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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).

税務署長は、第四十一条第一項の規定による申請があつた場合において、同項の物納の許可の申請に係る物納財産が管理処分不適格財産又は物納劣後財産に該当することから第四十二条第二項の規定により当該申請の却下をしたときは、当該却下の日の翌日から起算して二十日以内にされた当該申請者の申請(当該物納財産以外の物納財産に係る申請に限る。)により、第四十一条第一項に規定する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、物納の許可をすることができる。

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。

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