1 条
予定納税額（その予定納税額に係る延滞税を含む。）については、滞納処分を行なう場合においても、その年分の所得税に係る確定申告期限（その日においてその年分の所得税につき第百三十八条第一項（源泉徴収税額等の還付）又は第百三十九条第一項若しくは第二項（予納税額の還付）の規定による還付金がある場合には、その還付金につき充当をする日）までは、滞納処分による財産の換価は、することができない。
Even if a Tax Prepayment (including a tax on delinquency levied against a Tax Prepayment) becomes subject to measures to collect arrears, the property of the taxpayer is not subject to a realization of assets under measures to collect arrears until that year's income tax Filing Deadline (or until the day on which any refund under Article 138, paragraph (1) (Refunding Tax Withheld) or Article 139, paragraph (1) or paragraph (2) (Refunding Prepaid Taxes) linked to the year's income taxes as of the deadline, is Appropriated to cover the arrears).