If, among the real property for which the district director has granted permission for payment in kind pursuant to Article 42, paragraph (2) (including as applied mutatis mutandis pursuant to paragraph (2) of the preceding Article), there is real property that is subject to a leasehold or another right to use real property, and the person who received that permission for payment in kind subsequently pays the inheritance tax subject to the payment in kind in a lump sum in money, or pays it after receiving permission to defer payment pursuant to paragraph (3) of the following Article, the district director may, even after the acceptance of that real property, approve the withdrawal of payment in kind of that real property upon an application of that person made within one year from the day following the day on which that permission for payment in kind was received; provided, however, that this does not apply if that real property has been converted into money or is being used for governmental or public purposes or is reliably expected to be so used.
税務署長は、第四十二条第二項（前条第二項において準用する場合を含む。）の規定により物納の許可をした不動産のうちに賃借権その他の不動産を使用する権利の目的となつている不動産がある場合において、当該物納の許可を受けた者が、その後物納に係る相続税を、金銭で一時に納付し、又は次条第三項の規定による延納の許可を受けて納付するときは、当該不動産については、その収納後においても、当該物納の許可を受けた日の翌日から起算して一年以内にされたその者の申請により、その物納の撤回の承認をすることができる。ただし、当該不動産が換価されていたとき、又は公用若しくは公共の用に供されており若しくは供されることが確実であると見込まれるときは、この限りでない。
A person who intends to apply for the withdrawal of payment in kind under the preceding paragraph must submit to the competent district director with jurisdiction over the place for tax payment a written application stating the reason for which the person seeks approval of that withdrawal and other particulars specified by Ministry of Finance Order.
前項の規定による物納の撤回を申請しようとする者は、当該撤回の承認を求めようとする理由その他の財務省令で定める事項を記載した申請書を納税地の所轄税務署長に提出しなければならない。
If a written application has been submitted pursuant to the preceding paragraph, the district director is to investigate whether the applicant and the matters concerning the application fall under paragraph (1), and, based on that investigation, is to approve the application or reject it within three months from the day following the day on which the written application was submitted.
In the case referred to in the preceding paragraph, if an application for withdrawal of payment in kind is made for part of two or more items of real property for which permission for payment in kind was granted, or if the real property for which permission for payment in kind was granted is one item and an application for withdrawal of payment in kind is made for part of it after dividing it (limited to the case where, among the property for payment in kind other than the property for which those applications were made, there is property specified by Cabinet Order as unsuitable for management or disposal as a result of that withdrawal of payment in kind (referred to as "unsuitable property" in this Article)), the district director may request that the unsuitable property be added to the property subject to the application for withdrawal of payment in kind, and may approve that withdrawal or reject the application under that paragraph after the applicant adds the unsuitable property to that property. In this case, with regard to the application of that paragraph, the phrase "three months from the day following the day on which the written application was submitted" in that paragraph is deemed to be replaced with "two months from the day following the day on which the notice under paragraph (6) was issued".
税務署長は、前項の場合において、物納の許可があつた二以上の不動産の一部について物納の撤回の申請があり、又は物納の許可があつた一の不動産を分割してその一部について物納の撤回の申請があつたとき（これらの申請のあつた財産以外の物納財産のうちにその物納の撤回により管理又は処分をするのに不適格な財産として政令で定めるもの（以下この条において「不適格財産」という。）があるときに限る。）は、当該不適格財産を物納の撤回の申請に係る財産に追加することを求め、当該申請者が当該財産に当該不適格財産を追加するのをまつて同項の規定により当該撤回の承認をし、又は当該申請の却下をすることができる。この場合において、同項の規定の適用については、同項中「当該申請書の提出があつた日の翌日から起算して三月」とあるのは、「第六項の規定による通知が発せられた日の翌日から起算して二月」とする。
In the case referred to in paragraph (3), if, among the inheritance tax subject to the withdrawal of payment in kind, there is inheritance tax to be paid in a lump sum in money or beneficial expenses under paragraph (9) to be paid, the district director may approve the withdrawal of payment in kind under paragraph (3) or reject the application for withdrawal of payment in kind after that inheritance tax and those beneficial expenses are paid in full within one month from the day following the day on which the notice under paragraph (10) was issued. In this case, with regard to the application of paragraph (3), the phrase "three months from the day following the day on which the written application was submitted" in that paragraph is deemed to be replaced with "two months from the day following the day on which the notice under paragraph (10) was issued".
When the district director approves the withdrawal of payment in kind under paragraph (3), rejects the application for that withdrawal, or requests under paragraph (4) the addition of unsuitable property to the property subject to that application, the district director is to notify the applicant of it by a document stating the matters prescribed in each of the following items according to the case classification set forth in that item:
in the case of approving the withdrawal of payment in kind: that fact, the matters concerning the real property for which that approval is given, and the amount of inheritance tax subject to that withdrawal;
物納の撤回の承認をする場合 その旨並びに当該承認をする不動産に係る事項及び当該撤回に係る相続税額
in the case of rejecting the application for withdrawal of payment in kind: that fact and the reason for the rejection;
物納の撤回の申請の却下をする場合 その旨及び却下をする理由
in the case of requesting the addition of unsuitable property to the property subject to the application for withdrawal of payment in kind: that fact and the reason for requesting the addition.
物納の撤回の申請に係る不適格財産の追加を求める場合 その旨及び当該追加を求める理由
If a request has been made for the addition of unsuitable property to the property subject to the application for withdrawal of payment in kind under paragraph (4), and the applicant does not comply with the request within 20 days from the day following the day on which the applicant received the notice under the preceding paragraph (limited to item (iii)) (or, if the district director finds that there are unavoidable circumstances preventing the applicant from complying with the request within that period, by the day designated by the district director), the applicant is deemed to have withdrawn the application.
With regard to the application of paragraph (3) in the case where the district director finds that there are unavoidable circumstances as prescribed in the preceding paragraph, the phrase "three months from the day following the day on which the written application was submitted" in that paragraph is deemed to be replaced with "one month from the day following the day designated by the district director under paragraph (7)".
A person who intends to receive approval of the withdrawal of payment in kind under paragraph (3) must pay money equivalent to the amount of beneficial expenses, if any, that the State has expended for the property subject to that withdrawal; provided, however, that this does not apply if the approval could not be received for that property.
第三項の規定による物納の撤回の承認を受けようとする者は、当該撤回に係る財産につき国が支出した有益費がある場合には、その費用の額に相当する金銭を納付しなければならない。ただし、当該財産につき当該承認を受けることができなかつた場合は、この限りでない。
If the district director approves the withdrawal of payment in kind under paragraph (3) and, among the inheritance tax subject to that withdrawal, there is inheritance tax to be paid in a lump sum in money or beneficial expenses under the preceding paragraph to be paid, the district director is to notify the applicant of it in advance by a document stating the amount of that inheritance tax and the amount of those beneficial expenses. In this case, if the applicant does not pay in full the inheritance tax and the beneficial expenses subject to the notice within one month from the day following the day on which the notice was issued, the applicant is deemed to have withdrawn the application for that withdrawal.
If the district director neither approves the withdrawal of payment in kind nor rejects the application within the period prescribed in paragraph (3) (or, if paragraph (4), paragraph (5) or paragraph (8) is applicable, within the period prescribed in paragraph (3) as applied with the terms replaced pursuant to those provisions), the withdrawal is deemed to have been approved.
In addition to what is provided for in the preceding paragraphs, other particulars necessary for procedures concerning the withdrawal of payment in kind are specified by Cabinet Order.
前各項に定めるもののほか、物納の撤回に関する手続に関し必要な事項は、政令で定める。