税務署長は、第百六条第一項（予定納税額等の通知）又は第百九条第一項（特別農業所得者に対する予定納税額等の通知）の規定による通知に係る書面を第百四条第一項（予定納税額の納付）又は第百七条第一項（特別農業所得者の予定納税額の納付）の規定により納付すべき予定納税額（前条の規定により納付すべきこととなつたものを除く。以下この条において同じ。）の納期限の一月前までに発しなかつた場合には、その通知に係る書面を発した日から起算して一月を経過した日後でなければ、これらの規定により納付すべき予定納税額について国税通則法第三十七条（督促）の規定による督促をすることができない。
If the district tax office director fails to issue a paper-based notice pursuant to Article 106, paragraph (1) (Notifying the Taxpayer of Tax Prepayments) by one month prior to the payment deadline for a Tax Prepayment that a taxpayer is required to make pursuant to Article 104, paragraph (1) (Making Tax Prepayments) or fails to issue a paper-based notice pursuant to Article 109, paragraph (1) (Notifying Special Farming Income Earners of Tax Prepayments) by one month prior to the payment deadline for a Tax Prepayment that a taxpayer is required to make pursuant to Article 107, paragraph (1) (Tax Prepayments by Special Farming Income Earners) (other than a Tax Prepayment that the taxpayer is required to make pursuant to the preceding Article; hereinafter the same applies in this Article), the district tax office director may not issue a demand as under Article 37 (Demand for Payment) of the Act on General Rules for National Taxes for the taxpayer to make the Tax Prepayment that the taxpayer is required to make pursuant to either of the aforementioned provisions until the day calculated as marking one month's time since the date of issuance of the paper-based notice.