Article 52Matters to Be Stated in a Written Application for Changing the Conditions for Deferring Payment of Income Taxes on Transfers on Deferred Payment Terms
第五十二条（延払条件付譲渡に係る所得税額の延納条件の変更の申請書の記載事項）
The matters specified by Ministry of Finance Order as prescribed in Article 134, paragraph (1) (Procedures for Changing the Conditions for Deferring Payment of Income Taxes on Transfers on Deferred Payment Terms) of the Act are the following:
法第百三十四条第一項（延払条件付譲渡に係る所得税額の延納条件の変更の手続）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 134, 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;
法第百三十四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 reason for seeking a change of the conditions of deferment pursuant to Article 134, paragraph (1) of the Act;
法第百三十四条第一項の規定により延納の条件の変更を求めようとする理由
the amount of income tax and the period for which permission for deferment was received pursuant to Article 132, paragraph (1) (Deferring Payment of Income Taxes on Transfers on Deferred Payment Terms) of the Act (where payment is to be made in two or more installments, the period of deferment and the amount for each installment of tax);
法第百三十二条第一項（延払条件付譲渡に係る所得税額の延納）の規定による延納の許可を受けた所得税の額及び期間（二回以上に分割して納付する場合には、各分納税額に係る延納の期間及びその額）
any other matters for reference.
その他参考となるべき事項
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