 117, paragraph (2) of the Act on General Rules for National Taxes, give notice about the tax agent pursuant to the provisions of that paragraph within four months after the day following the day on which the heir learned that the commencement of the succession had occurred; in this case, the provisions of paragraphs (6) and (7) of the following Article apply mutatis mutandis to the case where notice about the tax agent is given when there are two or more heirs succeeding to deferred tax who are Nonresidents and are to give that notice, and the provisions of Article 137-3, paragraphs (8), (9), and (14) (limited to the portion pertaining to item (iii)) (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income If Assets Are Transferred to a Nonresident by Gift or Similar Means Apply) of the Act apply mutatis mutandis to the case where that notice has not been given by that time limit, respectively.

⑪The provisions of Article 137-3, paragraphs (10) and (14) (limited to the portion pertaining to item (iii)) of the Act apply mutatis mutandis to the case where an heir succeeding to deferred tax who is a Resident makes a departure from Japan.

⑫The provisions of paragraphs (16) and (17) of the following Article apply mutatis mutandis to the case where an heir succeeding to deferred tax submits the written notice referred to in Article 137-2, paragraph (2) of the Act, the notification of continued application prescribed in paragraph (6) of that Article, or the documents under paragraph (7) of this Article.