A person who intends to file an application for a tax payment grace period under paragraph (1) of the preceding Article must submit to the district director of the tax office, etc. a written application stating the details of the fact that the person has suffered a considerable loss of property due to the disaster referred to in that paragraph, the amount for which the person seeks the grace period and its period, and other matters specified by Cabinet Order, with documents sufficient to prove that fact attached thereto.
A person who intends to file an application for a tax payment grace period under paragraph (2) of the preceding Article must submit to the district director of the tax office, etc. a written application stating the existence of a fact that falls under any of the items of that paragraph and the details of the circumstances in which the person is unable to pay the national tax at one time on the basis of that fact, the amount for which the person seeks the grace period and its period, 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), and other matters specified by Cabinet Order, with documents sufficient to prove the relevant fact, an inventory of property, documents concerning the provision of security, and other documents specified by Cabinet Order attached thereto.
A person who intends to file an application for a tax payment grace period under paragraph (3) of the preceding Article must submit to the district director of the tax office, etc. a written application stating the details of the circumstances in which the person is unable to pay at one time the national tax equivalent to the tax amount specified in the relevant item of that paragraph, the amount for which the person seeks the grace period and its period, 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), and other matters specified by Cabinet Order, with an inventory of property, documents concerning the provision of security, and other documents specified by Cabinet Order attached thereto.
A person who intends to apply for an extension of the grace period under paragraph (7) of the preceding Article must submit to the district director of the tax office, etc. a written application stating the unavoidable reasons why the person is unable to pay the amount under the grace period within the grace period, the period for which the person seeks the extension of the grace period, 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), and other matters specified by Cabinet Order, with an inventory of property, documents concerning the provision of security, and other documents specified by Cabinet Order attached thereto.
Notwithstanding the provisions of paragraph (1), paragraph (2) or the preceding paragraph, the documents to be attached pursuant to those provisions (excluding documents specified by Cabinet Order) need not be attached if, in granting a tax payment grace period under paragraph (1) or (2) (limited to the part concerning item (i), (ii) or (v) (limited to the part concerning facts similar to facts that fall under item (i) or (ii) of that paragraph)) of the preceding Article or an extension of that grace period, the district director of the tax office, etc. finds that it is difficult for the applicant to submit those documents.
When a written application has been submitted under any of paragraphs (1) through (4), the district director of the tax office, etc. is to examine the matters concerning the application and either grant a tax payment grace period or an extension of the grace period under the preceding Article, or refuse to grant the tax payment grace period or the extension of the grace period.
税務署長等は、第一項から第四項までの規定による申請書の提出があつた場合には、当該申請に係る事項について調査を行い、前条の規定による納税の猶予若しくはその猶予の期間の延長をし、又はその納税の猶予若しくはその猶予の延長を認めないものとする。
When a written application has been submitted under any of paragraphs (1) through (4), if there is a deficiency in the statements in the written application, or if there is a deficiency in the statements in the documents to be attached to the written application or those documents have not been submitted, the district director of the tax office, etc. may request the applicant to correct the written application or to correct or submit the documents to be attached.
税務署長等は、第一項から第四項までの規定による申請書の提出があつた場合において、これらの申請書についてその記載に不備があるとき又はこれらの申請書に添付すべき書類についてその記載に不備があるとき若しくはその提出がないときは、当該申請者に対して当該申請書の訂正又は当該添付すべき書類の訂正若しくは提出を求めることができる。
When requesting the correction of a written application or the correction or submission of documents to be attached pursuant to the provisions of the preceding paragraph, the district director of the tax office, etc. is to notify the applicant thereof by a document stating that fact and the reasons therefor.
The applicant who has been requested to correct the written application or to correct or submit the documents to be attached pursuant to the provisions of paragraph (7) must correct the written application or correct or submit the documents to be attached within 20 days counting from the day following the day on which the applicant received the notice under the provisions of the preceding paragraph. In this case, if the applicant has not corrected the written application or corrected or submitted the documents to be attached within that period, the applicant is deemed to have withdrawn the application on the day on which that period elapsed.
Even when a written application has been submitted under any of paragraphs (1) through (4) and the applicant is found to fall under the provisions of paragraphs (1) through (3) or paragraph (7) of the preceding Article, the district director of the tax office, etc. may refuse to grant a tax payment grace period or an extension of the grace period under that Article if any of the following items applies:
where the case falls under the case listed in Article 49, paragraph (1), item (i) (Revocation of Tax Payment Grace Period);
第四十九条第一項第一号（納税の猶予の取消し）に掲げる場合に該当するとき。
where the applicant has failed to answer or given a false answer to a question under the provisions of the following paragraph, has refused, obstructed or evaded an inspection under the provisions of that paragraph, or has, without justifiable grounds, failed to comply with a request for the presentation or submission of articles under the provisions of that paragraph, or presented or submitted books and documents or other articles (including copies thereof) containing false entries or records;
where the application for a tax payment grace period or an extension of the grace period under the preceding Article has been filed for an improper purpose, or where the application has otherwise not been filed in good faith.
不当な目的で前条の規定による納税の猶予又はその猶予の期間の延長の申請がされたとき、その他その申請が誠実にされたものでないとき。
When the district director of the tax office, etc. finds it necessary in order to conduct the examination under the provisions of paragraph (6), they may, to the extent necessary, have their officials question the applicant, inspect that person's books and documents or other articles, request the presentation or submission of those articles (including copies thereof), or retain articles submitted in the course of that examination.
An official who asks questions, conducts inspections, or requests presentation or submission pursuant to the provisions of the preceding paragraph must carry an identification card and present it if requested by any person concerned.
前項の規定により質問、検査又は提示若しくは提出の要求を行う職員は、その身分を示す証明書を携帯し、関係者の請求があつたときは、これを提示しなければならない。
The authority prescribed in paragraph (11) must not be construed as being granted for the purpose of criminal investigation.
第十一項に規定する権限は、犯罪捜査のために認められたものと解してはならない。