Where 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:
where there is a fact that falls under any of the items of Article 38, paragraph (1) (Advance Demand), and the person is found to be unable to pay the national tax under the grace period in full within the grace period;
where the person does not pay, by the relevant due date, the amount to be paid by each due date for the installment payments notified pursuant to the provisions of Article 47, paragraph (1) (Notice of Tax Payment Grace Period) (excluding where the district director of the tax office, etc. finds that there are unavoidable reasons);
where the person does not follow an order issued by the district director of the tax office, etc. pursuant to the provisions of Article 51, paragraph (1) (Change to Security) with regard to the security provided for the national tax under the grace period; or
where the person newly becomes delinquent in a national tax other than the national tax under the grace period (excluding where the district director of the tax office, etc. finds that there are unavoidable reasons);
偽りその他不正な手段によりその猶予又はその猶予の期間の延長の申請がされ、その申請に基づきその猶予をし、又はその猶予期間の延長をしたことが判明したとき。
where it is found that an application for the grace period or an extension of the grace period was filed by deception or other wrongful means, and that the grace period was granted or the grace period was extended based on that application; or
前各号に掲げる場合を除き、その者の財産の状況その他の事情の変化によりその猶予を継続することが適当でないと認められるとき。
except for the cases listed in the preceding items, where it is found to be inappropriate to maintain the grace period due to any change in the state of the person's property or other circumstances.
税務署長等は、前項の規定により納税の猶予を取り消し、又は猶予期間を短縮する場合には、第三十八条第一項各号のいずれかに該当する事実があるときを除き、あらかじめ、その猶予を受けた者の弁明を聞かなければならない。ただし、その者が正当な理由がなくその弁明をしないときは、この限りでない。
Where 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.
When 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.