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.
Read this with the articles around it
Payment
A person who has filed a return filed by the due date, or an amended return under the provisions of Article 31, paragraph (2), must pay to the national government…
期限内申告書又は第三十一条第二項の規定による修正申告書を提出した者は、これらの申告書の提出期限までに、これらの申告書に記載した相続税額又は贈与税額に相当する相続税又は贈与税を国に納付しなければならない。
Open this provisionRequirements for Deferment of Payment
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…
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…
Open this provisionRequirements for Deferment of Payment
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…
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…
Open this provision(Payment of National Tax using the Self-Assessment System)
The taxpayer of a national tax equivalent to any of the amounts listed in the following items must pay the national tax to the State by the day specified in the items…
次の各号に掲げる金額に相当する国税の納税者は、その国税を当該各号に定める日（延納に係る国税その他国税に関する法律に別段の納期限の定めがある国税については、当該法律に定める納期限）までに国に納付しなければならない。
Open this provisionvalue of real property, etc.machine translation
「不動産等の価額」
The total value of real property, standing timber (立木) and other property a Cabinet Order (政令) specifies within the value of the taxable inherited property (課税相続財産の価額); where it makes up half or more of that value, Article 38, paragraph (1) allows up to 15 years of deferred payment (延納) for the inheritance tax a Cabinet Order attributes to it and up to 10 years for the rest, instead of 5.
Short name set inArticle 38, paragraph (1)
value of taxable inherited propertymachine translation
「課税相続財産の価額」
The total value of the property acquired by inheritance or bequest (遺贈) on which the inheritance tax was calculated, against which Article 38 and the later provisions measure the share of real property, etc. (不動産等の価額) to set the deferred payment (延納) period and the interest tax (利子税) rate.
Short name set inArticle 38, paragraph (1)
deferred inheritance tax amount attributable to real property, etc.machine translation
「不動産等に係る延納相続税額」
Where real property, etc. (不動産等) makes up half or more of the value of the taxable inherited property (課税相続財産の価額), the part of the inheritance tax allowed deferred payment (延納) that a Cabinet Order (政令) attributes to the value of that real property, etc.; Article 38, paragraph (2) spreads it over its own deferral period, apart from the rest.
Short name set inArticle 38, paragraph (2)
deferred inheritance tax amount attributable to movables, etc.machine translation
「動産等に係る延納相続税額」
Where real property, etc. (不動産等) makes up half or more of the value of the taxable inherited property (課税相続財産の価額), the part of the inheritance tax allowed deferred payment (延納) other than the part a Cabinet Order (政令) attributes to that real property, etc.; Article 38, paragraph (2) spreads it over its own deferral period.
Short name set inArticle 38, paragraph (2)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.