Article 44Deferment of Payment upon Rejection of an Application for Payment in Kind in Whole or in Part
第四十四条（物納申請の全部又は一部の却下に係る延納）
Where an application has been made pursuant to the provisions of Article 41, paragraph (1), and the district director has rejected the application for payment in kind pursuant to the provisions of Article 42, paragraph (2) because the district director found that there was no reason that made it difficult to pay in money by deferment of payment, or has rejected the application with respect to a part of the amount of inheritance tax relating to the application pursuant to the provisions of Article 42, paragraph (2) because the district director found that the amount for which payment is difficult prescribed in Article 41, paragraph (1) was less than the amount relating to the application, the district director may, upon an application by the applicant made within 20 days from the day following the date of those rejections, grant permission to defer payment of the amount of inheritance tax subject to those rejections, up to the amount specified by Cabinet Order as the portion of that amount of inheritance tax that is difficult to pay in money in a lump sum.
税務署長は、第四十一条第一項の規定による申請があつた場合において、延納により金銭で納付することを困難とする事由がないと認めたことから第四十二条第二項の規定により物納の申請の却下をしたとき、又は第四十一条第一項に規定する納付を困難とする金額が当該申請に係る金額より少ないと認めたことから第四十二条第二項の規定により当該申請に係る相続税額の一部について当該申請の却下をしたときは、これらの却下に係る相続税額につき、これらの却下の日の翌日から起算して二十日以内にされた当該申請者の申請により、当該相続税額のうち金銭で一時に納付することを困難とする金額として政令で定める額を限度として、延納の許可をすることができる。
The provisions of Article 38, paragraphs (1), (2) and (4), Article 39 (excluding paragraph (29)) and Article 40 apply mutatis mutandis to deferment of payment under the provisions of the preceding paragraph. In this case, the necessary technical replacement of terms is to be specified by Cabinet Order.
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Requirements for Deferment of Payment
In the case where the amount of inheritance tax to be paid pursuant to Article 33 of this Act or Article 35, paragraph (2) (Payment of National Tax using the Self-Assessment System) of the Act on…
税務署長は、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が十万円を超え、かつ、納税義務者について納期限までに、又は納付すべき日に金銭で納付することを困難とする事由がある場合においては、納税義務者の申請により…
Open this provisionRequirements for Deferment of Payment
In the case where permission to defer payment is granted pursuant to the preceding paragraph, the annual installment amount is the amount calculated by dividing the amount subject to deferment by the…
前項の規定により延納の許可をする場合において、延納年割額は、延納税額を延納期間に相当する年数で除して計算した金額（課税相続財産の価額のうちに不動産等の価額が占める割合が十分の五以上である場合には、延納税額を不動産等の価額に対応するものとして政令で定める部分の税額（以下「不動産等に係る延納相続税額」という。）とその他の…
Open this provisionRequirements for Deferment of Payment
In granting permission to defer payment under paragraph (1) or the preceding paragraph, the district director must obtain security equivalent to the amount subject to deferment; provided, however…
税務署長は、第一項又は前項の規定による延納の許可をする場合には、その延納税額に相当する担保を徴さなければならない。ただし、その延納税額が百万円以下で、かつ、その延納期間が三年以下である場合は、この限りでない。
Open this provisionProcedures for Deferment of Payment
A person who intends to apply for permission to defer payment under paragraph (1) of the preceding Article must attach, to a written application stating the amount that it is difficult to pay in…
前条第一項の規定による延納の許可を申請しようとする者は、その延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理由、延納を求めようとする税額及び期間…
Open this provisionProcedures for Deferment of Payment
The provisions of the preceding paragraphs apply mutatis mutandis where a person liable for tax referred to in paragraph (3) of the preceding Article applies for permission to defer payment pursuant…
前各項の規定は、前条第三項の納税義務者が同項の規定による延納の許可を申請する場合及び税務署長が同項の延納に係る許可又は却下をする場合について準用する。この場合において、第一項中「相続税」とあるのは「贈与税」と、第二項中「前条第一項及び第二項」とあるのは「前条第三項」と読み替えるものとする。
Open this provisionGrace 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 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 provisionDeferment of Payment upon Rejection of an Application for Payment in Kind in Whole or in Part
Where an application has been made pursuant to the provisions of Article 41, paragraph (1), and the district director has rejected the application for payment in kind pursuant to the provisions of…
税務署長は、第四十一条第一項の規定による申請があつた場合において、延納により金銭で納付することを困難とする事由がないと認めたことから第四十二条第二項の規定により物納の申請の却下をしたとき…
Open this provisiondistrict 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.