In the case where the amount of inheritance tax to be paid pursuant to Article 33 of this Act or Article 35, paragraph (2) (Payment of National Tax using the Self-Assessment System) of the Act on General Rules for National Taxes exceeds 100,000 yen, and there are grounds that make it difficult for the person liable for tax to pay in money by the due date for payment or on the day on which payment is due, the district director may, upon application by the person liable for tax, grant permission to defer payment in annual installments within five years (where the proportion that the total value of real property, standing timber and other property specified by Cabinet Order (hereinafter referred to as the "value of real property, etc.") represents of the total value of the property acquired by inheritance or bequest that formed the basis for calculating that amount of inheritance tax (hereinafter referred to as the "value of taxable inherited property") is 50 percent or more, within 15 years for the portion of the tax specified by Cabinet Order as the amount of inheritance tax corresponding to the value of real property, etc., and within 10 years for the amount of inheritance tax for the other portion), up to the limit of the amount specified by Cabinet Order as the amount that makes payment difficult. In this case, where the amount subject to deferment is less than 500,000 yen (1,500,000 yen where the proportion that the value of real property, etc. represents of the value of taxable inherited property is 50 percent or more), the period for which that permission to defer payment may be granted cannot exceed the number of years equivalent to the number obtained by dividing the amount subject to deferment by 100,000 yen (where that number has a fraction of less than one, it is counted as one).
税務署長は、第三十三条又は国税通則法第三十五条第二項（申告納税方式による国税等の納付）の規定により納付すべき相続税額が十万円を超え、かつ、納税義務者について納期限までに、又は納付すべき日に金銭で納付することを困難とする事由がある場合においては、納税義務者の申請により、その納付を困難とする金額として政令で定める額を限度として、五年以内（相続又は遺贈により取得した財産で当該相続税額の計算の基礎となつたものの価額の合計額（以下「課税相続財産の価額」という。）のうちに不動産、立木その他政令で定める財産の価額の合計額（以下「不動産等の価額」という。）が占める割合が十分の五以上であるときは、不動産等の価額に対応する相続税額として政令で定める部分の税額については十五年以内とし、その他の部分の相続税額については十年以内とする。）の年賦延納の許可をすることができる。この場合において、延納税額が五十万円（課税相続財産の価額のうちに不動産等の価額が占める割合が十分の五以上である場合には、百五十万円）未満であるときは、当該延納の許可をすることができる期間は、延納税額を十万円で除して得た数（その数に一未満の端数があるときは、これを一とする。）に相当する年数を超えることができない。
In the case where permission to defer payment is granted pursuant to the preceding paragraph, the annual installment amount is the amount calculated by dividing the amount subject to deferment by the number of years equivalent to the deferment period (where the proportion that the value of real property, etc. represents of the value of taxable inherited property is 50 percent or more, the amount calculated by dividing the amount subject to deferment into the amount of tax for the portion specified by Cabinet Order as corresponding to the value of real property, etc. (hereinafter referred to as the "deferred inheritance tax amount attributable to real property, etc.") and the amount of tax for the other portion (hereinafter referred to as the "deferred inheritance tax amount attributable to movables, etc."), and dividing each of those amounts of tax by the number of years equivalent to the respective deferment period).
In the case where the amount of gift tax to be paid pursuant to Article 33 of this Act or Article 35, paragraph (2) of the Act on General Rules for National Taxes exceeds 100,000 yen, and there are grounds that make it difficult for the person liable for tax to pay in money by the due date for payment or on the day on which payment is due, the district director may, upon application by the person liable for tax, grant permission to defer payment in annual installments within five years, up to the limit of the amount specified by Cabinet Order as the amount that makes payment difficult.
税務署長は、第三十三条又は国税通則法第三十五条第二項の規定により納付すべき贈与税額が十万円を超え、かつ、納税義務者について納期限までに、又は納付すべき日に金銭で納付することを困難とする事由がある場合においては、納税義務者の申請により、その納付を困難とする金額として政令で定める額を限度として、五年以内の年賦延納の許可をすることができる。
In granting permission to defer payment under paragraph (1) or the preceding paragraph, the district director must obtain security equivalent to the amount subject to deferment; provided, however, that this does not apply where the amount subject to deferment is 1,000,000 yen or less and the deferment period is three years or less.