①In addition to ex officio suspension of realization, where it is found that paying or remitting in a lump sum the local government levies relating to that local government is likely to make it difficult for a person delinquent in payment to continue the business or maintain the livelihood, and that person is found to have a sincere intention to pay or remit those local government levies, the head of the local government may, upon application by that person made within the period specified by the Prefectural or Municipal Ordinance of that local government from the due date for payment of those local government levies, suspend the realization of property through delinquent tax collection procedures, for a period not exceeding one year, 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).

②The preceding paragraph may be left unapplied where, in addition to the local government levies relating to the application, there are arrears of local government levies relating to that local government (excluding those set forth in the following items) (including where there is non-performance of an obligation relating to a claim of that local government specified by the Prefectural or Municipal Ordinance of that local government), or in any other case specified by the Prefectural or Municipal Ordinance of that local government as cases where it is inappropriate to grant suspension of realization upon application.

①A person who intends to apply for suspension of realization upon application must submit to the head of the local government a written application stating the details of the circumstances that would make it difficult to continue the business or maintain the livelihood by paying or remitting in a lump sum the local government levies relating to that suspension of realization upon application, the amount for which payment or remittance is difficult, the period for which the person wishes to receive that suspension of realization upon application, and other matters specified by the Prefectural or Municipal Ordinance of that local government, attaching to it 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.

②A person who intends to apply for an extension, under Article 15, paragraph (4) as applied mutatis mutandis under paragraph (3) of the preceding Article, of the period of suspension of realization upon application must submit to the head of the local government a written application stating the unavoidable reasons for which the person cannot pay or remit the amount for which suspension of realization upon application was received within the period during which it was received, the period for which the person wishes to receive an extension of the period of suspension of realization upon application, and other matters specified by the Prefectural or Municipal Ordinance of that local government, attaching to it 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.

①When implementing suspension of realization upon application, 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.

①If the head of a local government finds that there is a fact falling under any of the following items in respect of a person delinquent in payment, the head may suspend the execution of the delinquent tax collection procedure.

②When the head of a local government has suspended the execution of a delinquent tax collection procedure under the preceding paragraph, the head must notify the person delinquent in payment of that fact.

③When the head of a local government has suspended the execution of a delinquent tax collection procedure under paragraph (1), item (ii), if there is property seized in respect of the local government levies subject to that suspension, the head must release the seizure.

④The obligation to pay or remit local government levies for which the execution of a delinquent tax collection procedure has been suspended under paragraph (1) is extinguished if the suspension of the execution continues for three years.

⑤When the execution of a delinquent tax collection procedure has been suspended under paragraph (1), item (i), if the local government levies relate to a qualified acceptance of inheritance, or if it is otherwise clear that the local government levies cannot be collected, the head of a local government may, notwithstanding the preceding paragraph, immediately extinguish the obligation to pay or remit those local government levies.

①If the head of a local government finds, within three years after suspending the execution of a delinquent tax collection procedure under the items of paragraph (1) of the preceding Article, that there is no fact falling under any of the items of that paragraph in respect of the person delinquent in payment subject to the suspension, the head must revoke the suspension of the execution.

②When the head of a local government has revoked the suspension of the execution of a delinquent tax collection procedure under the preceding paragraph, the head must notify the person delinquent in payment of that fact.

①Where a deferral of collection due to a disaster, etc. or a suspension of the execution of a delinquent tax collection procedure under Article 15-7, paragraph (1) has been granted, or where a deferral of collection due to discontinuance of business, etc. (meaning a deferral of collection other than a deferral of collection due to a disaster, etc.; the same applies hereinafter in this paragraph), an ex officio suspension of realization or a suspension of realization upon application has been granted, of the amount of delinquency charge on the local tax for which that deferral or suspension was granted, an amount equivalent to the amount of the portion corresponding to the period of that deferral of collection due to a disaster, etc. or suspension of execution, or an amount equivalent to one half of the amount of the portion corresponding to the period of that deferral of collection due to discontinuance of business, etc., ex officio suspension of realization or suspension of realization upon application (limited to a period in which the delinquency charge is calculated at the rate of 14.6 percent per annum), respectively, is exempted; provided, however, that if a fact that should be a ground for revocation under Article 15-3, paragraph (1) (including as applied mutatis mutandis with the terms replaced pursuant to Article 15-5-3, paragraph (2) and Article 15-6-3, paragraph (2)) or paragraph (1) of the preceding Article has arisen, the head of a local government need not grant the exemption for the amount of the portion corresponding to the period on or after the day on which it arose.

②Where a deferral of collection, an ex officio suspension of realization or a suspension of realization upon application has been granted, if the taxpayer or special collection agent falls under any of the following items, the head of a local government may exempt the delinquency charge on the local tax for which that deferral or suspension was granted (excluding the portion subject to exemption under the preceding paragraph), up to the amount of the portion corresponding to the deferred period (including, where the head of a local government finds that there is an unavoidable reason for not having paid or remitted that local tax within that period, the period from the day following the end of the deferral to the day on which that unavoidable reason ceased) that is found to be difficult to pay or remit.

③Where collection has been deferred under the proviso to Article 20-9-3, paragraph (5), an amount equivalent to one half of the amount of the portion corresponding to the deferred period (limited to a period in which the delinquency charge is calculated at the rate of 14.6 percent per annum, and, where the delinquency charge has been exempted under the preceding two paragraphs, excluding the period corresponding to the period relating to that exemption) is exempted from the delinquency charge on the local tax for which collection was deferred.

④Where the head of a local government has seized property necessary to collect the whole amount of the local government levies in arrears, or has been provided with security equivalent to the amount of the local government levies to be paid or remitted, the head may exempt the delinquency charge computed on the local tax subject to that seizure or provision of security, up to an amount equivalent to one half of the amount of the portion corresponding to the period during which that seizure or provision of security is in place (limited to a period in which the delinquency charge is calculated at the rate of 14.6 percent per annum, and, where the delinquency charge has been exempted under the preceding three paragraphs, excluding the period corresponding to the period relating to that exemption).