Where a taxpayer has suffered a considerable loss of property due to an earthquake, flood, wind, lightning, fire or any other similar disaster, if the taxpayer has any national tax that falls under any of the following which is payable within one year from the day on which they suffered such loss, the district director 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), (3) or (4) (Competent Agency for Collection of National Taxes), or Article 44, paragraph (1) (Special Provisions on the Competent Agency for Collection When Reorganization Proceedings, etc. Have Commenced), the director-general or the regional commissioner; hereinafter referred to as the "district director of the tax office, etc." in this Chapter) may, based on an application filed by the taxpayer within two months from the day on which such disaster ended, grant a payment grace period for all or part of the national tax for up to one year from the due date for payment (in the case of a national withholding tax for which no notice of tax payment has been given, its statutory payment due date) (in the case of the national tax set forth in item (iii), the grace period is specified by Cabinet Order), as provided for by Cabinet Order:

If there is a fact falling under any of the following items (excluding cases where the preceding paragraph applies), and the taxpayer is found to be unable to pay the national tax in a lump sum because of that fact, the district director of the tax office, etc. may, based on an application by the taxpayer, grant a grace period for the tax payment for a period not exceeding one year, up to the amount that the taxpayer is found to be unable to pay. The same applies where, having granted a tax payment grace period under that paragraph, the district director of the tax office, etc. finds that the taxpayer is unable to pay the amount under the grace period within the grace period because of having suffered the disaster referred to in that paragraph.

If the district director of the tax office, etc. finds that there are reasons why a taxpayer of a national tax listed in any of the following items (excluding a national tax subject to postponement of tax payment) is unable to pay at one time the national tax equivalent to the tax amount specified in the relevant item, the district director of the tax office, etc. may, based on an application filed by that person by the due date for payment of that national tax (including, if the district director of the tax office, etc. finds that there are unavoidable reasons, an application filed after the due date for payment of that national tax), grant a grace period for the payment of that tax for a period not exceeding one year from that due date for payment, up to the amount that the taxpayer is found to be unable to pay:

When granting a tax payment grace period under the preceding two paragraphs, the district director of the tax office, etc. may, with regard to the payment of the national tax under the grace period, have the amount under the grace period paid in installments within the grace period, divided into amounts that are reasonable and appropriate in light of the state of the person's property and other circumstances. In this case, the district director of the tax office, etc. is to specify each due date for the installment payments and the amount to be paid by each due date.

When granting a tax payment grace period under paragraph (2) or (3), the district director of the tax office, etc. must request security equivalent to the amount under the grace period; provided, however, that this does not apply if the tax amount under the grace period is 1,000,000 yen or less, if the grace period is three months or less, or if there are special circumstances in which security cannot be requested.

Where the district director of the tax office, etc. requires security pursuant to the provisions of the preceding paragraph, if there is any property seized through a delinquent tax collection procedure with regard to the national tax under the grace period (including, in the case where a request has been made, based on the provisions of a tax treaty, etc. (meaning a tax treaty, etc. as prescribed in Article 2, item (ii) (Definitions) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969); hereinafter the same applies in this paragraph, Article 63, paragraph (5) (Exemption from Delinquent Tax in Cases of Tax Payment Grace Periods, etc.) and Article 71, paragraph (1), item (iv) (Special Provisions on Time Limits for Determination and Reassessment of National Tax)), to the treaty partner (meaning a treaty partner as prescribed in Article 2, item (iii) of that Act; the same applies hereinafter) under that tax treaty, etc. for assistance in the collection of a national tax subject to collection assistance (meaning a national tax subject to collection assistance as prescribed in Article 11-2, paragraph (1) (Assistance in the Collection of National Tax) of that Act; hereinafter the same applies in this paragraph and Article 63, paragraph (5)) or for assistance in the conservation of property for collection, property on which that treaty partner has made a disposition equivalent to a seizure with regard to that national tax subject to collection assistance under the laws and regulations of that treaty partner and property which has been provided to it as security), the amount of that security does not exceed the amount calculated by deducting the value of that property from the amount under the grace period.

When the district director of the tax office, etc. has granted a tax payment grace period under paragraph (2) or (3), if they find that there are unavoidable reasons why the amount under the grace period cannot be paid within the grace period, they may extend that period based on an application by the taxpayer; provided, however, that the period may not exceed two years in total when combined with the period for which a tax payment grace period has already been granted to that person under those provisions.

The provisions of paragraph (4) apply mutatis mutandis where the district director of the tax office, etc. extends, pursuant to the provisions of the preceding paragraph, the period of a tax payment grace period granted under paragraph (2) or (3).

Where the district director of the tax office, etc. has the amount under the grace period paid in installments pursuant to the provisions of paragraph (4) (including as applied mutatis mutandis pursuant to the preceding paragraph), if they find that there are unavoidable reasons for the taxpayer being unable to 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), or if they have shortened the grace period pursuant to the provisions of Article 49, paragraph (1) (Revocation of Tax Payment Grace Period), they may change each due date for the installment payments and the amount to be paid by each due date.

A person who intends to file an application for a tax payment grace period under paragraph (1) of the preceding Article must submit to the district director of the tax office, etc. a written application stating the details of the fact that the person has suffered a considerable loss of property due to the disaster referred to in that paragraph, the amount for which the person seeks the grace period and its period, and other matters specified by Cabinet Order, with documents sufficient to prove that fact attached thereto.

A person who intends to file an application for a tax payment grace period under paragraph (2) of the preceding Article must submit to the district director of the tax office, etc. a written application stating the existence of a fact that falls under any of the items of that paragraph and the details of the circumstances in which the person is unable to pay the national tax at one time on the basis of that fact, the amount for which the person seeks the grace period and its period, whether payment will be made by the installment payment method (including, if payment is to be made by the installment payment method, each due date for the installment payments and the amount to be paid by each due date), and other matters specified by Cabinet Order, with documents sufficient to prove the relevant fact, an inventory of property, documents concerning the provision of security, and other documents specified by Cabinet Order attached thereto.

A person who intends to file an application for a tax payment grace period under paragraph (3) of the preceding Article must submit to the district director of the tax office, etc. a written application stating the details of the circumstances in which the person is unable to pay at one time the national tax equivalent to the tax amount specified in the relevant item of that paragraph, the amount for which the person seeks the grace period and its period, whether payment will be made by the installment payment method (including, if payment is to be made by the installment payment method, each due date for the installment payments and the amount to be paid by each due date), and other matters specified by Cabinet Order, with an inventory of property, documents concerning the provision of security, and other documents specified by Cabinet Order attached thereto.

A person who intends to apply for an extension of the grace period under paragraph (7) of the preceding Article must submit to the district director of the tax office, etc. a written application stating the unavoidable reasons why the person is unable to pay the amount under the grace period within the grace period, the period for which the person seeks the extension of the grace period, whether payment will be made by the installment payment method (including, if payment is to be made by the installment payment method, each due date for the installment payments and the amount to be paid by each due date), and other matters specified by Cabinet Order, with an inventory of property, documents concerning the provision of security, and other documents specified by Cabinet Order attached thereto.

Notwithstanding the provisions of paragraph (1), paragraph (2) or the preceding paragraph, the documents to be attached pursuant to those provisions (excluding documents specified by Cabinet Order) need not be attached if, in granting a tax payment grace period under paragraph (1) or (2) (limited to the part concerning item (i), (ii) or (v) (limited to the part concerning facts similar to facts that fall under item (i) or (ii) of that paragraph)) of the preceding Article or an extension of that grace period, the district director of the tax office, etc. finds that it is difficult for the applicant to submit those documents.

When a written application has been submitted under any of paragraphs (1) through (4), the district director of the tax office, etc. is to examine the matters concerning the application and either grant a tax payment grace period or an extension of the grace period under the preceding Article, or refuse to grant the tax payment grace period or the extension of the grace period.

When a written application has been submitted under any of paragraphs (1) through (4), if there is a deficiency in the statements in the written application, or if there is a deficiency in the statements in the documents to be attached to the written application or those documents have not been submitted, the district director of the tax office, etc. may request the applicant to correct the written application or to correct or submit the documents to be attached.

When requesting the correction of a written application or the correction or submission of documents to be attached pursuant to the provisions of the preceding paragraph, the district director of the tax office, etc. is to notify the applicant thereof by a document stating that fact and the reasons therefor.

The applicant who has been requested to correct the written application or to correct or submit the documents to be attached pursuant to the provisions of paragraph (7) must correct the written application or correct or submit the documents to be attached within 20 days counting from the day following the day on which the applicant received the notice under the provisions of the preceding paragraph. In this case, if the applicant has not corrected the written application or corrected or submitted the documents to be attached within that period, the applicant is deemed to have withdrawn the application on the day on which that period elapsed.

Even when a written application has been submitted under any of paragraphs (1) through (4) and the applicant is found to fall under the provisions of paragraphs (1) through (3) or paragraph (7) of the preceding Article, the district director of the tax office, etc. may refuse to grant a tax payment grace period or an extension of the grace period under that Article if any of the following items applies:

When the district director of the tax office, etc. finds it necessary in order to conduct the examination under the provisions of paragraph (6), they may, to the extent necessary, have their officials question the applicant, inspect that person's books and documents or other articles, request the presentation or submission of those articles (including copies thereof), or retain articles submitted in the course of that examination.

An official who asks questions, conducts inspections, or requests presentation or submission pursuant to the provisions of the preceding paragraph must carry an identification card and present it if requested by any person concerned.

The authority prescribed in paragraph (11) must not be construed as being granted for the purpose of criminal investigation.

When the district director of the tax office, etc. has granted a tax payment grace period under the provisions of Article 46 (Requirements for Tax Payment Grace Period) (hereinafter referred to as a "tax payment grace period") or extended the grace period (including when they have changed each due date for the installment payments and the amount to be paid by each due date pursuant to the provisions of paragraph (9) of that Article), they must notify the taxpayer of such fact, the amount under the grace period, the grace period, each due date for the installment payments and the amount to be paid by each due date in the case of having the amount paid in installments (if a change has been made under the provisions of that paragraph, each due date and the amount to be paid by each due date after the change), and other necessary matters.

Where a written application has been submitted under any of paragraphs (1) through (4) of the preceding Article, if the district director of the tax office, etc. does not grant a tax payment grace period or an extension of the grace period, they must notify the taxpayer of such fact.

The district director of the tax office, etc., when they have granted a tax payment grace period, may not make a further demand nor execute the delinquent tax collection procedure (excluding a request for share distribution) within the grace period with regard to the national tax equivalent to the amount under the grace period.

Where the district director of the tax office, etc. has granted a tax payment grace period, if any property has been seized through a delinquent tax collection procedure with regard to the national tax under the grace period, they may cancel the seizure upon application by the recipient of the grace period.

Where the district director of the tax office, etc. has granted a tax payment grace period, if the property seized with regard to the national tax under the grace period contains any property that yields natural fruits, any securities or claims or any incorporeal property, etc. prescribed in Article 72, paragraph (1) (Seizure Procedure for Patent Rights) of the National Tax Collection Act, they may, notwithstanding the provisions of paragraph (1), execute the delinquent tax collection procedure upon the natural fruits acquired or property, other than money, delivered by a third party obligor, etc. prescribed in Article 24, paragraph (5), item (ii) (Limited Tax Liability of Mortgagee by Transfer) of the Act, and appropriate any proceeds, etc. realized by liquidation of such property as prescribed in Article 129, paragraph (1) (Principle of Distribution) of the Act to the national tax under the grace period.

In the case described in the preceding paragraph, if the property delivered by the third party obligor, etc. set forth in the paragraph contains any money, such money may be appropriated to the national tax under the grace period, notwithstanding paragraph (1).

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 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.

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

Where 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.

A 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.

A 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.

If 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.

When 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.

If 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.

In 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.

When 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.

The 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.

Where 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:

When 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.

Where 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.

Where 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.