Article 73Suspension of Completion and Renewal of Prescription

①With regard to the part of a national tax pertaining to the dispositions listed in the following items, the prescription of the national tax collection right is not completed during the period specified in the respective items, and begins to run anew from the time that period has elapsed:

②Even if the compulsory liquidation procedure pertaining to the request for share distribution referred to in item (v) of the preceding paragraph is revoked, the effect of the suspension of completion and renewal of prescription under the provisions of that paragraph is not precluded.

③The prescription period of the national tax collection right pertaining to a national tax which a taxpayer has evaded in whole or in part or of which a taxpayer has received a refund in whole or in part through deception or other wrongful acts, or to income tax subject to the special provisions for departure from Japan, etc., does not run for two years from the statutory payment due date of the national tax; provided, however, that where any of the acts or dispositions listed in the following items have been carried out within two years from the day following the statutory payment due date, the prescription period commences to run from the day following the day specified in each item in relation to each part of the national tax to which such act or disposition pertains for the categories of acts or dispositions listed in the items, and where an act or disposition has been carried out by the statutory payment due date, the prescription commences to run from the day following the statutory payment due date in relation to each part of the national tax to which the act or disposition pertains:

④With regard to national tax subject to the postponement of tax payment, tax payment grace period or collection grace period or of a delinquent tax collection procedure execution grace period (including any delinquent tax and interest tax payable together with the national tax), the prescription period of the national tax collection right the not run during the period in which such postponement or grace period is effective.

⑤When the prescription of the national tax collection right for a national tax (excluding accessory tax, negligence tax and expenses for the delinquent tax collection procedure for national tax) is not completed or begins to run anew, the prescription of the national tax collection right for the delinquent tax or interest tax on the part of the national tax for which the prescription is not completed or begins to run anew is not completed or begins to run anew.

⑥When a national tax (excluding accessory tax, negligence tax and expenses for the delinquent tax collection procedure for national tax) has been paid, the prescription of the national tax collection right for the delinquent tax or interest tax on the paid part of the national tax begins to run anew from the time of the payment.