Where a corporation has, pursuant to the provisions of a tax treaty, filed an objection prescribed in the tax treaty with the Commissioner of the National Tax Agency or the competent authority of the treaty partner state, etc. of the tax treaty, the district director of the tax office, etc. (meaning the district director of the tax office, etc. prescribed in Article 46, paragraph (1) of the Act on General Rules for National Taxes; hereinafter the same applies in this Article) may, upon application by the corporation that has filed the objection, grant a tax payment grace period, up to the amount calculated pursuant to the method specified by Cabinet Order as the amount of corporation tax payable based on the reassessment or determination listed in paragraph (27), item (i) of the preceding Article and the amount of local corporation tax payable based on the reassessment or determination listed in item (iii) of that paragraph which pertain to the objection (limited to the amounts to be covered by the consultation prescribed in the tax treaty with the treaty partner state, etc. which pertains to the objection), including the amount of penalty tax prescribed in Article 69 of the Act with regard to the amount of corporation tax and the amount of local corporation tax, for the period from the due date for payment (meaning the due date for payment prescribed in Article 37, paragraph (1) of the Act; in the case where the application has been filed after the due date for payment, the period start from the date of the filing of the application) until the day on which one month has elapsed since the day following the day on which a reassessment has been made pursuant to the provisions of Article 26 of the Act based on an agreement with the competent authority of the treaty partner state, etc. (in the case where there is no such agreement or in any other case specified by Cabinet Order: the date specified by Cabinet Order) (this period is referred to as the "duration of the tax payment grace period" in paragraph (7)); provided, however, that this does not apply where the corporation that has filed the application has been, at the time of filing the application, delinquent in payment of national taxes other than the amount of corporation tax and the amount of local corporation tax.
法人が租税条約の規定に基づき国税庁長官又は当該租税条約の条約相手国等の権限ある当局に対し当該租税条約に規定する申立てをした場合には、税務署長等（国税通則法第四十六条第一項に規定する税務署長等をいう。以下この条において同じ。）は、当該申立てに係る前条第二十七項第一号に掲げる更正決定により納付すべき法人税の額及び同項第三号に掲げる更正決定により納付すべき地方法人税の額（当該申立てに係る条約相手国等との間の租税条約に規定する協議の対象となるものに限る。）並びに当該法人税の額及び地方法人税の額に係る同法第六十九条に規定する加算税の額として政令で定めるところにより計算した金額を限度として、当該申立てをした者の申請に基づき、その納期限（同法第三十七条第一項に規定する納期限をいい、当該申請が当該納期限後であるときは当該申請の日とする。）から当該条約相手国等の権限ある当局との間の合意に基づく同法第二十六条の規定による更正があつた日（当該合意がない場合その他の政令で定める場合にあつては、政令で定める日）の翌日から一月を経過する日までの期間（第七項において「納税の猶予期間」という。）に限り、その納税を猶予することができる。ただし、当該申請を行う者につき当該申請の時において当該法人税の額及び地方法人税の額以外の国税の滞納がある場合は、この限りでない。