A person who has received permission for payment in kind pursuant to the provisions of Article 42, paragraph (2) (including where applied mutatis mutandis pursuant to Article 45, paragraph (2); the same applies hereinafter in this Article) must pay interest tax in an amount equivalent to the amount calculated by multiplying, on the basis of the amount of inheritance tax relating to that payment in kind, 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) (Payment of National Tax using the Self-Assessment System) of the Act on General Rules for National Taxes of that amount of inheritance tax (in the case of falling under the provisions of Article 51, paragraph (2), item (i), the day on which the return filed after the deadline or amended return prescribed in that item was filed, and in the case of falling under the provisions of 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 the following paragraph) to the day on which payment is deemed to have been made pursuant to the provisions of Article 43, paragraph (2) (including where applied mutatis mutandis pursuant to Article 45, paragraph (2); the same applies in the following paragraph) (excluding the period of extension for a disaster or other unavoidable reason prescribed in the proviso to Article 42, paragraph (6) as applied by replacing terms pursuant to the provisions of paragraph (28), item (i) of that Article, and the period specified by Cabinet Order prescribed in paragraph (28), item (ii) of that Article (hereinafter in this Article referred to as the "disaster extension period, etc.")).
第四十二条第二項（第四十五条第二項において準用する場合を含む。以下この条において同じ。）の規定による物納の許可を受けた者は、当該物納に係る相続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。次項において同じ。）の翌日から第四十三条第二項（第四十五条第二項において準用する場合を含む。次項において同じ。）の規定により納付があつたものとされた日までの期間（第四十二条第二十八項第一号の規定により読み替えて適用する同条第六項ただし書に規定する災害等延長期間又は同条第二十八項第二号に規定する政令で定める期間（以下この条において「災害等延長期間等」という。）を除く。）につき、当該相続税額を基礎とし、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 referred to in the preceding paragraph, interest tax for the portion corresponding to the period from the day following the due date for payment or the date on which payment is to be made prescribed in that paragraph (where the written notification of extension of the deadline for submitting documents for payment in kind procedures under Article 42, paragraph (4) (where the written notification of extension of the deadline for submitting documents for payment in kind procedures under Article 42, paragraph (4) as applied mutatis mutandis pursuant to Article 45, paragraph (2) has been submitted, that written notification of extension of the deadline for submitting documents for payment in kind procedures; hereinafter in this paragraph referred to as the "final written notification of extension of the deadline for submitting documents for payment in kind procedures") has been submitted, the day following the deadline for filing the documents for payment in kind procedures relating to that final written notification of extension of the deadline for submitting documents for payment in kind procedures) to the day on which payment is deemed to have been made pursuant to the provisions of Article 43, paragraph (2) (excluding the period specified by Cabinet Order as the period for correcting or submitting documents for payment in kind procedures or any other period) is not required to be paid.
前項の場合において、同項に規定する納期限又は納付すべき日の翌日（第四十二条第四項の物納手続関係書類提出期限延長届出書（第四十五条第二項において準用する第四十二条第四項の物納手続関係書類提出期限延長届出書の提出があつた場合には、当該物納手続関係書類提出期限延長届出書。以下この項において「最終物納手続関係書類提出期限延長届出書」という。）の提出があつた場合には、当該最終物納手続関係書類提出期限延長届出書に係る物納手続関係書類の提出期限の翌日）から第四十三条第二項の規定により納付があつたものとされた日までの期間（物納手続関係書類の訂正又は提出を行う期間その他の期間として政令で定める期間を除く。）に対応する部分の利子税は、納付することを要しない。
A person who has received approval of the withdrawal of payment in kind pursuant to the provisions of Article 46, paragraph (3) must, notwithstanding the provisions of the preceding two paragraphs, together with the payment of the amount of inheritance tax relating to that withdrawal of payment in kind, pay interest tax in an amount equivalent to the amount calculated as provided for in the following paragraph for the period specified in the respective items (excluding the disaster extension period, etc.), according to the classification of the amounts of inheritance tax listed in the following items:
the amount of inheritance tax relating to the notice under the provisions of Article 46, paragraph (10): 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 to the day on which that amount of inheritance tax was paid;
第四十六条第十項の規定による通知に係る相続税額 当該相続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当該相続税額を納付した日までの期間
the amount of inheritance tax for which permission to defer payment was received under the provisions of Article 47, paragraph (3): the periods listed in (a) and (b).
第四十七条第三項の規定による延納の許可を受けた相続税額 イ及びロに掲げる期間
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 the amount of inheritance tax for which permission to defer payment was received under the provisions of Article 47, paragraph (3) to the day on which that permission to defer payment was received;
第四十七条第三項の規定による延納の許可を受けた相続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当該延納の許可を受けた日までの期間
the period from the day following the day on which permission to defer payment was received under the provisions of Article 47, paragraph (3) to the deadline for deferment of the amount of inheritance tax for which that permission to defer payment was received (where the whole of that amount of inheritance tax was paid before that deadline, the day of that payment).
第四十七条第三項の規定による延納の許可を受けた日の翌日から当該延納の許可を受けた相続税額の延納期限（当該期限前に当該相続税額の全部の納付があつた場合には、その納付の日）までの期間
The amount prescribed in the preceding paragraph is the amount specified in the respective items according to the classification of the periods listed in the following items (excluding the disaster extension period, etc.):
the period listed in item (i) of the preceding paragraph: the amount calculated by multiplying, on the basis of the amount of inheritance tax listed in that item, 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 to the day on which that amount of inheritance tax was paid;
前項第一号に定める期間 同号に掲げる相続税額を基礎とし、当該相続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当該相続税額を納付した日までの期間に応じ、年七・三パーセントの割合を乗じて算出した金額
the period listed in item (ii) of the preceding paragraph: the amount specified in (a) or (b), according to the classification of the periods listed in (a) or (b).
前項第二号に定める期間 イ又はロに掲げる期間の区分に応じ、それぞれイ又はロに定める金額
the period listed in item (ii), (a) of the preceding paragraph: the amount calculated by multiplying, on the basis of the amount of inheritance tax for which permission to defer payment was received under the provisions of Article 47, paragraph (3), 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 to the day on which that permission to defer payment was received;
前項第二号イに掲げる期間 第四十七条第三項の規定による延納の許可を受けた相続税額を基礎とし、当該相続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当該延納の許可を受けた日までの期間に応じ、年七・三パーセントの割合を乗じて算出した金額
the period listed in item (ii), (b) of the preceding paragraph: the amount calculated in accordance with the provisions of the preceding Article, replacing "or of the amount of gift tax, 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 (in the case of falling under the provisions of Article 51, paragraph (2), item (i), the day on which the return filed after the deadline or amended return prescribed in that item was filed, and in the case of falling under the provisions of 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))" in paragraph (1), item (i) of that Article with "relating thereto, the day on which permission to defer payment under the provisions of Article 47, paragraph (3) was received".
In the case referred to in paragraph (3), if approval of the withdrawal of payment in kind relating to inheritance tax is given after the day on which payment of that inheritance tax was deemed to have been made pursuant to the provisions of Article 43, paragraph (2) (including where applied mutatis mutandis pursuant to Article 45, paragraph (2)), the interest tax for the portion corresponding to the period from the day following that day to the day on which the approval of the withdrawal of payment in kind was given is not required to be paid, and rent and other usage fees that the State is to acquire within that period for the real property relating to that approval are not required to be returned.
In the case where, with respect to a person who has acquired property by inheritance or bequest, an application for payment in kind has been rejected pursuant to the provisions of Article 42, paragraph (2) (excluding the case where an application to defer payment has been made, under the provisions of Article 39, paragraph (1) as applied mutatis mutandis pursuant to Article 44, paragraph (2), with respect to the inheritance tax relating to that payment in kind) or an application for payment in kind is deemed to have been withdrawn pursuant to the provisions of Article 42, paragraph (10) (including where applied mutatis mutandis pursuant to Article 45, 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 relating to the rejection or withdrawal of the application, a rate of 7.3 percent per year according to the period (excluding the disaster extension period, etc.) 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 to the day on which the application for payment in kind was rejected pursuant to the provisions of Article 42, paragraph (2) or the day on which the application for payment in kind is deemed to have been withdrawn pursuant to the provisions of paragraph (10) of that Article (where the provisions of Article 42, paragraph (2) or (10) as applied mutatis mutandis pursuant to Article 45, paragraph (2) apply, the day on which the rejection was made or the application is deemed to have been withdrawn pursuant to those provisions).
相続又は遺贈により財産を取得した者について、第四十二条第二項の規定による物納の申請の却下があつた場合（当該物納に係る相続税について第四十四条第二項において準用する第三十九条第一項の規定による延納の申請をした場合を除く。）又は第四十二条第十項（第四十五条第二項において準用する場合を含む。以下この項において同じ。）の規定により物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四十二条第二項の規定による当該物納の申請の却下があつた日又は同条第十項の規定により物納の申請を取り下げたものとみなされる日（第四十五条第二項において準用する第四十二条第二項又は第十項の規定の適用がある場合には、これらの規定による却下があつた日又は取り下げたものとみなされる日）までの期間（災害等延長期間等を除く。）につき、当該相続税額を基礎とし、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。
A person who has had permission for payment in kind revoked pursuant to the provisions of Article 48, paragraph (2) (including where applied mutatis mutandis pursuant to Article 48-2, paragraph (6)) must, notwithstanding the provisions of paragraphs (1) and (2), pay interest tax in an amount equivalent to the amount calculated by multiplying, on the basis of the amount of inheritance tax relating to that revocation, a rate of 7.3 percent per year according to the period (excluding the disaster extension period, etc.; the same applies hereinafter in this paragraph) 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 (where permission for payment in kind has been revoked pursuant to the provisions of Article 48, paragraph (2) as applied mutatis mutandis pursuant to Article 48-2, paragraph (6), the day on which payment was deemed to have been made pursuant to the provisions of Article 43, paragraph (2) as applied mutatis mutandis pursuant to Article 48-2, paragraph (6)) to the day of that revocation. In this case, the amount equivalent to the rent and other benefits that the State has acquired or is to acquire for the property for payment in kind relating to that revocation within the period from the day following the day on which payment was deemed to have been made for that property for payment in kind pursuant to the provisions of Article 43, paragraph (2) (including where applied mutatis mutandis pursuant to Article 45, paragraph (2)) to the day of that revocation (where the State has spent beneficial expenses on that property for payment in kind, the amount remaining after deducting the amount equivalent to those beneficial expenses) is to be returned.
第四十八条第二項（第四十八条の二第六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の取消しを受けた者は、第一項及び第二項の規定にかかわらず、当該取消しに係る相続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（第四十八条の二第六項において準用する第四十八条第二項の規定により物納の許可の取消しがあつた場合には、第四十八条の二第六項において準用する第四十三条第二項の規定により納付があつたものとされた日）の翌日から当該取消しのあつた日までの期間（災害等延長期間等を除く。以下この項において同じ。）につき、当該相続税額を基礎とし、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。この場合において、当該取消しに係る物納財産につき当該物納財産に係る第四十三条第二項（第四十五条第二項において準用する場合を含む。）の規定により納付があつたものとされた日の翌日から当該取消しのあつた日までの期間内に国が取得した、又は取得すべき賃貸料その他の利益に相当する金額（国が当該物納財産につき有益費を支出した場合には、当該有益費の額に相当する金額を控除した金額）を返還するものとする。
In addition to what is provided for in the preceding paragraphs, matters necessary for calculating the amount of interest tax relating to permission for payment in kind, rejection, withdrawal of an application, withdrawal of payment in kind or revocation are specified by Cabinet Order.
前各項に定めるもののほか、物納の許可、却下、取下げ、撤回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。