Article 45Reapplication Following Rejection of an Application for Payment in Kind
第四十五条(物納申請の却下に係る再申請)
Where an application has been made pursuant to the provisions of Article 41, paragraph (1), and the district director has rejected that application pursuant to the provisions of Article 42, paragraph (2) because the property for payment in kind relating to the application for permission for payment in kind under Article 41, paragraph (1) falls under property unsuitable for management or disposal or property of lower priority for payment in kind, the district director may, upon an application by the applicant made within 20 days from the day following the date of that rejection (limited to an application relating to property for payment in kind other than that property for payment in kind), permit payment in kind up to the amount specified by Cabinet Order as the amount for which payment is difficult prescribed in Article 41, paragraph (1).
The provisions of Articles 41 through 43 apply mutatis mutandis to payment in kind under the preceding paragraph. In this case, the necessary technical replacement of terms is specified by Cabinet Order.
第四十一条から第四十三条までの規定は、前項の規定による物納について準用する。この場合において、必要な技術的読替えは、政令で定める。