In addition to the case under the provisions of the preceding Article, where it is found that paying the national tax in a lump sum is likely to make it difficult for the delinquent taxpayer to continue their business or maintain their livelihood, and it is found that the delinquent taxpayer has a sincere intention to make tax payments, the district director may, based on an application by the delinquent taxpayer made within six months after the due date for payment of the national tax (where a permission for postponement of tax payment or payment in kind has been revoked, the date on which the document concerning the revocation was issued), grant a grace period for the realization of assets through a delinquent tax collection procedure, for a period not exceeding one year, 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).
税務署長は、前条の規定によるほか、滞納者がその国税を一時に納付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、その国税の納期限（延納又は物納の許可の取消しがあつた場合には、その取消しに係る書面が発せられた日）から六月以内にされたその者の申請に基づき、一年以内の期間を限り、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）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。
The provisions of the preceding paragraph do not apply where there is a delinquency in national tax other than the national tax subject to the application (excluding the national taxes listed in the following items).
national tax for which an application is pending for a tax payment grace period under Article 46, paragraphs (1) through (3) of the Act on General Rules for National Taxes (referred to as a "tax payment grace period" in the following item) or for a grace period for realization under the preceding paragraph; and
国税通則法第四十六条第一項から第三項までの規定による納税の猶予（次号において「納税の猶予」という。）又は前項の規定による換価の猶予の申請中の国税
national tax subject to application of Article 46, paragraphs (1) through (3) of the Act on General Rules for National Taxes, paragraph (1) of the preceding Article, or the preceding paragraph (excluding that national tax where it falls under Article 49, paragraph (1), item (iv) (Revocation of Tax Payment Grace Period) of the Act on General Rules for National Taxes (including as applied mutatis mutandis pursuant to paragraph (3) or (4) of the following Article) and the tax payment grace period or the grace period for realization under paragraph (1) of the preceding Article or the preceding paragraph is to be revoked).
国税通則法第四十六条第一項から第三項まで又は前条第一項若しくは前項の規定の適用を受けている国税（同法第四十九条第一項第四号（納税の猶予の取消し）（次条第三項又は第四項において準用する場合を含む。）に該当し、納税の猶予又は前条第一項若しくは前項の規定による換価の猶予が取り消されることとなる場合の当該国税を除く。）
A person who intends to apply for a grace period for realization under the provisions of paragraph (1) must submit to the district director a written application stating the details of the circumstances that would make it difficult to continue their business or maintain their livelihood if the national tax referred to in that paragraph were paid in a lump sum, the amount for which payment would be difficult, the period for which they seek to receive the grace period, each due date for payment and the amount to be paid by each due date where the amount under the grace period is paid in installments, and other matters specified by Cabinet Order, with an inventory of assets, documents concerning the provision of security, and other documents specified by Cabinet Order attached.
Read this with the articles around it
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
postponement of tax paymentmachine translation
「延納」
Postponing payment of income tax or inheritance tax as the Income Tax Act or the Inheritance Tax Act allows; a deadline extended in this way does not count in the statutory due date for tax payment (法定納期限).
Short name set inArticle 2, paragraph (1), item (x)· applies only in this provision and in Article 151-2, paragraph (1)
tax payment grace periodmachine translation
「納税の猶予」
Permission under Article 46, paragraphs 1 to 3 of the Act on General Rules for National Taxes to pay a national tax later, for a limited period, because of a disaster, illness, business trouble or similar hardship.
Short name set inArticle 151-2, paragraph (2), item (i)· applies only in this provision and in Article 151-2, paragraph (2), item (ii)
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.