Article 51Matters to Be Stated in a Written Application for Deferring Payment of Income Taxes on Transfers on Deferred Payment Terms
第五十一条（延払条件付譲渡に係る所得税額の延納申請書の記載事項）
The matters specified by Ministry of Finance Order as prescribed in Article 133, paragraph (1) (Procedures for Deferring Payment of Income Taxes on Transfers on Deferred Payment Terms) of the Act are the following:
法第百三十三条第一項（延払条件付譲渡に係る所得税額の延納の手続）に規定する財務省令で定める事項は、次に掲げる事項とする。
the name and domicile (or, if the person has no domicile in Japan, residence) of the person who submits the written application prescribed in Article 133, paragraph (1) of the Act and, if the place of domicile (or, if the person has no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;
法第百三十三条第一項に規定する申請書を提出する者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
the amount of income tax to be paid pursuant to Article 128 (Payment upon Filing a Tax Return) or Article 129 (Payment upon Filing a Tax Return in the Event of the Taxpayer's Death) of the Act (where the tax amount relating to the transfer on deferred payment terms prescribed in Article 132, paragraph (4) (Deferring Payment of Income Taxes on Transfers on Deferred Payment Terms) of the Act is less than that amount of income tax, the tax amount relating to that transfer on deferred payment terms);
法第百二十八条（確定申告による納付）又は第百二十九条（死亡の場合の確定申告による納付）の規定により納付すべき所得税の額（法第百三十二条第四項（延払条件付譲渡に係る所得税額の延納）に規定する延払条件付譲渡に係る税額が当該所得税の額に満たない場合には、その延払条件付譲渡に係る税額）
particulars of the calculation of the tax amount relating to the transfer on deferred payment terms referred to in the preceding item;
前号の延払条件付譲渡に係る税額の計算に関する明細
the facts by which the person who submits the written application referred to in item (i) satisfies all of the requirements set out in the items of Article 132, paragraph (1) of the Act, and by which the transfer on deferred payment terms prescribed in that paragraph relating to that written application falls under the conditions set out in the items of paragraph (3) of that Article;
第一号の申請書を提出する者に係る法第百三十二条第一項各号に掲げる要件の全てに該当する事実及び当該申請書に係る同項に規定する延払条件付譲渡が同条第三項各号に掲げる条件に該当する事実
if security is provided pursuant to Article 132, paragraph (2) of the Act, the type of security and the description, quantity, value and location of the property provided as security (where the security is a guarantee by a guarantor, the name or title of the guarantor and the domicile or residence, or the location of the head office or principal office);
法第百三十二条第二項の規定により担保を提供する場合には、その担保の種類並びにその担保として提供する財産の内容、数量、価額及びその所在場所（その担保が保証人の保証である場合には、その保証人の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地）
any other matters for reference.
その他参考となるべき事項
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