①In the case where the district director has granted permission for payment in kind with conditions attached (limited to conditions requiring the performance of certain matters concerning the property for payment in kind) pursuant to Article 42, paragraph (30) (including as applied mutatis mutandis pursuant to Article 45, paragraph (2); the same applies hereinafter in this paragraph through paragraph (3)), if the district director requires the performance of those certain matters, the district director notifies the applicant under Article 42, paragraph (30), by a document stating that the performance of those certain matters is required and other matters specified by Ministry of Finance Order, with a deadline set in accordance with those conditions.

②If the certain matters referred to in the preceding paragraph have not been performed by the deadline referred to in that paragraph, the district director may revoke the permission for payment in kind under paragraph (2) of that Article (including as applied mutatis mutandis pursuant to Article 45, paragraph (2)), only where the district director has given the notice under the preceding paragraph by the day on which five years elapse counting from the day following the day on which the notice under Article 42, paragraph (30) was given.

③In the case where the district director has revoked permission for payment in kind pursuant to the preceding paragraph, the district director notifies the applicant under Article 42, paragraph (30), by a document stating that fact and the reasons for it.

④Matters necessary for the application of the provisions of this Act, the Act on General Rules for National Taxes and other laws and regulations in the case where permission for payment in kind has been revoked pursuant to paragraph (2) are prescribed by Cabinet Order.