①If a tax payment grace period has been granted under the provisions of Article 46, paragraph (1) or paragraph (2), item (i), (ii) or (v) (limited to the part concerning facts similar to facts that fall under item (i) or (ii) of that paragraph) (Tax Payment Grace Period due to a Disaster, etc.) (hereinafter referred to as a "tax payment grace period due to a disaster, etc." in this paragraph) or the execution of the delinquent tax collection procedure has been suspended under the provisions of Article 153, paragraph (1) (Suspension of Delinquent Tax Collection Procedure) of the National Tax Collection Act, or if a tax payment grace period has been granted under the provisions of Article 46, paragraph (2), item (iii), (iv) or (v) (limited to the part concerning facts similar to facts that fall under item (iii) or (iv) of that paragraph) or paragraph (3) (hereinafter referred to as a "tax payment grace period due to discontinuance of business, etc." in this paragraph) or a grace period for realization has been granted under the provisions of Article 151, paragraph (1) or Article 151-2, paragraph (1) (Requirements for Grace Period for Realization) of that Act, then, of the delinquent tax on the national tax for which the grace period has been granted or the execution has been suspended, the amount equivalent to the amount of the portion corresponding to the period of the tax payment grace period due to a disaster, etc. or of that suspension of execution, or the amount equivalent to one half of the amount of the portion corresponding to the period of the tax payment grace period due to discontinuance of business, etc. or of that grace period for realization (limited to the period after the day on which two months have elapsed from the day following the due date for payment of that national tax), respectively, is exempted; provided, however, that if a fact has arisen that would be grounds for revocation under the provisions of Article 49, paragraph (1) (Revocation of Tax Payment Grace Period) (including as applied mutatis mutandis pursuant to Article 152, paragraph (3) or (4) (Installment Payment, Notice, etc. concerning Grace Period for Realization) of that Act) or Article 154, paragraph (1) (Revocation of Suspension of Delinquent Tax Collection Procedure) of that Act, the regional commissioner, district director or director-general of a customs house may decline to grant the exemption for the amount of the portion corresponding to the period on and after the day on which that fact arose.

②If the due date for payment of a national tax has been extended under the provisions of Article 11 (Extension of Time Limits), the amount of the portion of the delinquent tax on that national tax corresponding to the period of that extension is exempted.

③Where a tax payment grace period or a grace period for realization under the provisions of Article 151, paragraph (1) or Article 151-2, paragraph (1) of the National Tax Collection Act has been granted, if the taxpayer falls under any of the following items, the regional commissioner, district director or director-general of a customs house may exempt the delinquent tax on the national tax for which the grace period has been granted (excluding the portion exempted under the provisions of the preceding two paragraphs; the same applies hereinafter in this paragraph), up to the amount of the portion corresponding to the grace period (including, if the regional commissioner, district director or director-general of a customs house finds that there are unavoidable reasons for the failure to pay that national tax within that period, the period from the day following the last day of the grace period until the day on which those unavoidable reasons ceased) that is found to be difficult to pay:

④If a collection grace period has been granted for a national tax pursuant to the proviso to Article 23, paragraph (5) (Relationship between Request for Reassessment and Collection of National Tax) or other provisions of the national tax laws, the amount equivalent to one half of the amount of the portion of the delinquent tax on the national tax under that grace period that corresponds to the period, within the grace period, after the day on which two months have elapsed from the day following the due date for payment of that national tax (if delinquent tax has been exempted under the provisions of the preceding three paragraphs, excluding any period that falls within the period to which that exemption pertains) is exempted.

⑤If the regional commissioner, district director or director-general of a customs house has made a seizure (including a disposition equivalent to seizure that, in the case where a request has been made, based on the provisions of a tax treaty, etc., to the treaty partner of that tax treaty, etc. for assistance in the collection of a national tax subject to collection assistance or for assistance in the conservation of property for collection, that treaty partner makes under the laws and regulations of that treaty partner with regard to that national tax subject to collection assistance; the same applies hereinafter in this paragraph) of property necessary to collect the full amount of a delinquent national tax, or has received the provision of security equivalent to the payable tax amount (including the provision of security that, in the case where a request has been made, based on the provisions of a tax treaty, etc., to the treaty partner of that tax treaty, etc. for assistance in the collection of a national tax subject to collection assistance or for assistance in the conservation of property for collection, that treaty partner receives under the laws and regulations of that treaty partner with regard to that national tax subject to collection assistance; the same applies hereinafter in this paragraph), they may exempt the delinquent tax calculated on the basis of the national tax to which the seizure or the provision of security pertains, up to the amount equivalent to one half of the amount of the portion corresponding to the period, within the period during which the seizure or the provision of security is in effect, after the day on which two months have elapsed from the day following the due date for payment of that national tax (if delinquent tax has been exempted under the provisions of the preceding paragraphs, excluding any period that falls within the period to which that exemption pertains).

⑥If any of the following items applies, the regional commissioner, district director or director-general of a customs house may exempt the delinquent tax on the national tax prescribed in the relevant item (excluding the portion exempted under the provisions of the preceding paragraphs), up to the amount of the portion corresponding to the period listed in that item: