A person who intends to apply for permission for payment in kind under paragraph (1) of the preceding Article must, by the due date for payment of the inheritance tax for which payment in kind is sought or on the date on which it is to be paid, attach to a written application stating the amount for which payment in money is difficult and the reason for that difficulty, the amount of tax for which payment in kind is sought, the type and value of the property to be used for payment in kind, and other matters specified by Ministry of Finance Order, the documents specified by Ministry of Finance Order as necessary for the procedures for payment in kind (referred to as "documents for payment in kind procedures" in this Chapter), and submit them to the competent district director with jurisdiction over the place for tax payment.
前条第一項の規定による物納の許可を申請しようとする者は、その物納を求めようとする相続税の納期限までに、又は納付すべき日に、金銭で納付することを困難とする金額及びその困難とする事由、物納を求めようとする税額、物納に充てようとする財産の種類及び価額その他の財務省令で定める事項を記載した申請書に物納の手続に必要な書類として財務省令で定めるもの（以下この章において「物納手続関係書類」という。）を添付し、これを納税地の所轄税務署長に提出しなければならない。
When a written application has been submitted pursuant to the preceding paragraph, the district director conducts an investigation of the applicant and the matters relating to the application as to whether the requirements of the preceding Article are met, and, based on that investigation, within three months from the day following the deadline for filing that written application, either grants permission for payment in kind relating to the application or rejects the application, for all or part of the amount of tax relating to the application, for each item of property for payment in kind.
If the district director has granted permission or rejected the application pursuant to the preceding paragraph, the district director notifies the applicant of this by a document stating the amount of tax and the property for payment in kind relating to the permission, or the fact of the rejection and the reason for it.
A person who intends to apply for permission for payment in kind under paragraph (1) of the preceding Article may, if the person is unable, by the deadline for filing the written application referred to in paragraph (1), to submit all or part of the documents for payment in kind procedures attached to that written application, submit to the competent district director with jurisdiction over the place for tax payment, as provided by Cabinet Order, a written notification (referred to as a "written notification of extension of the deadline for submitting documents for payment in kind procedures" in the following paragraph and paragraph (15)) stating that fact, the date on which the documents for payment in kind procedures will be submitted, and other matters specified by Ministry of Finance Order. In this case, if the date of submission is not stated, the day on which three months have elapsed from the day following that deadline for filing is deemed to be stated.
If the applicant has submitted a written notification of extension of the deadline for submitting documents for payment in kind procedures pursuant to the preceding paragraph, the deadline for submitting the documents for payment in kind procedures (limited to those relating to that written notification of extension of the deadline for submitting documents for payment in kind procedures; the same applies in the following paragraph) is the date stated in that written notification of extension of the deadline for submitting documents for payment in kind procedures for submitting those documents for payment in kind procedures (if that date is after the day on which three months have elapsed from the day following the deadline for filing referred to in the preceding paragraph, the day on which the three months elapse).
前項の規定により当該申請者が物納手続関係書類提出期限延長届出書を提出した場合には、物納手続関係書類（当該物納手続関係書類提出期限延長届出書に係るものに限る。次項において同じ。）の提出期限は、当該物納手続関係書類提出期限延長届出書に記載された当該物納手続関係書類を提出する日（その日が前項の提出期限の翌日から起算して三月を経過する日後である場合には、当該経過する日）とする。
With regard to the application of paragraph (4) in the case where a person to whom the preceding two paragraphs (including the case where they apply as replaced pursuant to this paragraph) have applied is unable to submit documents for payment in kind procedures by the date of submission prescribed in the preceding paragraph, the phrase "by the deadline for filing the written application referred to in paragraph (1), to submit all or part of the documents for payment in kind procedures attached to that written application" in paragraph (4) is deemed to be replaced with "by the date of submission prescribed in the following paragraph, to submit the documents for payment in kind procedures referred to in that paragraph"; provided, however, that the deadline for submitting those documents for payment in kind procedures cannot be set after the day on which one year has elapsed from the day following the deadline for filing the written application referred to in paragraph (1).
With regard to the application of paragraph (2) in the case where the preceding three paragraphs apply, the phrase "that written application" in paragraph (2) is deemed to be replaced with "documents for payment in kind procedures (limited to those relating to the written notification of extension of the deadline for submitting documents for payment in kind procedures referred to in paragraph (4))".
If a written application has been submitted pursuant to the provisions of paragraph (1), and there is a defect in the statement in that written application, a defect in the statement in, or a failure to submit, the documents for payment in kind procedures, or any other ground specified by Cabinet Order, the district director may request the applicant to correct that written application or to correct or submit those documents for payment in kind procedures.
If the district director requests correction of a written application or correction or submission of documents for payment in kind procedures pursuant to the preceding paragraph, the district director notifies the applicant of this by a document stating that fact and the reason for it.
An applicant who has been requested pursuant to paragraph (8) to correct the written application or to correct or submit the documents for payment in kind procedures must correct that written application or correct or submit those documents for payment in kind procedures within 20 days from the day following the day on which the applicant received the notice pursuant to the preceding paragraph. In this case, if the applicant has not corrected that written application or corrected or submitted those documents for payment in kind procedures within that period, the applicant is deemed to have withdrawn the application for payment in kind on the day on which that period elapsed.
An applicant who has been requested pursuant to paragraph (8) to correct or submit documents for payment in kind procedures may, if the applicant is unable to correct or submit the documents for payment in kind procedures by the day before the elapsed day referred to in the preceding paragraph, submit to the competent district director with jurisdiction over the place for tax payment, as provided by Cabinet Order, a written notification (referred to as a "written notification of extension of the deadline for completing documents for payment in kind procedures" in the following paragraph) stating that fact, the date on which the documents for payment in kind procedures will be corrected or submitted, and other matters specified by Ministry of Finance Order. In this case, if the date of correction or submission is not stated, the day on which three months have elapsed from that elapsed day is deemed to be stated.
If the applicant has submitted a written notification of extension of the deadline for completing documents for payment in kind procedures pursuant to the preceding paragraph, the deadline for correcting or submitting the documents for payment in kind procedures (limited to those relating to that written notification of extension of the deadline for completing documents for payment in kind procedures; the same applies in the following paragraph) is the date stated in that written notification of extension of the deadline for completing documents for payment in kind procedures for correcting or submitting those documents for payment in kind procedures (if that date is after the day on which three months have elapsed from the elapsed day referred to in the preceding paragraph, the day on which the three months elapse).
前項の規定により当該申請者が物納手続関係書類補完期限延長届出書を提出した場合には、物納手続関係書類（当該物納手続関係書類補完期限延長届出書に係るものに限る。次項において同じ。）の訂正又は提出の期限は、当該物納手続関係書類補完期限延長届出書に記載された当該物納手続関係書類の訂正又は提出をする日（その日が前項の経過した日から起算して三月を経過する日後である場合には、当該経過する日）とする。
With regard to the application of paragraph (11) in the case where a person to whom the preceding two paragraphs (including the case where they apply as replaced pursuant to this paragraph) have applied is unable to correct or submit documents for payment in kind procedures by the date of correction or submission prescribed in the preceding paragraph, the phrase "the day before the elapsed day referred to in the preceding paragraph" in paragraph (11) is deemed to be replaced with "the date of correction or submission prescribed in the following paragraph"; provided, however, that the deadline for correcting or submitting those documents for payment in kind procedures cannot be set after the day on which one year has elapsed from the day following the day on which the notice pursuant to paragraph (9) was received.
With regard to the application of paragraph (2) in the case where paragraph (8) or the preceding three paragraphs apply, the phrase "within three months" in paragraph (2) is deemed to be replaced with "within the period obtained by adding to three months the period from the day following the day on which the applicant received the notice pursuant to the provisions of paragraph (9) until the deadline for correcting the written application (limited to that relating to the provisions of paragraph (8)) or the deadline for correcting or submitting the documents for payment in kind procedures (limited to those relating to the provisions of paragraph (8)) or the documents for payment in kind procedures (limited to those relating to the written notification of extension of the deadline for completing documents for payment in kind procedures referred to in paragraph (11)) (referred to as the "deadline for submitting the application, etc." in this paragraph) (where there are multiple notices pursuant to the provisions of paragraph (9), the period obtained by aggregating the periods from the day following the day on which each notice was received until the deadline for submitting the application, etc. relating to each notice (where some of these periods overlap, the period excluding the period obtained by aggregating those overlapping periods))".
第八項又は前三項の規定の適用がある場合における第二項の規定の適用については、同項中「以内」とあるのは、「に第九項の規定による通知を申請者が受けた日の翌日から申請書（第八項の規定に係るものに限る。）の訂正の期限又は物納手続関係書類（第八項の規定に係るものに限る。）若しくは物納手続関係書類（第十一項の物納手続関係書類補完期限延長届出書に係るものに限る。）の訂正若しくは提出の期限（以下この項において「申請書等の提出期限」という。）までの期間（第九項の規定による通知が複数ある場合には、それぞれの通知を受けた日の翌日から当該それぞれの通知に係る申請書等の提出期限までの期間を合算した期間（これらの期間のうち重複する期間がある場合には、当該重複する期間を合算した期間を除いた期間）とする。）を加算した期間内」とする。
If correction or submission of documents for payment in kind procedures is requested pursuant to the provisions of paragraph (8), and a written notification of extension of the deadline for submitting documents for payment in kind procedures has been submitted for the property for payment in kind relating to those documents for payment in kind procedures, with regard to the application of paragraph (12) and the proviso to paragraph (13), the phrase "if that date is after the day on which three months have elapsed from the elapsed day referred to in the preceding paragraph, the day on which the three months elapse" in paragraph (12) is deemed to be replaced with "if that date is after the deadline under the written notification of extension of the deadline for submitting documents for payment in kind procedures referred to in paragraph (4) for the property for payment in kind relating to the documents for payment in kind procedures for which that correction or submission is requested, that deadline", and the phrase "the day on which one year has elapsed from the day following the day on which the notice pursuant to paragraph (9) was received" in the proviso to paragraph (13) with "the deadline under the written notification of extension of the deadline for submitting documents for payment in kind procedures referred to in paragraph (4) for the property for payment in kind relating to the documents for payment in kind procedures for which that correction or submission is requested".
第八項の規定により物納手続関係書類の訂正又は提出が求められている場合において、当該物納手続関係書類に係る物納財産についての物納手続関係書類提出期限延長届出書が提出されているときは、第十二項及び第十三項ただし書の規定の適用については、第十二項中「前項の経過した日から起算して三月を経過する日後である場合には、当該経過する日」とあるのは「当該訂正又は提出が求められている物納手続関係書類に係る物納財産についての第四項の物納手続関係書類提出期限延長届出書による期限後である場合には、当該期限」と、第十三項ただし書中「第九項の規定による通知を受けた日の翌日から起算して一年を経過する日」とあるのは「当該訂正又は提出が求められている物納手続関係書類に係る物納財産についての第四項の物納手続関係書類提出期限延長届出書による期限」とする。
In the case where, when the district director conducts the investigation referred to in paragraph (2) pursuant to the provisions of that paragraph, the district director finds that the investigation will require a period exceeding three months because the property for payment in kind relating to the written application referred to in that paragraph is numerous or for other reasons, with regard to the application of paragraph (2), the phrase "three months" in paragraph (2) is deemed to be replaced with "six months".
In the case where, when the district director conducts the investigation referred to in paragraph (2) pursuant to the provisions of that paragraph, the district director finds that the investigation will require a period exceeding six months because of heavy snowfall or other circumstances equivalent thereto, with regard to the application of the preceding paragraph, the phrase "six months" in the preceding paragraph is deemed to be replaced with "nine months".
In the case where, when the district director conducts the investigation referred to in paragraph (2) pursuant to the provisions of that paragraph, a disaster or other unavoidable reason prescribed in Article 11 (Extension of Time Limits due to Disasters and Similar Causes) of the Act on General Rules for National Taxes has arisen, or an unavoidable reason specified by Cabinet Order prescribed in paragraph (28), item (ii) has arisen, with regard to the application of paragraph (2), the phrase "within three months" in paragraph (2) is deemed to be replaced with "within the period obtained by adding to three months (six months where the provisions of paragraph (16) apply, and nine months where the provisions of paragraph (17) apply) the period of extension for a disaster or other unavoidable reason prescribed in the proviso to paragraph (6) as applied with replacement of terms pursuant to the provisions of paragraph (28), item (i), or the period specified by Cabinet Order prescribed in paragraph (28), item (ii)".
Where the provisions of the preceding three paragraphs apply, the district director is to notify the applicant of that fact by a document stating that fact.
税務署長は、前三項の規定の適用がある場合においては、その旨を記載した書面により、これを当該申請者に通知する。
When the district director intends to grant the permission under paragraph (2), the district director may order the applicant, setting a deadline within a period not exceeding one year, to take measures necessary for accepting the property for payment in kind, such as removal of waste.
Where the district director orders the taking of measures pursuant to the provisions of the preceding paragraph, the district director is to notify the applicant of that fact by a document stating that fact.
税務署長は、前項の規定により措置をとることを命ずる場合においては、その旨を記載した書面により、これを当該申請者に通知する。
Where the district director has ordered the taking of the measures in paragraph (20), if those measures are not taken by the deadline in that paragraph (or, where the written notification of extension of the deadline for measures for acceptance in the following paragraph has been filed, the deadline prescribed in paragraph (24)), the district director may reject the application for payment in kind pursuant to the provisions of paragraph (2).
An applicant who has been ordered to take the measures in paragraph (20) pursuant to the provisions of that paragraph may, if unable to take those measures by the deadline in that paragraph, file with the competent district director with jurisdiction over the place for tax payment, as specified by Cabinet Order, a written notification stating that fact, the date on which those measures will be taken, and other matters specified by Ministry of Finance Order (referred to as the "written notification of extension of the deadline for measures for acceptance" in the following paragraph). In this case, where the date on which those measures will be taken is not stated, the date on which three months have elapsed from the day following that deadline is deemed to be stated.
Where the applicant has filed a written notification of extension of the deadline for measures for acceptance pursuant to the provisions of the preceding paragraph, the deadline in paragraph (20) for the measures in paragraph (20) (limited to those relating to that written notification of extension of the deadline for measures for acceptance; the same applies in the following paragraph) is the date for taking those measures stated in that written notification of extension of the deadline for measures for acceptance (where that date is after the date on which three months have elapsed from the day following the deadline in the preceding paragraph (where that date is after the date on which one year has elapsed from the day following the day on which the notice under the provisions of paragraph (21) was received, the date on which that year elapses), the date on which those three months elapse).
With regard to the application of the provisions of paragraph (23) in the case where a person to whom the provisions of the preceding two paragraphs (including where applied with the replacement of terms pursuant to the provisions of this paragraph) apply is unable to take the measures in paragraph (20) by the date for taking those measures prescribed in the preceding paragraph, the phrase "the deadline in that paragraph" in paragraph (23) is deemed to be replaced with "the date for taking those measures prescribed in the following paragraph"; provided, however, that the deadline in paragraph (20) cannot be later than the date on which one year has elapsed from the day following the day on which the notice under the provisions of paragraph (21) was received.
With regard to the application of the provisions of paragraph (2) in the case where the provisions of paragraph (20) or the preceding three paragraphs apply, the phrase "within three months" in paragraph (2) is deemed to be replaced with "within the period obtained by adding to three months the period from the day following the day on which the notice under the provisions of paragraph (21) was received until the deadline in paragraph (20) (or, where the written notification of extension of the deadline for measures for acceptance in paragraph (23) has been filed, the deadline prescribed in paragraph (24))".
Where the measures in paragraph (20) have been taken, the applicant must, without delay, file with the competent district director with jurisdiction over the place for tax payment a written notification stating that fact and other matters specified by Ministry of Finance Order.
第二十項の措置をとつた場合には、当該申請者は、遅滞なく、その旨その他の財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。
With regard to the application of the provisions of this Article to a person who is unable to carry out by the deadline the procedures relating to an application for permission for payment in kind in the cases set forth in the following items, the matters prescribed in each of those items apply according to the category of cases set forth in that item:
次の各号に掲げる場合における物納の許可の申請に係る手続をその期限までに行うことができない者に係るこの条の規定の適用については、当該各号に掲げる場合の区分に応じ、当該各号に定めるところによる。
Where the provisions of Article 11 of the Act on General Rules for National Taxes apply: with regard to the application of the provisions of this Article, the phrase "one year" in the proviso to paragraph (6) is deemed to be replaced with "the period obtained by adding to one year the period from the day on which a disaster or other unavoidable reason prescribed in Article 11 (Extension of Time Limits due to Disasters and Similar Causes) of the Act on General Rules for National Taxes arose until the deadline extended pursuant to the provisions of that Article (referred to as the "period of extension for a disaster or other unavoidable reason" in this Article)", and the phrase "one year" in the proviso to paragraph (13), paragraph (15) and the proviso to paragraph (25) is deemed to be replaced with "the period obtained by adding to one year the period of extension for a disaster or other unavoidable reason (excluding, where that notice was received on or after the day on which a disaster or other unavoidable reason prescribed in Article 11 of that Act arose, the period from that day until the day on which that notice was received)";
Where, in addition to the case set forth in the preceding item, an unavoidable circumstance specified by Cabinet Order arises: the deadline for filing the documents for payment in kind procedures prescribed in paragraph (4) and other deadlines relating to procedures specified by Cabinet Order are extended by the period specified by Cabinet Order as the period during which that procedure cannot be carried out by reason of that unavoidable circumstance.
In the case where the provisions of the preceding paragraph apply, when applying the provisions of paragraph (2) as read pursuant to the provisions of paragraph (7), the provisions of paragraph (18) do not apply.
When granting permission for payment in kind pursuant to the provisions of paragraph (2), if the district director finds it necessary in light of the nature of the property for payment in kind and other circumstances, the district director may attach conditions to that permission to the extent necessary. In this case, the district director is to notify the applicant of the conditions by a document stating the conditions attached to that permission.
Where the district director neither grants permission for payment in kind nor rejects the application for payment in kind within the period prescribed in paragraph (2) (or, where the provisions of paragraph (7), (14), (16) (including as applied with the replacement of terms pursuant to the provisions of paragraph (17)), (18) or (26) apply, within the period prescribed in paragraph (2) as applied with the replacement of terms pursuant to those provisions), the permission for that payment in kind is deemed to have been granted.
The provisions of Article 40, paragraph (1) apply mutatis mutandis to the case where a written application has been submitted pursuant to the provisions of paragraph (1).
In addition to what is provided for in the preceding paragraphs, the procedures for payment in kind and other matters necessary for payment in kind are to be specified by Cabinet Order.
前各項に定めるもののほか、物納に関する手続その他物納に関し必要な事項は、政令で定める。
Read this with the articles around it
Grace Period for Collection, etc. Relating to an Application to Defer Payment
If the district director finds that there are reasonable grounds where a written application has been submitted pursuant to Article 39, paragraph (1)…
税務署長は、前条第一項（同条第二十九項において準用する場合を含む。）の規定による申請書の提出があつた場合において相当の事由があると認めるときは、相続税又は贈与税の全部又は一部の徴収を猶予することができる。
Open this provisionRequirements for Payment in Kind
Where there are grounds on which it is difficult for a person liable for tax to pay in money, even by deferment of payment, the amount of inheritance tax to be paid pursuant to Article 33 of this Act…
税務署長は、納税義務者について第三十三条又は国税通則法第三十五条第二項（申告納税方式による国税等の納付）の規定により納付すべき相続税額を延納によつても金銭で納付することを困難とする事由がある場合においては、納税義務者の申請により、その納付を困難とする金額として政令で定める額を限度として、物納の許可をすることができる。
Open this provisionRequirements for Payment in Kind
Where there are grounds on which it is difficult for a person liable for tax to pay in money, even by deferment of payment, the amount of inheritance tax to be paid pursuant to Article 33 of this Act…
税務署長は、納税義務者について第三十三条又は国税通則法第三十五条第二項（申告納税方式による国税等の納付）の規定により納付すべき相続税額を延納によつても金銭で納付することを困難とする事由がある場合においては、納税義務者の申請により、その納付を困難とする金額として政令で定める額を限度として、物納の許可をすることができる。
Open this provisionProcedures for Payment in Kind
A person who intends to apply for permission for payment in kind under paragraph (1) of the preceding Article must, by the due date for payment of the inheritance tax for which payment in kind is…
前条第一項の規定による物納の許可を申請しようとする者は、その物納を求めようとする相続税の納期限までに、又は納付すべき日に、金銭で納付することを困難とする金額及びその困難とする事由、物納を求めようとする税額…
Open this provisionProcedures for Payment in Kind
A person who intends to apply for permission for payment in kind under paragraph (1) of the preceding Article must, by the due date for payment of the inheritance tax for which payment in kind is…
前条第一項の規定による物納の許可を申請しようとする者は、その物納を求めようとする相続税の納期限までに、又は納付すべき日に、金銭で納付することを困難とする金額及びその困難とする事由、物納を求めようとする税額…
Open this provisionProcedures for Payment in Kind
An applicant who has been requested pursuant to paragraph (8) to correct the written application or to correct or submit the documents for payment in kind procedures must correct that written…
第八項の規定により申請書の訂正又は物納手続関係書類の訂正若しくは提出を求められた当該申請者は、前項の規定による通知を受けた日の翌日から起算して二十日以内に当該申請書の訂正又は当該物納手続関係書類の訂正若しくは提出をしなければならない。
Open this provisionProcedures for Payment in Kind
An applicant who has been requested pursuant to paragraph (8) to correct or submit documents for payment in kind procedures may, if the applicant is unable to correct or submit the documents for…
第八項の規定により物納手続関係書類の訂正又は提出を求められた当該申請者は、前項の経過した日の前日までに当該物納手続関係書類の訂正又は提出をすることができない場合には、政令で定めるところにより、その旨…
Open this provisionProcedures for Payment in Kind
If the applicant has submitted a written notification of extension of the deadline for completing documents for payment in kind procedures pursuant to the preceding paragraph…
前項の規定により当該申請者が物納手続関係書類補完期限延長届出書を提出した場合には、物納手続関係書類（当該物納手続関係書類補完期限延長届出書に係るものに限る。次項において同じ。）の訂正又は提出の期限は…
Open this provisionProcedures for Payment in Kind
With regard to the application of paragraph (11) in the case where a person to whom the preceding two paragraphs (including the case where they apply as replaced pursuant to this paragraph) have…
前二項（この項の規定により読み替えて適用する場合を含む。）の規定の適用を受けた者が前項に規定する訂正又は提出をする日までに物納手続関係書類の訂正又は提出をすることができない場合における第十一項の規定の適用については、同項中「前項の経過した日の前日」とあるのは、「次項に規定する訂正又は提出をする日」とする。
Open this provisionProcedures for Payment in Kind
With regard to the application of paragraph (2) in the case where paragraph (8) or the preceding three paragraphs apply, the phrase "within three months" in paragraph (2) is deemed to be replaced…
第八項又は前三項の規定の適用がある場合における第二項の規定の適用については、同項中「以内」とあるのは、「に第九項の規定による通知を申請者が受けた日の翌日から申請書（第八項の規定に係るものに限る。）の訂正の期限又は物納手続関係書類（第八項の規定に係るものに限る。）若しくは物納手続関係書類（第十一項の物納手続関係書類補完…
Open this provisionProcedures for Payment in Kind
If correction or submission of documents for payment in kind procedures is requested pursuant to the provisions of paragraph (8), and a written notification of extension of the deadline for…
第八項の規定により物納手続関係書類の訂正又は提出が求められている場合において、当該物納手続関係書類に係る物納財産についての物納手続関係書類提出期限延長届出書が提出されているときは、第十二項及び第十三項ただし書の規定の適用については…
Open this provisionProcedures for Payment in Kind
In the case where, when the district director conducts the investigation referred to in paragraph (2) pursuant to the provisions of that paragraph, the district director finds that the investigation…
第二項の規定により、税務署長が、同項の調査を行う場合において、同項の申請書に係る物納財産が多数であることその他の事由により当該調査に三月を超える期間を要すると認めるときにおける同項の規定の適用については、同項中「三月」とあるのは、「六月」とする。
Open this provisionProcedures for Payment in Kind
In the case where, when the district director conducts the investigation referred to in paragraph (2) pursuant to the provisions of that paragraph, the district director finds that the investigation…
第二項の規定により、税務署長が、同項の調査を行う場合において、積雪その他これに準ずる事由により当該調査に六月を超える期間を要すると認めるときにおける前項の規定の適用については、同項中「六月」とあるのは、「九月」とする。
Open this provisionProcedures for Payment in Kind
In the case where, when the district director conducts the investigation referred to in paragraph (2) pursuant to the provisions of that paragraph, a disaster or other unavoidable reason prescribed…
第二項の規定により税務署長が同項の調査を行う場合において、国税通則法第十一条（災害等による期限の延長）に規定する災害その他やむを得ない理由が生じたとき、又は第二十八項第二号に規定する政令で定めるやむを得ない事由が生じたときにおける第二項の規定の適用については、同項中「三月以内」とあるのは…
Open this provisionProcedures for Payment in Kind
Where the provisions of the preceding three paragraphs apply, the district director is to notify the applicant of that fact by a document stating that fact.
税務署長は、前三項の規定の適用がある場合においては、その旨を記載した書面により、これを当該申請者に通知する。
Open this provisionProcedures for Payment in Kind
When a written application has been submitted pursuant to the preceding paragraph, the district director conducts an investigation of the applicant and the matters relating to the application as to…
税務署長は、前項の規定による申請書の提出があつた場合においては、当該申請者及び当該申請に係る事項について前条の規定に該当するか否かの調査を行い、その調査に基づき、当該申請書の提出期限の翌日から起算して三月以内に当該申請に係る税額の全部又は一部について物納財産ごとに当該申請に係る物納の許可をし、又は当該申請の却下をする。
Open this provisionProcedures for Payment in Kind
When the district director intends to grant the permission under paragraph (2), the district director may order the applicant, setting a deadline within a period not exceeding one year…
税務署長は、第二項の許可をしようとするときは、当該申請者に対し、一年を超えない範囲内で期限を定めて廃棄物の撤去その他の物納財産を収納するために必要な措置をとることを命ずることができる。
Open this provisionProcedures for Payment in Kind
Where the district director orders the taking of measures pursuant to the provisions of the preceding paragraph, the district director is to notify the applicant of that fact by a document stating…
税務署長は、前項の規定により措置をとることを命ずる場合においては、その旨を記載した書面により、これを当該申請者に通知する。
Open this provisionProcedures for Payment in Kind
Where the district director has ordered the taking of the measures in paragraph (20), if those measures are not taken by the deadline in that paragraph…
税務署長は、第二十項の措置をとることを命じた場合において、当該措置が同項の期限（次項の収納関係措置期限延長届出書が提出されている場合には、第二十四項に規定する期限）までにとられないときは、第二項の規定により物納の申請の却下をすることができる。
Open this provisionProcedures for Payment in Kind
An applicant who has been ordered to take the measures in paragraph (20) pursuant to the provisions of that paragraph may, if unable to take those measures by the deadline in that paragraph…
第二十項の規定により同項の措置をとることを命じられた申請者は、同項の期限までに当該措置をとることができない場合には、政令で定めるところにより、その旨、当該措置をとる日その他財務省令で定める事項を記載した届出書（次項において「収納関係措置期限延長届出書」という。）を納税地の所轄税務署長に提出することができる。
Open this provisionProcedures for Payment in Kind
Where the applicant has filed a written notification of extension of the deadline for measures for acceptance pursuant to the provisions of the preceding paragraph…
前項の規定により当該申請者が収納関係措置期限延長届出書を提出した場合には、第二十項の措置（当該収納関係措置期限延長届出書に係るものに限る。次項において同じ。）の第二十項の期限は…
Open this provisionProcedures for Payment in Kind
With regard to the application of the provisions of paragraph (23) in the case where a person to whom the provisions of the preceding two paragraphs…
前二項（この項の規定により読み替えて適用する場合を含む。）の規定の適用を受けた者が前項に規定する当該措置をとる日までに第二十項の措置をとることができない場合における第二十三項の規定の適用については、同項中「同項の期限」とあるのは、「次項に規定する当該措置をとる日」とする。
Open this provisionProcedures for Payment in Kind
With regard to the application of the provisions of paragraph (2) in the case where the provisions of paragraph (20) or the preceding three paragraphs apply…
第二十項又は前三項の規定の適用がある場合における第二項の規定の適用については、同項中「以内」とあるのは、「に第二十一項の規定による通知を受けた日の翌日から第二十項の期限（第二十三項の収納関係措置期限延長届出書が提出されている場合には、第二十四項に規定する期限）までの期間を加算した期間内」とする。
Open this provisionProcedures for Payment in Kind
Where the measures in paragraph (20) have been taken, the applicant must, without delay, file with the competent district director with jurisdiction over the place for tax payment a written…
第二十項の措置をとつた場合には、当該申請者は、遅滞なく、その旨その他の財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。
Open this provisionProcedures for Payment in Kind
With regard to the application of the provisions of this Article to a person who is unable to carry out by the deadline the procedures relating to an application for permission for payment in kind in…
次の各号に掲げる場合における物納の許可の申請に係る手続をその期限までに行うことができない者に係るこの条の規定の適用については、当該各号に掲げる場合の区分に応じ、当該各号に定めるところによる。
Open this provisionProcedures for Payment in Kind
Where the provisions of Article 11 of the Act on General Rules for National Taxes apply: with regard to the application of the provisions of this Article…
国税通則法第十一条の規定の適用がある場合 この条の規定の適用については、第六項ただし書中「一年」とあるのは「一年に国税通則法第十一条（災害等による期限の延長）に規定する災害その他やむを得ない理由が生じた日から同条の規定により延長された期限までの期間（以下この条において「災害等延長期間」という。）を加算した期間」と…
Open this provisionProcedures for Payment in Kind
Where, in addition to the case set forth in the preceding item, an unavoidable circumstance specified by Cabinet Order arises: the deadline for filing the documents for payment in kind procedures…
前号に掲げる場合のほか、政令で定めるやむを得ない事由が生じた場合 第四項に定める物納手続関係書類の提出期限その他の政令で定める手続に関する期限については、当該やむを得ない事由により当該手続を行うことができない期間として政令で定める期間延長する。
Open this provisionProcedures for Payment in Kind
In the case where the provisions of the preceding paragraph apply, when applying the provisions of paragraph (2) as read pursuant to the provisions of paragraph (7)…
前項の規定の適用がある場合において、第七項の規定により読み替えられた第二項の規定を適用するときは、第十八項の規定は、適用しない。
Open this provisionProcedures for Payment in Kind
If the district director has granted permission or rejected the application pursuant to the preceding paragraph, the district director notifies the applicant of this by a document stating the amount…
税務署長は、前項の規定により許可をし、又は却下をした場合においては、当該許可に係る税額及び物納財産又は当該却下をした旨及びその理由を記載した書面により、これを当該申請者に通知する。
Open this provisionProcedures for Payment in Kind
When granting permission for payment in kind pursuant to the provisions of paragraph (2), if the district director finds it necessary in light of the nature of the property for payment in kind and…
税務署長は、第二項の規定により物納の許可をする場合において、物納財産の性質その他の事情に照らし必要があると認めるときは、必要な限度において当該許可に条件を付することができる。この場合において、当該許可に付した条件を記載した書面により、これを当該申請者に通知する。
Open this provisionProcedures for Payment in Kind
Where the district director neither grants permission for payment in kind nor rejects the application for payment in kind within the period prescribed in paragraph (2)…
第二項に規定する期間内（第七項、第十四項、第十六項（第十七項の規定により読み替えて適用する場合を含む。）、第十八項又は第二十六項の規定の適用がある場合には、これらの規定により読み替えて適用する第二項に規定する期間内）に税務署長が物納の許可又は当該物納の申請の却下をしない場合には、当該物納の許可があつたものとみなす。
Open this provisionProcedures for Payment in Kind
The provisions of Article 40, paragraph (1) apply mutatis mutandis to the case where a written application has been submitted pursuant to the provisions of paragraph (1).
第四十条第一項の規定は、第一項の規定による申請書の提出があつた場合について準用する。
Open this provisionProcedures for Payment in Kind
A person who intends to apply for permission for payment in kind under paragraph (1) of the preceding Article may, if the person is unable, by the deadline for filing the written application referred…
前条第一項の規定による物納の許可を申請しようとする者は、物納手続関係書類の全部又は一部を第一項の申請書の提出期限までに当該申請書に添付して提出することができない場合には、政令で定めるところにより、その旨…
Open this provisionProcedures for Payment in Kind
If the applicant has submitted a written notification of extension of the deadline for submitting documents for payment in kind procedures pursuant to the preceding paragraph…
前項の規定により当該申請者が物納手続関係書類提出期限延長届出書を提出した場合には、物納手続関係書類（当該物納手続関係書類提出期限延長届出書に係るものに限る。次項において同じ。）の提出期限は…
Open this provisionProcedures for Payment in Kind
With regard to the application of paragraph (4) in the case where a person to whom the preceding two paragraphs (including the case where they apply as replaced pursuant to this paragraph) have…
前二項（この項の規定により読み替えて適用する場合を含む。）の規定の適用を受けた者が前項に規定する提出する日までに物納手続関係書類を提出することができない場合における第四項の規定の適用については、同項中「第一項の申請書の提出期限までに当該申請書に添付して提出することができない場合」とあるのは…
Open this provisionProcedures for Payment in Kind
With regard to the application of paragraph (2) in the case where the preceding three paragraphs apply, the phrase "that written application" in paragraph (2) is deemed to be replaced with "documents…
前三項の規定の適用がある場合における第二項の規定の適用については、同項中「当該申請書」とあるのは、「物納手続関係書類（第四項の物納手続関係書類提出期限延長届出書に係るものに限る。）」とする。
Open this provisionProcedures for Payment in Kind
If a written application has been submitted pursuant to the provisions of paragraph (1), and there is a defect in the statement in that written application, a defect in the statement in…
税務署長は、第一項の規定による申請書の提出があつた場合において、当該申請書についてその記載に不備があること又は物納手続関係書類についてその記載に不備があること若しくはその提出がないことその他の政令で定める事由があるときは、当該申請者に対して当該申請書の訂正又は当該物納手続関係書類の訂正若しくは提出を求めることができる。
Open this provisionProcedures for Payment in Kind
If the district director requests correction of a written application or correction or submission of documents for payment in kind procedures pursuant to the preceding paragraph…
税務署長は、前項の規定により申請書の訂正又は物納手続関係書類の訂正若しくは提出を求める場合においては、その旨及びその理由を記載した書面により、これを当該申請者に通知する。
Open this provisionExtension of Time Limits due to Disasters and Similar Causes
If the Commissioner of the National Tax Agency, the President of the National Tax Tribunal, a regional commissioner, a district director or the director-general of a customs house finds that an act…
国税庁長官、国税不服審判所長、国税局長、税務署長又は税関長は、災害その他やむを得ない理由により、国税に関する法律に基づく申告、申請、請求、届出その他書類の提出、納付又は徴収に関する期限までにこれらの行為をすることができないと認めるときは、政令で定めるところにより、その理由のやんだ日から二月以内に限り…
Open this provisionproperty for payment in kindmachine translation
「物納財産」
Property used, or to be used, to pay tax in kind (物納) under Article 41 and the provisions after it.
Short name set inArticle 41, paragraph (1)
documents for payment in kind proceduresmachine translation
「物納手続関係書類」
In Chapter VI, on deferred payment and payment in kind, the documents needed for the payment in kind (物納) procedure, as a Ministry of Finance Order (財務省令) specifies, which must be attached to an application for permission for payment in kind.
Short name set inArticle 42, paragraph (1)· applies only in this chapter
written notification of extension of the deadline for submitting documents for payment in kind proceduresmachine translation
「物納手続関係書類提出期限延長届出書」
In Article 42, the written notification an applicant for payment in kind (物納) files with the district director (税務署長) when it cannot attach all the documents for payment in kind procedures (物納手続関係書類) to the application by its deadline, stating the day it will submit them; if it states none, the day three months after the day following the deadline is taken as stated.
Short name set inArticle 42, paragraph (4)· applies only in this provision and in Article 42, paragraphs (5) and (15)
written notification of extension of the deadline for completing documents for payment in kind proceduresmachine translation
「物納手続関係書類補完期限延長届出書」
In Article 42, the written notification an applicant for payment in kind (物納), asked under paragraph (8) to correct or submit documents for payment in kind procedures (物納手続関係書類), files with the district director (税務署長) when it cannot do so within the 20 days paragraph (10) allows, stating the day it will.
Short name set inArticle 42, paragraph (11)· applies only in this provision and in Article 42, paragraph (12)
deadline for submitting the application, etc.machine translation
「申請書等の提出期限」
In Article 42, paragraph (14), the deadline for correcting an application for payment in kind (物納), or for correcting or submitting documents for payment in kind procedures (物納手続関係書類), that the district director (税務署長) asked for under paragraph (8), including a deadline extended under paragraph (11); the time from the notice to that deadline is added to the three months the district director has to decide.
Short name set inArticle 42, paragraph (14)· applies only in this paragraph
written notification of extension of the deadline for measures for acceptancemachine translation
「収納関係措置期限延長届出書」
In Article 42, paragraphs (23) and (24), the written notification an applicant for payment in kind (物納) files with the district director (税務署長) when it cannot take, by the deadline set, the measures it was ordered under paragraph (20) to take so that the property can be accepted, such as removing waste; it states the day the measures will be taken.
Short name set inArticle 42, paragraph (23)· applies only in this provision and in Article 42, paragraph (24)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.