Article 40Grace Period for Collection, etc. Relating to an Application to Defer Payment
第四十条（延納申請に係る徴収猶予等）
If the district director finds that there are reasonable grounds where a written application has been submitted pursuant to Article 39, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (29) of that Article), the district director may grant a grace period for the collection of all or part of the inheritance tax or gift tax.
The district director may rescind permission to defer payment if a person who has received that permission is in arrears on the amount subject to deferment (including an amount equivalent to interest tax or delinquent tax relating to that amount subject to deferment) or otherwise violates the conditions of deferment, if that person has not complied with an order under Article 51, paragraph (1) (Change to Security) of the Act on General Rules for National Taxes concerning the security for that amount subject to deferment, if compulsory liquidation procedures prescribed in Article 2, item (xii) (Definitions) of the National Tax Collection Act (Act No. 147 of 1959) have been commenced with respect to the property serving as security for that amount subject to deferment, or if a person who has received that permission dies and the heir makes a qualified acceptance. In this case, except where those compulsory liquidation procedures have been commenced and where a qualified acceptance has been made, the district director must hear that person's explanation in advance.
税務署長は、延納の許可を受けた者が延納税額（当該延納税額に係る利子税又は延滞税に相当する額を含む。）の滞納その他延納の条件に違反したとき、その者が当該延納税額に係る担保につき国税通則法第五十一条第一項（担保の変更等）の規定による命令に応じなかつたとき、当該延納税額に係る担保物につき国税徴収法（昭和三十四年法律第百四十七号）第二条第十二号（定義）に規定する強制換価手続が開始されたとき又は当該延納の許可を受けた者が死亡し、その相続人が限定承認をしたときは、その許可を取り消すことができる。この場合においては、当該強制換価手続が開始されたとき及び限定承認をしたときを除き、あらかじめその者の弁明を聴かなければならない。
If the district director has rescinded permission to defer payment pursuant to the preceding paragraph, the district director notifies the person liable for tax of that fact and the reasons by a document stating them.
税務署長は、前項の規定により延納の許可を取り消した場合においては、その旨及びその理由を記載した書面により、これを納税義務者に通知する。
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Procedures for Deferment of Payment
A person who intends to apply for permission to defer payment under paragraph (1) of the preceding Article must attach, to a written application stating the amount that it is difficult to pay in…
前条第一項の規定による延納の許可を申請しようとする者は、その延納を求めようとする相続税の納期限までに、又は納付すべき日に金銭で納付することを困難とする金額及びその困難とする理由、延納を求めようとする税額及び期間…
Open this provisionProcedures for Deferment of Payment
The provisions of the preceding paragraphs apply mutatis mutandis where a person liable for tax referred to in paragraph (3) of the preceding Article applies for permission to defer payment pursuant…
前各項の規定は、前条第三項の納税義務者が同項の規定による延納の許可を申請する場合及び税務署長が同項の延納に係る許可又は却下をする場合について準用する。この場合において、第一項中「相続税」とあるのは「贈与税」と、第二項中「前条第一項及び第二項」とあるのは「前条第三項」と読み替えるものとする。
Open this provisionGrace Period for Collection, etc. Relating to an Application to Defer Payment
The district director may rescind permission to defer payment if a person who has received that permission is in arrears on the amount subject to deferment…
税務署長は、延納の許可を受けた者が延納税額（当該延納税額に係る利子税又は延滞税に相当する額を含む。）の滞納その他延納の条件に違反したとき、その者が当該延納税額に係る担保につき国税通則法第五十一条第一項（担保の変更等）の規定による命令に応じなかつたとき…
Open this provision(Change to Security)
Where security has been provided for the national tax, when the district director of the tax office, etc. finds that payment of the national tax cannot be secured due to a decrease in the value of…
税務署長等は、国税につき担保の提供があつた場合において、その担保として提供された財産の価額又は保証人の資力の減少その他の理由によりその国税の納付を担保することができないと認めるときは、その担保を提供した者に対し、増担保の提供、保証人の変更その他の担保を確保するため必要な行為をすべきことを命ずることができる。
Open this provisiondistrict 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.