①Where 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:

②When 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).

①In 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the due date for payment of the national tax (where a permission for postponement of tax payment or payment in kind has been revoked, the date on which the document concerning the revocation was issued), grant a grace period for the realization of assets through a delinquent tax collection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).

②The 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).

③A 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.

①When the district director grants a grace period for realization under the provisions of Article 151, paragraph (1) (Requirements for Grace Periods for Realization, etc.) or paragraph (1) of the preceding Article, or extends the period of a grace period for realization under Article 46, paragraph (7) (Requirements for Tax Payment Grace Period) of the Act on General Rules for National Taxes as applied mutatis mutandis with replacement of terms pursuant to paragraph (3) or under Article 46, paragraph (7) of that Act as applied mutatis mutandis pursuant to paragraph (4), the district director is to have the amount under the grace period (up to the amount specified by Cabinet Order as the amount for which payment would be difficult) paid in installments in each month within the period of the grace period (or, where the district director finds that there are unavoidable circumstances, in the months within that period that the district director designates; the same applies hereinafter in this paragraph). In this case, the district director must ensure that, in light of the state of the delinquent taxpayer's property and other circumstances, the amount to be paid in each month within the period of the grace period is reasonable and appropriate for each month.

②When the district director grants a grace period for realization under the provisions of Article 151, paragraph (1) or paragraph (1) of the preceding Article, if the district director finds it necessary, the district director may defer or release the seizure of property whose seizure is likely to make it difficult for the delinquent taxpayer to continue their business or maintain their livelihood.

③The provisions of Article 46, paragraphs (5) through (7) and (9), Article 47, paragraph (1) (Notice of Tax Payment Grace Period), Article 48, paragraphs (3) and (4) (Collection from Fruits, etc.), and Article 49, paragraph (1) (excluding the part pertaining to item (v)) and paragraph (3) (Revocation of Tax Payment Grace Period) of the Act on General Rules for National Taxes apply mutatis mutandis to a grace period for realization under the provisions of Article 151, paragraph (1). In this case, the phrase "that period based on an application by the taxpayer" in Article 46, paragraph (7) of that Act is deemed to be replaced with "that period", and the phrase "paragraph (4) (including as applied mutatis mutandis pursuant to the preceding paragraph)" in paragraph (9) of that Article is deemed to be replaced with "Article 152, paragraph (1) of the National Tax Collection Act (Payment in Installments, Notices, etc. Relating to Grace Period for Realization)", respectively.

④The provisions of Article 46, paragraphs (5) through (7) and (9), Article 46-2, paragraph (4) and paragraphs (6) through (10) (Application Procedures for Tax Payment Grace Period, etc.), Article 47, Article 48, paragraphs (3) and (4), and Article 49, paragraphs (1) and (3) of the Act on General Rules for National Taxes apply mutatis mutandis to a grace period for realization under the provisions of paragraph (1) of the preceding Article. In this case, the phrase "paragraph (4) (including as applied mutatis mutandis pursuant to the preceding paragraph)" in Article 46, paragraph (9) of that Act is deemed to be replaced with "Article 152, paragraph (1) of the National Tax Collection Act (Payment in Installments, Notices, etc. Relating to Grace Period for Realization)"; the phrase "whether payment will be made by the installment payment method (including, if payment is to be made by the installment payment method, each due date for the installment payments and the amount to be paid by each due date)" in Article 46-2, paragraph (4) of that Act is deemed to be replaced with "each due date for the installment payments and the amount to be paid by each due date where the amount under the grace period is paid in installments"; the phrase "paragraphs (1) through (4)" in paragraph (6) of that Article is deemed to be replaced with "paragraph (4) as applied mutatis mutandis with replacement of terms pursuant to Article 151-2, paragraph (3) (Requirements for Grace Periods for Realization, etc.) of the National Tax Collection Act or Article 152, paragraph (4) (Payment in Installments, Notices, etc. Relating to Grace Period for Realization) of that Act"; the phrase "paragraphs (1) through (4)" in paragraph (7) of that Article is deemed to be replaced with "paragraph (4) as applied mutatis mutandis with replacement of terms pursuant to Article 151-2, paragraph (3) of the National Tax Collection Act or Article 152, paragraph (4) of that Act"; the phrase "paragraphs (1) through (4)" in paragraph (10) of that Article is deemed to be replaced with "paragraph (4) as applied mutatis mutandis with replacement of terms pursuant to Article 151-2, paragraph (3) of the National Tax Collection Act or Article 152, paragraph (4) of that Act", the phrase "paragraphs (1) through (3) or paragraph (7) of the preceding Article" in the same paragraph is deemed to be replaced with "Article 151-2, paragraph (1) of the National Tax Collection Act or paragraph (7) of the preceding Article as applied mutatis mutandis pursuant to Article 152, paragraph (4) of that Act", in item (ii) of that paragraph, the phrase "the following paragraph" is deemed to be replaced with "Article 141 of the National Tax Collection Act (Authority of Collection Officials to Question and Inspect in Investigations Concerning Delinquent Tax Collection Procedures)", and the phrase "that paragraph" is deemed to be replaced with "that Article"; and the phrase "paragraphs (1) through (4) of the preceding Article" in Article 47, paragraph (2) of the Act on General Rules for National Taxes is deemed to be replaced with "paragraph (4) of the preceding Article as applied mutatis mutandis with replacement of terms pursuant to Article 151-2, paragraph (3) (Requirements for Grace Periods for Realization, etc.) of the National Tax Collection Act or Article 152, paragraph (4) (Payment in Installments, Notices, etc. Relating to Grace Period for Realization) of that Act", respectively.

①When the district director finds that there is a fact falling under any of the following items with regard to a delinquent taxpayer, the district director may suspend the execution of the delinquent tax collection procedure.

②When the district director has suspended the execution of the delinquent tax collection procedure pursuant to the provisions of the preceding paragraph, the district director must notify the delinquent taxpayer to that effect.

③When the district director has suspended the execution of the delinquent tax collection procedure pursuant to the provisions of paragraph (1), item (ii), if there is property that has been seized with regard to the national tax concerned in the suspension, the district director must release the seizure.

④The obligation to pay a national tax for which the execution of the delinquent tax collection procedure has been suspended pursuant to the provisions of paragraph (1) is extinguished when the suspension of the execution has continued for three years.

⑤Where the execution of the delinquent tax collection procedure has been suspended pursuant to the provisions of paragraph (1), item (i), if the national tax concerns a qualified acceptance of inheritance, or it is otherwise clear that the national tax cannot be collected, the district director may, notwithstanding the preceding paragraph, immediately extinguish the obligation to pay the national tax.