1 article

Article 52Interest Tax on Deferment of Payment, etc.

第五十二条（延納等に係る利子税）

A person who has received permission to defer payment must, in the case of falling under any of the following items, pay, together with the installment payment, the interest tax set out in the relevant item.

延納の許可を受けた者は、次の各号のいずれかに該当する場合においては、分納税額に併せて当該各号に掲げる利子税を納付しなければならない。

in the case of paying the installment payment to be paid for the first time: interest tax equivalent to the amount calculated by multiplying the amount subject to deferment as the basis by a rate of 6.6 percent per annum (for the deferred inheritance tax amount set out in (a) or (b) below, the rate specified in (a) or (b) respectively; referred to as the "interest tax rate" in the following item) according to the period from the day following the due date for payment or the date on which payment is to be made under the provisions of Article 33 of this Act or Article 35, paragraph (2) (Payment of National Tax using the Self-Assessment System) of the Act on General Rules for National Taxes for the amount of inheritance tax or amount of gift tax for which that permission to defer payment was received (in the case of falling under Article 51, paragraph (2), item (i), the day on which the return filed after the deadline or the amended return prescribed in that item was filed, and in the case of falling under item (ii) of that paragraph, the day on which the written notice of reassessment or written notice of determination prescribed in that item was issued; the same applies in paragraph (4)) until the due date for payment of that installment payment;

第一回に納付すべき分納税額を納付する場合においては、当該延納税額を基礎とし、当該延納の許可を受けた相続税額又は贈与税額の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）の規定による納期限又は納付すべき日（第五十一条第二項第一号の規定に該当する場合には同号に規定する期限後申告書又は修正申告書を提出した日とし、同項第二号の規定に該当する場合には同号に規定する更正通知書又は決定通知書を発した日とする。第四項において同じ。）の翌日から当該分納税額の納期限までの期間に応じ、年六・六パーセントの割合（次のイ又はロに掲げる延納相続税額については、それぞれイ又はロに定める割合。次号において「利子税の割合」という。）を乗じて算出した金額に相当する利子税

in the case where the ratio that the value of real property, etc. accounts for in the value of taxable inherited property (hereinafter referred to in this item as the "ratio of real property, etc.") is 50 percent or more, for the deferred inheritance tax amount: a rate of 5.4 percent per annum for the deferred inheritance tax amount attributable to real property, etc., and a rate of 6 percent per annum for the deferred inheritance tax amount attributable to movables, etc.;

課税相続財産の価額のうちに不動産等の価額が占める割合（以下この号において「不動産等の割合」という。）が十分の五以上である場合における延納相続税額　不動産等に係る延納相続税額については年五・四パーセント、動産等に係る延納相続税額については年六パーセントの割合

in the case where the ratio of real property, etc. is less than 50 percent and the ratio that the value of standing trees accounts for in the value of taxable inherited property exceeds the ratio specified by Cabinet Order, of the deferred inheritance tax amount, the amount of tax for the portion specified by Cabinet Order as corresponding to the value of those standing trees: a rate of 5.4 percent per annum.

不動産等の割合が十分の五未満であり、かつ、課税相続財産の価額のうちに立木の価額が占める割合が政令で定める割合を超える場合における延納相続税額のうち当該立木の価額に対応するものとして政令で定める部分の税額　年五・四パーセントの割合

in the case of paying an installment payment to be paid for the second time or thereafter: interest tax in an amount equivalent to the amount calculated by multiplying the interest tax rate, on the basis of the balance obtained by deducting from the amount subject to deferment the total of the installment payments up to the previous time, according to the period from the day following the due date for payment of the previous installment payment to the due date for payment of that installment payment.

第二回以後に納付すべき分納税額を納付する場合においては、当該延納税額から前回までの分納税額の合計額を控除した残額を基礎とし、前回の分納税額の納期限の翌日からその回の分納税額の納期限までの期間に応じ、利子税の割合を乗じて算出した金額に相当する利子税

In the case where a person who has received permission to defer payment has had that permission to defer payment revoked pursuant to the provisions of Article 39, paragraph (32) or Article 40, paragraph (2) (including where applied mutatis mutandis pursuant to Article 44, paragraph (2) or Article 47, paragraph (11)), the provisions of the preceding paragraph apply to that person by deeming the total of the installment payments that should have been paid at or after the time of the revocation to be installment payments whose due date for payment arrived at the time of the revocation.

延納の許可を受けた者が第三十九条第三十二項又は第四十条第二項（第四十四条第二項又は第四十七条第十一項において準用する場合を含む。）の規定による延納の許可の取消しを受けた場合においては、その者については、その取消しがあつた時以後に納付すべきであつた分納税額の合計額をその取消しがあつた時に納期限が到来した分納税額とみなして、前項の規定を適用する。

In the case where, within the deferred inheritance tax amount, there are the deferred inheritance tax amount attributable to real property, etc. or the tax amount listed in paragraph (1), item (i), (b), and the tax amount of the remaining portion, and the amount paid exceeds or falls short of the annual installment amount, the order of appropriation of the amount paid and other matters necessary for the application of the provisions of that paragraph are specified by Cabinet Order.

延納相続税額のうちに、不動産等に係る延納相続税額又は第一項第一号ロに掲げる税額とその他の部分の税額とがある場合において、納付された金額が延納年割額を超え、又はこれに不足するときにおけるその納付された金額の充当の順序その他同項の規定の適用に関し必要な事項は、政令で定める。

In the case where, with respect to a person who has acquired property by inheritance, bequest or gift, an application to defer payment has been rejected pursuant to the provisions of Article 39, paragraph (2) (including where applied mutatis mutandis pursuant to paragraph (29) of that Article or Article 44, paragraph (2); the same applies hereinafter in this paragraph) or an application to defer payment is deemed to have been withdrawn pursuant to the provisions of Article 39, paragraph (12) (including where applied mutatis mutandis pursuant to paragraph (29) of that Article or Article 44, paragraph (2); the same applies hereinafter in this paragraph), that person who acquired the property must pay interest tax in an amount equivalent to the amount calculated by multiplying, on the basis of the amount of inheritance tax or amount of gift tax relating to the rejection or withdrawal of the application, a rate of 7.3 percent per year according to the period from the day following the due date for payment or the date on which payment is to be made under the provisions of Article 33 of this Act or Article 35, paragraph (2) of the Act on General Rules for National Taxes of that amount of inheritance tax or amount of gift tax to the day on which the application to defer payment was rejected pursuant to the provisions of Article 39, paragraph (2) or the day on which the application to defer payment is deemed to have been withdrawn pursuant to the provisions of paragraph (12) of that Article (excluding the period of extension for a disaster or other unavoidable reason prescribed in the proviso to Article 39, paragraph (8) as applied by replacing terms pursuant to the provisions of paragraph (22), item (i) of that Article (including where applied mutatis mutandis pursuant to paragraph (29) of that Article or Article 44, paragraph (2)), and the period specified by Cabinet Order prescribed in paragraph (22), item (ii) of that Article (including where applied mutatis mutandis pursuant to paragraph (29) of that Article or Article 44, paragraph (2))).

相続若しくは遺贈又は贈与により財産を取得した者について、第三十九条第二項（同条第二十九項又は第四十四条第二項において準用する場合を含む。以下この項において同じ。）の規定による延納の申請の却下があつた場合又は第三十九条第十二項（同条第二十九項又は第四十四条第二項において準用する場合を含む。以下この項において同じ。）の規定により延納の申請を取り下げたものとみなされる場合には、当該取得した者は、当該申請の却下又は取下げに係る相続税額又は贈与税額の第三十三条又は国税通則法第三十五条第二項の規定による納期限又は納付すべき日の翌日から第三十九条第二項の規定による当該延納の申請の却下があつた日又は同条第十二項の規定により当該延納の取下げがあつたものとみなされる日までの期間（同条第二十二項第一号（同条第二十九項又は第四十四条第二項において準用する場合を含む。）の規定により読み替えて適用する第三十九条第八項ただし書に規定する災害等延長期間又は同条第二十二項第二号（同条第二十九項又は第四十四条第二項において準用する場合を含む。）に規定する政令で定める期間を除く。）につき、当該相続税額又は贈与税額を基礎とし、当該期間に応じ、年七・三パーセントの割合を乗じて算出した金額に相当する利子税を納付しなければならない。

In the case where the provisions of Article 39, paragraph (22) or (24) apply, if permission to defer payment was granted after the due date for payment of the installment payment to be paid for the first time stated in the written application under paragraph (1) of that Article, the application of the provisions of paragraph (1) to the installment payment whose due date stated in that written application arrived by the day on which the person who received that permission to defer payment received it is to be calculated as if the permission to defer payment had been granted before the due date for payment of the installment payment to be paid for the first time stated in that written application.

第三十九条第二十二項又は第二十四項の規定の適用がある場合において延納の許可が同条第一項の申請書に記載された第一回に納付すべき分納税額の納期限後にされたときは、当該延納の許可を受けた者が当該延納の許可を受けた日までに当該申請書に記載された納期限が到来した分納税額に係る第一項の規定の適用については、当該申請書に記載された第一回に納付すべき分納税額の納期限前に延納の許可があつたものとして計算したところによる。

In addition to what is provided for in the preceding paragraphs, matters necessary for calculating the amount of interest tax relating to permission to defer payment, rejection, withdrawal or revocation are specified by Cabinet Order.

前各項に定めるもののほか、延納の許可、却下、取下げ又は取消しに係る利子税の額の計算について必要な事項は、政令で定める。

Read this with the articles around it

Search

Article 52Interest Tax on Deferment of Payment, etc.