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
(Advance Demand)
In any of the cases listed in the following items, if the district director of the tax office finds that there is any national tax for which the payable tax amount has been determined…
税務署長は、次の各号のいずれかに該当する場合において、納付すべき税額の確定した国税（第三号に該当する場合においては、その納める義務が信託財産責任負担債務であるものを除く。）でその納期限までに完納されないと認められるものがあるときは、その納期限を繰り上げ、その納付を請求することができる。
Open this provision(Notice of Tax Payment Grace Period)
When the district director of the tax office, etc. has granted a tax payment grace period under the provisions of Article 46 (Requirements for Tax Payment Grace Period)…
税務署長等は、第四十六条（納税の猶予の要件等）の規定による納税の猶予（以下「納税の猶予」という。）をし、又はその猶予の期間を延長したとき（同条第九項の規定により分割納付の各納付期限及び各納付期限ごとの納付金額を変更したときを含む。）は、その旨、猶予に係る金額、猶予期間…
Open this provision(Revocation of Tax Payment Grace Period)
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…
納税の猶予を受けた者が次の各号のいずれかに該当する場合には、税務署長等は、その猶予を取り消し、又は猶予期間を短縮することができる。
Open this provision(Revocation of Tax Payment 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…
第三十八条第一項各号（繰上請求）のいずれかに該当する事実がある場合において、その者がその猶予に係る国税を猶予期間内に完納することができないと認められるとき。
Open this provision(Revocation of Tax Payment 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…
第四十七条第一項（納税の猶予の通知等）の規定により通知された分割納付の各納付期限ごとの納付金額をその納付期限までに納付しないとき（税務署長等がやむを得ない理由があると認めるときを除く。）。
Open this provision(Revocation of Tax Payment Grace Period)
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…
その猶予に係る国税につき提供された担保について税務署長等が第五十一条第一項（担保の変更等）の規定によつてした命令に応じないとき。
Open this provision(Revocation of Tax Payment Grace Period)
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…
新たにその猶予に係る国税以外の国税を滞納したとき（税務署長等がやむを得ない理由があると認めるときを除く。）。
Open this provision(Revocation of Tax Payment Grace Period)
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…
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。
Open this provision(Change to Security)
Where security has been provided for the national tax, when the district director of the tax office, etc. finds that payment of the national tax cannot be secured due to a decrease in the value of…
税務署長等は、国税につき担保の提供があつた場合において、その担保として提供された財産の価額又は保証人の資力の減少その他の理由によりその国税の納付を担保することができないと認めるときは、その担保を提供した者に対し、増担保の提供、保証人の変更その他の担保を確保するため必要な行為をすべきことを命ずることができる。
Open this provisionnational 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)