A person who intends to apply for permission for payment in kind under paragraph (1) of the preceding Article must, by the due date for payment of the inheritance tax for which payment in kind is sought or on the date on which it is to be paid, attach to a written application stating the amount for which payment in money is difficult and the reason for that difficulty, the amount of tax for which payment in kind is sought, the type and value of the property to be used for payment in kind, and other matters specified by Ministry of Finance Order, the documents specified by Ministry of Finance Order as necessary for the procedures for payment in kind (referred to as "documents for payment in kind procedures" in this Chapter), and submit them to the competent district director with jurisdiction over the place for tax payment.
前条第一項の規定による物納の許可を申請しようとする者は、その物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事由、物納を求めようとする税額、物納に充てようとする財産の種類及び価額その他の財務省令で定める事項を記載した申請書に物納の手続に必要な書類として財務省令で定めるもの（以下この章において「物納手続関係書類」という。）を添付し、これを納税地の所轄税務署長に提出しなければならない。
When a written application has been submitted pursuant to the preceding paragraph, the district director conducts an investigation of the applicant and the matters relating to the application as to whether the requirements of the preceding Article are met, and, based on that investigation, within three months from the day following the deadline for filing that written application, either grants permission for payment in kind relating to the application or rejects the application, for all or part of the amount of tax relating to the application, for each item of property for payment in kind.
If the district director has granted permission or rejected the application pursuant to the preceding paragraph, the district director notifies the applicant of this by a document stating the amount of tax and the property for payment in kind relating to the permission, or the fact of the rejection and the reason for it.
A person who intends to apply for permission for payment in kind under paragraph (1) of the preceding Article may, if the person is unable, by the deadline for filing the written application referred to in paragraph (1), to submit all or part of the documents for payment in kind procedures attached to that written application, submit to the competent district director with jurisdiction over the place for tax payment, as provided by Cabinet Order, a written notification (referred to as a "written notification of extension of the deadline for submitting documents for payment in kind procedures" in the following paragraph and paragraph (15)) stating that fact, the date on which the documents for payment in kind procedures will be submitted, and other matters specified by Ministry of Finance Order. In this case, if the date of submission is not stated, the day on which three months have elapsed from the day following that deadline for filing is deemed to be stated.
If the applicant has submitted a written notification of extension of the deadline for submitting documents for payment in kind procedures pursuant to the preceding paragraph, the deadline for submitting the documents for payment in kind procedures (limited to those relating to that written notification of extension of the deadline for submitting documents for payment in kind procedures; the same applies in the following paragraph) is the date stated in that written notification of extension of the deadline for submitting documents for payment in kind procedures for submitting those documents for payment in kind procedures (if that date is after the day on which three months have elapsed from the day following the deadline for filing referred to in the preceding paragraph, the day on which the three months elapse).
前項の規定により当該申請者が物納手続関係書類提出期限延長届出書を提出した場合には、物納手続関係書類（当該物納手続関係書類提出期限延長届出書に係るものに限る。次項において同じ。）の提出期限は、当該物納手続関係書類提出期限延長届出書に記載された当該物納手続関係書類を提出する日（その日が前項の提出期限の翌日から起算して三月を経過する日後である場合には、当該経過する日）とする。
With regard to the application of paragraph (4) in the case where a person to whom the preceding two paragraphs (including the case where they apply as replaced pursuant to this paragraph) have applied is unable to submit documents for payment in kind procedures by the date of submission prescribed in the preceding paragraph, the phrase "by the deadline for filing the written application referred to in paragraph (1), to submit all or part of the documents for payment in kind procedures attached to that written application" in paragraph (4) is deemed to be replaced with "by the date of submission prescribed in the following paragraph, to submit the documents for payment in kind procedures referred to in that paragraph"; provided, however, that the deadline for submitting those documents for payment in kind procedures cannot be set after the day on which one year has elapsed from the day following the deadline for filing the written application referred to in paragraph (1).
With regard to the application of paragraph (2) in the case where the preceding three paragraphs apply, the phrase "that written application" in paragraph (2) is deemed to be replaced with "documents for payment in kind procedures (limited to those relating to the written notification of extension of the deadline for submitting documents for payment in kind procedures referred to in paragraph (4))".
If a written application has been submitted pursuant to the provisions of paragraph (1), and there is a defect in the statement in that written application, a defect in the statement in, or a failure to submit, the documents for payment in kind procedures, or any other ground specified by Cabinet Order, the district director may request the applicant to correct that written application or to correct or submit those documents for payment in kind procedures.
If the district director requests correction of a written application or correction or submission of documents for payment in kind procedures pursuant to the preceding paragraph, the district director notifies the applicant of this by a document stating that fact and the reason for it.
An applicant who has been requested pursuant to paragraph (8) to correct the written application or to correct or submit the documents for payment in kind procedures must correct that written application or correct or submit those documents for payment in kind procedures within 20 days from the day following the day on which the applicant received the notice pursuant to the preceding paragraph. In this case, if the applicant has not corrected that written application or corrected or submitted those documents for payment in kind procedures within that period, the applicant is deemed to have withdrawn the application for payment in kind on the day on which that period elapsed.
An applicant who has been requested pursuant to paragraph (8) to correct or submit documents for payment in kind procedures may, if the applicant is unable to correct or submit the documents for payment in kind procedures by the day before the elapsed day referred to in the preceding paragraph, submit to the competent district director with jurisdiction over the place for tax payment, as provided by Cabinet Order, a written notification (referred to as a "written notification of extension of the deadline for completing documents for payment in kind procedures" in the following paragraph) stating that fact, the date on which the documents for payment in kind procedures will be corrected or submitted, and other matters specified by Ministry of Finance Order. In this case, if the date of correction or submission is not stated, the day on which three months have elapsed from that elapsed day is deemed to be stated.
If the applicant has submitted a written notification of extension of the deadline for completing documents for payment in kind procedures pursuant to the preceding paragraph, the deadline for correcting or submitting the documents for payment in kind procedures (limited to those relating to that written notification of extension of the deadline for completing documents for payment in kind procedures; the same applies in the following paragraph) is the date stated in that written notification of extension of the deadline for completing documents for payment in kind procedures for correcting or submitting those documents for payment in kind procedures (if that date is after the day on which three months have elapsed from the elapsed day referred to in the preceding paragraph, the day on which the three months elapse).
前項の規定により当該申請者が物納手続関係書類補完期限延長届出書を提出した場合には、物納手続関係書類（当該物納手続関係書類補完期限延長届出書に係るものに限る。次項において同じ。）の訂正又は提出の期限は、当該物納手続関係書類補完期限延長届出書に記載された当該物納手続関係書類の訂正又は提出をする日（その日が前項の経過した日から起算して三月を経過する日後である場合には、当該経過する日）とする。
With regard to the application of paragraph (11) in the case where a person to whom the preceding two paragraphs (including the case where they apply as replaced pursuant to this paragraph) have applied is unable to correct or submit documents for payment in kind procedures by the date of correction or submission prescribed in the preceding paragraph, the phrase "the day before the elapsed day referred to in the preceding paragraph" in paragraph (11) is deemed to be replaced with "the date of correction or submission prescribed in the following paragraph"; provided, however, that the deadline for correcting or submitting those documents for payment in kind procedures cannot be set after the day on which one year has elapsed from the day following the day on which the notice pursuant to paragraph (9) was received.
With regard to the application of paragraph (2) in the case where paragraph (8) or the preceding three paragraphs apply, the phrase "within three months" in paragraph (2) is deemed to be replaced with "within the period obtained by adding to three months the period from the day following the day on which the applicant received the notice pursuant to the provisions of paragraph (9) until the deadline for correcting the written application (limited to that relating to the provisions of paragraph (8)) or the deadline for correcting or submitting the documents for payment in kind procedures (limited to those relating to the provisions of paragraph (8)) or the documents for payment in kind procedures (limited to those relating to the written notification of extension of the deadline for completing documents for payment in kind procedures referred to in paragraph (11)) (referred to as the "deadline for submitting the application, etc." in this paragraph) (where there are multiple notices pursuant to the provisions of paragraph (9), the period obtained by aggregating the periods from the day following the day on which each notice was received until the deadline for submitting the application, etc. relating to each notice (where some of these periods overlap, the period excluding the period obtained by aggregating those overlapping periods))".
第八項又は前三項の規定の適用がある場合における第二項の規定の適用については、同項中「以内」とあるのは、「に第九項の規定による通知を申請者が受けた日の翌日から申請書（第八項の規定に係るものに限る。）の訂正の期限又は物納手続関係書類（第八項の規定に係るものに限る。）若しくは物納手続関係書類（第十一項の物納手続関係書類補完期限延長届出書に係るものに限る。）の訂正若しくは提出の期限（以下この項において「申請書等の提出期限」という。）までの期間（第九項の規定による通知が複数ある場合には、それぞれの通知を受けた日の翌日から当該それぞれの通知に係る申請書等の提出期限までの期間を合算した期間（これらの期間のうち重複する期間がある場合には、当該重複する期間を合算した期間を除いた期間）とする。）を加算した期間内」とする。
If correction or submission of documents for payment in kind procedures is requested pursuant to the provisions of paragraph (8), and a written notification of extension of the deadline for submitting documents for payment in kind procedures has been submitted for the property for payment in kind relating to those documents for payment in kind procedures, with regard to the application of paragraph (12) and the proviso to paragraph (13), the phrase "if that date is after the day on which three months have elapsed from the elapsed day referred to in the preceding paragraph, the day on which the three months elapse" in paragraph (12) is deemed to be replaced with "if that date is after the deadline under the written notification of extension of the deadline for submitting documents for payment in kind procedures referred to in paragraph (4) for the property for payment in kind relating to the documents for payment in kind procedures for which that correction or submission is requested, that deadline", and the phrase "the day on which one year has elapsed from the day following the day on which the notice pursuant to paragraph (9) was received" in the proviso to paragraph (13) with "the deadline under the written notification of extension of the deadline for submitting documents for payment in kind procedures referred to in paragraph (4) for the property for payment in kind relating to the documents for payment in kind procedures for which that correction or submission is requested".
第八項の規定により物納手続関係書類の訂正又は提出が求められている場合において、当該物納手続関係書類に係る物納財産についての物納手続関係書類提出期限延長届出書が提出されているときは、第十二項及び第十三項ただし書の規定の適用については、第十二項中「前項の経過した日から起算して三月を経過する日後である場合には、当該経過する日」とあるのは「当該訂正又は提出が求められている物納手続関係書類に係る物納財産についての第四項の物納手続関係書類提出期限延長届出書による期限後である場合には、当該期限」と、第十三項ただし書中「第九項の規定による通知を受けた日の翌日から起算して一年を経過する日」とあるのは「当該訂正又は提出が求められている物納手続関係書類に係る物納財産についての第四項の物納手続関係書類提出期限延長届出書による期限」とする。
In the case where, when the district director conducts the investigation referred to in paragraph (2) pursuant to the provisions of that paragraph, the district director finds that the investigation will require a period exceeding three months because the property for payment in kind relating to the written application referred to in that paragraph is numerous or for other reasons, with regard to the application of paragraph (2), the phrase "three months" in paragraph (2) is deemed to be replaced with "six months".
In the case where, when the district director conducts the investigation referred to in paragraph (2) pursuant to the provisions of that paragraph, the district director finds that the investigation will require a period exceeding six months because of heavy snowfall or other circumstances equivalent thereto, with regard to the application of the preceding paragraph, the phrase "six months" in the preceding paragraph is deemed to be replaced with "nine months".
In the case where, when the district director conducts the investigation referred to in paragraph (2) pursuant to the provisions of that paragraph, a disaster or other unavoidable reason prescribed in Article 11 (Extension of Time Limits due to Disasters and Similar Causes) of the Act on General Rules for National Taxes has arisen, or an unavoidable reason specified by Cabinet Order prescribed in paragraph (28), item (ii) has arisen, with regard to the application of paragraph (2), the phrase "within three months" in paragraph (2) is deemed to be replaced with "within the period obtained by adding to three months (six months where the provisions of paragraph (16) apply, and nine months where the provisions of paragraph (17) apply) the period of extension for a disaster or other unavoidable reason prescribed in the proviso to paragraph (6) as applied with replacement of terms pursuant to the provisions of paragraph (28), item (i), or the period specified by Cabinet Order prescribed in paragraph (28), item (ii)".
Where the provisions of the preceding three paragraphs apply, the district director is to notify the applicant of that fact by a document stating that fact.
税務署長は、前三項の規定の適用がある場合においては、その旨を記載した書面により、これを当該申請者に通知する。
When the district director intends to grant the permission under paragraph (2), the district director may order the applicant, setting a deadline within a period not exceeding one year, to take measures necessary for accepting the property for payment in kind, such as removal of waste.
Where the district director orders the taking of measures pursuant to the provisions of the preceding paragraph, the district director is to notify the applicant of that fact by a document stating that fact.
税務署長は、前項の規定により措置をとることを命ずる場合においては、その旨を記載した書面により、これを当該申請者に通知する。
Where the district director has ordered the taking of the measures in paragraph (20), if those measures are not taken by the deadline in that paragraph (or, where the written notification of extension of the deadline for measures for acceptance in the following paragraph has been filed, the deadline prescribed in paragraph (24)), the district director may reject the application for payment in kind pursuant to the provisions of paragraph (2).
An applicant who has been ordered to take the measures in paragraph (20) pursuant to the provisions of that paragraph may, if unable to take those measures by the deadline in that paragraph, file with the competent district director with jurisdiction over the place for tax payment, as specified by Cabinet Order, a written notification stating that fact, the date on which those measures will be taken, and other matters specified by Ministry of Finance Order (referred to as the "written notification of extension of the deadline for measures for acceptance" in the following paragraph). In this case, where the date on which those measures will be taken is not stated, the date on which three months have elapsed from the day following that deadline is deemed to be stated.
Where the applicant has filed a written notification of extension of the deadline for measures for acceptance pursuant to the provisions of the preceding paragraph, the deadline in paragraph (20) for the measures in paragraph (20) (limited to those relating to that written notification of extension of the deadline for measures for acceptance; the same applies in the following paragraph) is the date for taking those measures stated in that written notification of extension of the deadline for measures for acceptance (where that date is after the date on which three months have elapsed from the day following the deadline in the preceding paragraph (where that date is after the date on which one year has elapsed from the day following the day on which the notice under the provisions of paragraph (21) was received, the date on which that year elapses), the date on which those three months elapse).
With regard to the application of the provisions of paragraph (23) in the case where a person to whom the provisions of the preceding two paragraphs (including where applied with the replacement of terms pursuant to the provisions of this paragraph) apply is unable to take the measures in paragraph (20) by the date for taking those measures prescribed in the preceding paragraph, the phrase "the deadline in that paragraph" in paragraph (23) is deemed to be replaced with "the date for taking those measures prescribed in the following paragraph"; provided, however, that the deadline in paragraph (20) cannot be later than the date on which one year has elapsed from the day following the day on which the notice under the provisions of paragraph (21) was received.
With regard to the application of the provisions of paragraph (2) in the case where the provisions of paragraph (20) or the preceding three paragraphs apply, the phrase "within three months" in paragraph (2) is deemed to be replaced with "within the period obtained by adding to three months the period from the day following the day on which the notice under the provisions of paragraph (21) was received until the deadline in paragraph (20) (or, where the written notification of extension of the deadline for measures for acceptance in paragraph (23) has been filed, the deadline prescribed in paragraph (24))".
Where the measures in paragraph (20) have been taken, the applicant must, without delay, file with the competent district director with jurisdiction over the place for tax payment a written notification stating that fact and other matters specified by Ministry of Finance Order.
第二十項の措置をとつた場合には、当該申請者は、遅滞なく、その旨その他の財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。
With regard to the application of the provisions of this Article to a person who is unable to carry out by the deadline the procedures relating to an application for permission for payment in kind in the cases set forth in the following items, the matters prescribed in each of those items apply according to the category of cases set forth in that item:
次の各号に掲げる場合における物納の許可の申請に係る手続をその期限までに行うことができない者に係るこの条の規定の適用については、当該各号に掲げる場合の区分に応じ、当該各号に定めるところによる。
Where the provisions of Article 11 of the Act on General Rules for National Taxes apply: with regard to the application of the provisions of this Article, the phrase "one year" in the proviso to paragraph (6) is deemed to be replaced with "the period obtained by adding to one year the period from the day on which a disaster or other unavoidable reason prescribed in Article 11 (Extension of Time Limits due to Disasters and Similar Causes) of the Act on General Rules for National Taxes arose until the deadline extended pursuant to the provisions of that Article (referred to as the "period of extension for a disaster or other unavoidable reason" in this Article)", and the phrase "one year" in the proviso to paragraph (13), paragraph (15) and the proviso to paragraph (25) is deemed to be replaced with "the period obtained by adding to one year the period of extension for a disaster or other unavoidable reason (excluding, where that notice was received on or after the day on which a disaster or other unavoidable reason prescribed in Article 11 of that Act arose, the period from that day until the day on which that notice was received)";
Where, in addition to the case set forth in the preceding item, an unavoidable circumstance specified by Cabinet Order arises: the deadline for filing the documents for payment in kind procedures prescribed in paragraph (4) and other deadlines relating to procedures specified by Cabinet Order are extended by the period specified by Cabinet Order as the period during which that procedure cannot be carried out by reason of that unavoidable circumstance.
In the case where the provisions of the preceding paragraph apply, when applying the provisions of paragraph (2) as read pursuant to the provisions of paragraph (7), the provisions of paragraph (18) do not apply.
When granting permission for payment in kind pursuant to the provisions of paragraph (2), if the district director finds it necessary in light of the nature of the property for payment in kind and other circumstances, the district director may attach conditions to that permission to the extent necessary. In this case, the district director is to notify the applicant of the conditions by a document stating the conditions attached to that permission.
Where the district director neither grants permission for payment in kind nor rejects the application for payment in kind within the period prescribed in paragraph (2) (or, where the provisions of paragraph (7), (14), (16) (including as applied with the replacement of terms pursuant to the provisions of paragraph (17)), (18) or (26) apply, within the period prescribed in paragraph (2) as applied with the replacement of terms pursuant to those provisions), the permission for that payment in kind is deemed to have been granted.
The provisions of Article 40, paragraph (1) apply mutatis mutandis to the case where a written application has been submitted pursuant to the provisions of paragraph (1).
In addition to what is provided for in the preceding paragraphs, the procedures for payment in kind and other matters necessary for payment in kind are to be specified by Cabinet Order.
前各項に定めるもののほか、物納に関する手続その他物納に関し必要な事項は、政令で定める。