①Where 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:

②Where 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.

③When 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.

The types of security to be provided pursuant to the provisions of the national tax laws are to be as follows:

①Where 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 the collateral or financial resources of the guarantor or for any other reason, they may order the provider of such security to provide additional security, change the guarantor or take any other measure necessary to obtain proper security.

②A person who has provided security for a national tax may change that security with the approval of the district director of the tax office, etc.

③A person who has provided cash as security for a national tax may, as provided for by Cabinet Order, appropriate that cash to the payment of that national tax.

①If the national tax for which security has been provided has not been paid in full by the due date for payment (including a due date advanced as prescribed in Article 38, paragraph (2) (Advance Demand) and a due date extended under a tax payment grace period or under a collection grace period or delinquent tax collection procedure execution grace period; hereinafter the same applies in the following Article and Article 63, paragraph (2) (Exemption from Delinquent Tax)), or if the district director of the tax office, etc. has revoked the postponement of tax payment, tax payment grace period or collection grace period or delinquent tax collection procedure execution grace period granted for the national tax for which security has been provided, the district director of the tax office, etc. appropriates cash provided as collateral to the national tax or dispose of property other than cash provided as collateral through a procedure similar to a delinquent tax collection procedure and appropriate money obtained thereby to the national tax and the expenses for the disposition of the property, or has the guarantor pay the national tax.

②When having a guarantor pay the national tax referred to in the preceding paragraph pursuant to the provisions of that paragraph, the district director of the tax office, etc. must, as provided for by Cabinet Order, give notice to that person by a written payment notice stating the amount to be paid, the payment deadline, the place of payment and other necessary matters. In this case, they must notify the district director with jurisdiction over the location of that person's domicile or residence of that fact.

③If the guarantor fails to pay that national tax in full by the payment deadline referred to in the preceding paragraph, the district director of the tax office, etc. must, except when having the guarantor pay pursuant to the provisions of Article 38, paragraph (1) as applied mutatis mutandis pursuant to paragraph (6), demand payment from that person by a written payment reminder. In this case, the written payment reminder is to be issued within 50 days from the payment deadline, except as otherwise provided in the national tax laws.

④In the case referred to in paragraph (1), if the district director of the tax office, etc. finds that there is still a shortfall after appropriating the cash provided as security or the proceeds from the disposition of the property provided as security to the national tax referred to in that paragraph and the disposition expenses, they execute the delinquent tax collection procedure against other property of the person who provided that security, and if they find that the guarantor has not paid in full the amount to be paid and that there is still a shortfall even after executing the delinquent tax collection procedure against the person who provided that security, they execute the delinquent tax collection procedure against the guarantor.

⑤When executing the delinquent tax collection procedure against a guarantor pursuant to the provisions of the preceding paragraph, the district director of the tax office, etc. may not liquidate the property of that guarantor until after liquidating the property of the person who provided the security referred to in that paragraph.

⑥The provisions of Article 38, paragraphs (1) and (2), the preceding Section and Article 55 (Consignment of Payment) apply mutatis mutandis where a guarantor is made to pay the national tax referred to in paragraph (1).

If the Commissioner of the National Tax Agency or a regional commissioner has requested security pursuant to the provisions of the national tax laws (excluding where a regional commissioner who has taken over collection pursuant to the provisions of Article 43, paragraph (3) or Article 44, paragraph (1) (Takeover of Collection) has requested security for the national tax so taken over), and the national tax for which the security has been provided is not paid in full by its due date for payment, the Commissioner of the National Tax Agency or the regional commissioner is to have the district director specified by Cabinet Order carry out the disposition of the property provided as that security and the other dispositions prescribed in the preceding Article.

In addition to what is provided for in this Act, the procedures for the provision of security and other procedures necessary with regard to security are specified by Cabinet Order.

①Where a taxpayer, for the purpose of paying any of the following national taxes, intends to deliver securities other than those available for payment of a national tax, thereby requesting the liquidation of such securities and the appropriation of the proceeds to payment of the national tax by means of money thus collected, the relevant official of the tax office (in cases where the director-general of a customs house or the regional commissioner of a Regional Taxation Bureau collects national taxes pursuant to the provisions of the proviso to Article 43, paragraph (1), or paragraph (3) or paragraph (4) of the Article, or Article 44, paragraph (1) (Competent Agency for Collection of National Taxes), the customs house or Regional Taxation Bureau; hereinafter the same applies in this Article) may accept the request only when it is found that such securities have been collectable with certainty in the recent past. In this case, if the liquidation of such securities incurs any costs, the person who intends to request the liquidation must also provide an amount equivalent to the amount of such costs:

②When the relevant official of the tax office has accepted the request referred to in the preceding paragraph, the official must issue a certificate of acceptance of payment consignment.

③Where the request referred to in paragraph (1) has been made, if necessary, the relevant official of the tax office may re-consign the collection and payment to a financial institution that the official finds reliable.

④Where the request referred to in paragraph (1) has been made, if, by the provision of the securities to which the request pertains, it has come to be found that the provision of security under the provisions of the national tax laws is no longer necessary for the national tax listed in item (i) of that paragraph, that security may be deemed to have been provided to the extent so found.