Where a delinquent taxpayer is found to fall under any of the following items and it is found that they have a sincere intention to make tax payments, the district director may grant a grace period for the realization of their assets through a delinquent tax collection procedure with regard to the national tax payable by the delinquent taxpayer (excluding national tax subject to application of the provisions of Article 46, paragraphs (1) through (3) (Requirements for Tax Payment Grace Period) of the Act on General Rules for National Taxes or paragraph (1) of the following Article); provided, however, that the grace period may not exceed one year:
税務署長は、滞納者が次の各号のいずれかに該当すると認められる場合において、その者が納税について誠実な意思を有すると認められるときは、その納付すべき国税（国税通則法第四十六条第一項から第三項まで（納税の猶予の要件等）又は次条第一項の規定の適用を受けているものを除く。）につき滞納処分による財産の換価を猶予することができる。ただし、その猶予の期間は、一年を超えることができない。
where the delinquent taxpayer is likely to face difficulty in continuing their business or maintaining their livelihood if their assets are realized immediately;
その財産の換価を直ちにすることによりその事業の継続又はその生活の維持を困難にするおそれがあるとき。
where the granting of a grace period for the realization of the delinquent taxpayer's assets is more beneficial to the collection of the delinquent national tax and national taxes to be paid in the near future than the immediate realization of their assets.
その財産の換価を猶予することが、直ちにその換価をすることに比して、滞納に係る国税及び最近において納付すべきこととなる国税の徴収上有利であるとき。
When the district director grants a grace period for realization under the preceding paragraph, or extends the period of a grace period for realization under Article 46, paragraph (7) of the Act on General Rules for National Taxes as applied mutatis mutandis with replacement of terms pursuant to Article 152, paragraph (3) (Payment in Installments, Notices, etc. Relating to Grace Period for Realization), if the district director finds it necessary, the district director may request the delinquent taxpayer to submit an inventory of assets, documents concerning the provision of security, or other documents specified by Cabinet Order, or documents that become necessary for having payment made in installments pursuant to the provisions of Article 152, paragraph (1).
税務署長は、前項の規定による換価の猶予又は第百五十二条第三項（換価の猶予に係る分割納付、通知等）において読み替えて準用する国税通則法第四十六条第七項の規定による換価の猶予の期間の延長をする場合において、必要があると認めるときは、滞納者に対し、財産目録、担保の提供に関する書類その他の政令で定める書類又は第百五十二条第一項の規定により分割して納付させるために必要となる書類の提出を求めることができる。
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national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
delinquent taxpayermachine translation
「滞納者」
A taxpayer (納税者) who has not paid a national tax they owe by its due date for payment, the original due date being the one that counts: a later date to which a tax payment grace period (納税の猶予) or a grace period for collection or for the delinquent tax collection procedure (滞納処分) has extended it does not.
Defined inArticle 2, paragraph (1), item (ix)· applies throughout the law
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.