Where a person who has been granted a tax payment grace period falls under any of the following items, the district director of the tax office, etc. may revoke the grace period or shorten the grace period:
where there is a fact that falls under any of the items of Article 38, paragraph (1) (Advance Demand), and the person is found to be unable to pay the national tax under the grace period in full within the grace period;
where the person does not pay, by the relevant due date, the amount to be paid by each due date for the installment payments notified pursuant to the provisions of Article 47, paragraph (1) (Notice of Tax Payment Grace Period) (excluding where the district director of the tax office, etc. finds that there are unavoidable reasons);
where the person does not follow an order issued by the district director of the tax office, etc. pursuant to the provisions of Article 51, paragraph (1) (Change to Security) with regard to the security provided for the national tax under the grace period; or
where the person newly becomes delinquent in a national tax other than the national tax under the grace period (excluding where the district director of the tax office, etc. finds that there are unavoidable reasons);
where it is found that an application for the grace period or an extension of the grace period was filed by deception or other wrongful means, and that the grace period was granted or the grace period was extended based on that application; or
偽りその他不正な手段によりその猶予又はその猶予の期間の延長の申請がされ、その申請に基づきその猶予をし、又はその猶予期間の延長をしたことが判明したとき。
except for the cases listed in the preceding items, where it is found to be inappropriate to maintain the grace period due to any change in the state of the person's property or other circumstances.
前各号に掲げる場合を除き、その者の財産の状況その他の事情の変化によりその猶予を継続することが適当でないと認められるとき。
Where the district director of the tax office, etc. revokes a tax payment grace period or shortens a grace period pursuant to the provisions of the preceding paragraph, they must hear an explanation in advance from the person who has been granted the grace period, except where there is a fact that falls under any of the items of Article 38, paragraph (1); provided, however, that this does not apply if such person fails to provide an explanation without justifiable grounds.
When the district director of the tax office, etc. has revoked a tax payment grace period or shortened a grace period pursuant to the provisions of paragraph (1), they must notify the taxpayer of such fact.
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
taxpayermachine translation
「納税者」
A person liable under the national tax laws to pay a national tax, or to collect national withholding tax (源泉徴収等による国税) and pay it to the State, not counting secondary taxpayers (第二次納税義務者) under the National Tax Collection Act or guarantors of the tax.
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law
district director of the tax office, etc.machine translation
「税務署長等」
In Chapter IV (第四章), on grace periods for payment and security, the district director of the tax office (税務署長) or, where the director-general of a customs house (税関長) or the regional commissioner (国税局長) collects the national tax under Article 43 or Article 44, that official.
Short name set inArticle 46, paragraph (1)· applies only in this chapter
tax payment grace periodmachine translation
「納税の猶予」
Permission under Article 46 for a taxpayer to pay a national tax later, for a limited period, because of a disaster, illness, business trouble or similar hardship.
Short name set inArticle 47, paragraph (1)