In 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.
If 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.
In 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.
Matters 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on General Rules for National Taxes and other laws and regulations in the case where permission for payment in kind has been revoked pursuant to paragraph (2) are prescribed by Cabinet Order.
Read this with the articles around it
Procedures 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 provisionProcedures for Payment in Kind
When granting permission for payment in kind pursuant to the provisions of paragraph (2), if the district director finds it necessary in light of the nature of the property for payment in kind and…
税務署長は、第二項の規定により物納の許可をする場合において、物納財産の性質その他の事情に照らし必要があると認めるときは、必要な限度において当該許可に条件を付することができる。この場合において、当該許可に付した条件を記載した書面により、これを当該申請者に通知する。
Open this provisionReapplication Following Rejection of an Application for Payment in Kind
The provisions of Articles 41 through 43 apply mutatis mutandis to payment in kind under the preceding paragraph.
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。
Open this provisionRescission of Permission for Payment in Kind
In 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…
税務署長は、第四十二条第三十項（第四十五条第二項において準用する場合を含む。以下この項から第三項までにおいて同じ。）の規定により条件（物納財産について一定の事項の履行を求めるものに限る。）を付して物納の許可をした場合において、当該一定の事項の履行を求めるときは、当該条件に従つて期限を定めて…
Open this provisionRescission of Permission for Payment in Kind
If 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…
税務署長は、前項の期限までに同項の一定の事項の履行がない場合には、第四十二条第三十項の規定による通知をした日の翌日から起算して五年を経過する日までに前項の規定による通知をしたときに限り、同条第二項（第四十五条第二項において準用する場合を含む。）の規定による物納の許可を取り消すことができる。
Open this provisionRescission of Permission for Payment in Kind
In 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)…
税務署長は、前項の規定により物納の許可を取り消した場合においては、その旨及びその理由を記載した書面により、これを第四十二条第三十項の申請者に通知する。
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)
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.