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。
Read this with the articles around it
Requirements for Payment in Kind
Where there are grounds on which it is difficult for a person liable for tax to pay in money, even by deferment of payment, the amount of inheritance tax to be paid pursuant to Article 33 of this Act…
税務署長は、納税義務者について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を延納によつても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、物納の許可をすることができる。
Open this provisionRequirements for Payment in Kind
Where there are grounds on which it is difficult for a person liable for tax to pay in money, even by deferment of payment, the amount of inheritance tax to be paid pursuant to Article 33 of this Act…
税務署長は、納税義務者について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を延納によつても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、物納の許可をすることができる。
Open this provisionProcedures for Payment in Kind
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…
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…
Open this provisionProcedures for Payment in Kind
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…
税務署長は、前項の規定による申請書の提出があつた場合においては、当該申請者及び当該申請に係る事項について前条の規定に該当するか否かの調査を行い、その調査に基づき、当該申請書の提出期限の翌日から起算して三月以内に当該申請に係る税額の全部又は一部について物納財産ごとに当該申請に係る物納の許可をし、又は当該申請の却下をする。
Open this provisionAccepted Value of Property for Payment in Kind, etc.
The accepted value of property for payment in kind is the value of that property that served as the basis for calculating the taxable value; provided, however…
物納財産の収納価額は、課税価格計算の基礎となつた当該財産の価額による。ただし、税務署長は、収納の時までに当該財産の状況に著しい変化が生じたときは、収納の時の現況により当該財産の収納価額を定めることができる。
Open this provisionReapplication Following Rejection of an Application for Payment in Kind
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…
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…
Open this provisionproperty for payment in kindmachine translation
「物納財産」
Property used, or to be used, to pay tax in kind (物納) under Article 41 and the provisions after it.
Short name set inArticle 41, paragraph (1)
property unsuitable for management or disposalmachine translation
「管理処分不適格財産」
In Article 41, paragraph (2) and Article 45, paragraph (1), property that a Cabinet Order (政令) specifies as unsuitable to manage or dispose of, which cannot be used for payment in kind (物納).
Short name set inArticle 41, paragraph (2)· applies only in this provision and in Article 45, paragraph (1)
property of lower priority for payment in kindmachine translation
「物納劣後財産」
In Article 41, paragraph (4) and Article 45, paragraph (1), property that may be paid in kind (物納) but comes after other property in the order for payment in kind, as a Cabinet Order (政令) specifies.
Defined inArticle 41, paragraph (4)· applies only in this paragraph and in Article 45, paragraph (1)
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.