①A 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.

②A 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.

③A 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.

④A 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.

⑤Notwithstanding 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.

⑥When 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.

⑦When 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.

⑧When 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.

⑨The 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.

⑩Even 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:

⑪When 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.

⑫An 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.

⑬The authority prescribed in paragraph (11) must not be construed as being granted for the purpose of criminal investigation.

①When 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) (hereinafter referred to as a "tax payment grace period") or extended the grace period (including when they have changed each due date for the installment payments and the amount to be paid by each due date pursuant to the provisions of paragraph (9) of that Article), they must notify the taxpayer of such fact, the amount under the grace period, the grace period, each due date for the installment payments and the amount to be paid by each due date in the case of having the amount paid in installments (if a change has been made under the provisions of that paragraph, each due date and the amount to be paid by each due date after the change), and other necessary matters.

②Where a written application has been submitted under any of paragraphs (1) through (4) of the preceding Article, if the district director of the tax office, etc. does not grant a tax payment grace period or an extension of the grace period, they must notify the taxpayer of such fact.

①The district director of the tax office, etc., when they have granted a tax payment grace period, may not make a further demand nor execute the delinquent tax collection procedure (excluding a request for share distribution) within the grace period with regard to the national tax equivalent to the amount under the grace period.

②Where the district director of the tax office, etc. has granted a tax payment grace period, if any property has been seized through a delinquent tax collection procedure with regard to the national tax under the grace period, they may cancel the seizure upon application by the recipient of the grace period.

③Where the district director of the tax office, etc. has granted a tax payment grace period, if the property seized with regard to the national tax under the grace period contains any property that yields natural fruits, any securities or claims or any incorporeal property, etc. prescribed in Article 72, paragraph (1) (Seizure Procedure for Patent Rights) of the National Tax Collection Act, they may, notwithstanding the provisions of paragraph (1), execute the delinquent tax collection procedure upon the natural fruits acquired or property, other than money, delivered by a third party obligor, etc. prescribed in Article 24, paragraph (5), item (ii) (Limited Tax Liability of Mortgagee by Transfer) of the Act, and appropriate any proceeds, etc. realized by liquidation of such property as prescribed in Article 129, paragraph (1) (Principle of Distribution) of the Act to the national tax under the grace period.

④In the case described in the preceding paragraph, if the property delivered by the third party obligor, etc. set forth in the paragraph contains any money, such money may be appropriated to the national tax under the grace period, notwithstanding paragraph (1).