①When the head of a local government has granted a deferral of collection, the head may not, during the period of that deferral of collection, newly make a demand for payment or carry out a delinquent tax collection procedure (excluding a request for share distribution) in respect of the local government levies subject to that deferral of collection.

②When the head of a local government has granted a deferral of collection and there is property seized in respect of the local government levies subject to that deferral of collection, the head may release the seizure upon application by the person who received that deferral of collection.

③When the head of a local government has granted a deferral of collection and the property seized in respect of the local government levies subject to that deferral of collection includes property that produces fruits, or securities, claims or intangible property rights, etc. (meaning intangible property rights, etc. prescribed in Article 72, paragraph (1) of the National Tax Collection Act; the same applies in Article 16-4, paragraph (10)), the head may, notwithstanding paragraph (1), carry out a delinquent tax collection procedure on the fruits acquired or on property other than money received in performance from a third-party debtor, etc., and apply the proceeds of realization, etc. relating to that property (meaning proceeds of realization, etc. prescribed in Article 129, paragraph (1) of that Act; the same applies in Article 19-4, item (iv)) to the local government levies subject to that deferral of collection.

④In the case referred to in the preceding paragraph, if the property received in performance from the third-party debtor, etc. referred to in that paragraph includes money, the head of a local government may, notwithstanding paragraph (1), apply that money to the local government levies subject to that deferral of collection.

①If a person who has received a deferral of collection falls under any of the following items, the head of a local government may revoke that deferral of collection and collect the local government levies subject to that deferral of collection in a lump sum.

②When revoking a deferral of collection under the preceding paragraph, the head of a local government must in advance hear the explanation of the person who received that deferral of collection, except where there is a fact falling under any of the items of Article 13-2, paragraph (1); provided, however, that this does not apply if that person does not give the explanation without justifiable grounds.

③When the head of a local government has revoked a deferral of collection under paragraph (1), the head must notify the person subject to the revocation of that deferral of collection of that fact.

①In the cases set forth in the following items, if the total amount of prefectural inhabitant tax and enterprise tax relating to the return, amended return, or reassessment under each of those items, or the amount of municipal inhabitant tax relating to the return or reassessment under item (i) or (ii), is less than the amount specified by Cabinet Order, the head of a local government is to defer the collection of those tax amounts, except where prefectural inhabitant tax, municipal inhabitant tax, or enterprise tax has been evaded by deception or other wrongful acts and in other cases specified by Cabinet Order, until the first time limit for payment of prefectural inhabitant tax, municipal inhabitant tax, or enterprise tax (excluding tax whose collection is deferred under this Article) that arrives after the day on which the return or amended return was filed or after the due date for payment relating to the reassessment.

②A corporation that intends to be subject to the provisions of the preceding paragraph must submit a written notification specified by Order of the Ministry of Internal Affairs and Communications to the head of the local government where its office or place of business is located, by the due date for payment of the tax amount relating to the return, amended return, or reassessment referred to in that paragraph.

①Where a person delinquent in payment is found to fall under any of the following items, and that person is found to have a sincere intention to pay or remit the local government levies relating to that local government, the head of a local government may suspend the realization of property through delinquent tax collection procedures for the local government levies that the person is to pay or remit (excluding those for which the person has received a deferral of collection or a suspension of realization under Article 15-6, paragraph (1) (hereinafter in this Chapter referred to as "suspension of realization upon application")); provided, however, that the period of that suspension must not exceed one year.

①When implementing ex officio suspension of realization, if the head of a local government finds it necessary, the head may request the person delinquent in payment to submit an inventory of property, documents relating to the provision of security, and other documents specified by the Prefectural or Municipal Ordinance of that local government.

②When extending, under Article 15, paragraph (4) as applied mutatis mutandis with the replacement of terms under paragraph (2) of the preceding Article, the period of ex officio suspension of realization, if the head of a local government finds it necessary, the head may request the person who received that ex officio suspension of realization to submit an inventory of property, documents relating to the provision of security, and other documents specified by the Prefectural or Municipal Ordinance of that local government.

③The provisions of Article 15-2-2, paragraph (1) apply mutatis mutandis to ex officio suspension of realization.

①When implementing ex officio suspension of realization, if the head of a local government finds it necessary, the head may suspend or release the seizure of property for which seizure is likely to make it difficult for the person delinquent in payment to continue the business or maintain the livelihood.