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Article 51Special Provisions on Delinquent Tax

第五十一条（延滞税の特則）

With regard to delinquent tax relating to inheritance tax and gift tax in the case where permission to defer payment has been granted, the provisions of the Act on General Rules for National Taxes on delinquent tax are applied to each amount of tax, dividing the amount of inheritance tax or amount of gift tax into the portion for which that permission to defer payment was received and the other portion, and further dividing the portion for which that permission was received into each installment payment. In this case, where part of the amount of tax for which that permission to defer payment was received is to be paid pursuant to the provisions of Article 35, paragraph (2) (Payment of National Tax using the Self-Assessment System) of that Act, the delinquent tax relating to the amount of tax to be so paid is to be divided into the portion corresponding to the period from the day following the due date for payment under the provisions of Article 33 until the due date for payment or the date on which payment is to be made under the provisions of that paragraph and the other portion, and the other portion is to be further divided into each installment payment.

延納の許可があつた場合における相続税及び贈与税に係る延滞税については、その相続税額又は贈与税額のうち当該延納の許可を受けたものとその他のものとに区分し、さらに当該延納の許可を受けたものを各分納税額ごとに区分して、それぞれの税額ごとに国税通則法の延滞税に関する規定を適用する。この場合においては、当該延納の許可を受けた税額のうちに同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ものがあるときは、当該納付すべき税額に係る延滞税のうち第三十三条の規定による納期限の翌日から同項の規定による納期限又は納付すべき日までの期間に対応するものとその他のものとに区分し、さらに当該その他のものについては各分納税額ごとに区分するものとする。

With regard to the amounts of inheritance tax set out in the following items, the periods specified in the relevant items are not included in the period forming the basis for calculating delinquent tax under the provisions of Article 60, paragraph (2) (Delinquent Tax) of the Act on General Rules for National Taxes.

次の各号に掲げる相続税額については、当該各号に定める期間は、国税通則法第六十条第二項（延滞税）の規定による延滞税の計算の基礎となる期間に算入しない。

the amount of inheritance tax to be paid by a person who has acquired property by inheritance or bequest as a result of filing a return filed after the deadline or an amended return due to any of the following causes: the period from the day following the due date for payment under the provisions of Article 33 until the day on which those returns were filed;

相続又は遺贈により財産を取得した者が、次に掲げる事由による期限後申告書又は修正申告書を提出したことにより納付すべき相続税額　第三十三条の規定による納期限の翌日からこれらの申告書の提出があつた日までの期間

the fact that, after the deadline for filing the return filed by the due date, that person came to know that there was property acquired by gift from the decedent, which had not been made the basis for calculating the amount of inheritance tax, by another person who acquired property from that decedent by inheritance or bequest (including a gift relating to property acquired by gift from that decedent that is subject to the application of the provisions of Article 21-9, paragraph (3); the same applies in item (ii), (a));

期限内申告書の提出期限後に、その被相続人から相続又は遺贈（当該被相続人からの贈与により取得した財産で第二十一条の九第三項の規定の適用を受けるものに係る贈与を含む。次号イにおいて同じ。）により財産を取得した他の者が当該被相続人から贈与により取得した財産で相続税額の計算の基礎とされていなかつたものがあることを知つたこと。

the fact that the person received payment of the payment set out in Article 3, paragraph (1), item (ii), the payment of which was finalized after the deadline for filing the return filed by the due date;

期限内申告書の提出期限後に支給が確定した第三条第一項第二号に掲げる給与の支給を受けたこと。

the occurrence of a cause prescribed in Article 32, paragraph (1), items (i) through (vi).

第三十二条第一項第一号から第六号までに規定する事由が生じたこと。

the amount of inheritance tax to be paid pursuant to a reassessment or determination, in the case where a reassessment or determination has been made for a person who has acquired property by inheritance or bequest due to any of the following causes: the period from the day following the due date for payment under the provisions of Article 33 until the day on which the written notice of reassessment or written notice of determination prescribed in Article 28, paragraph (1) (Procedures for Reassessment or Determination) of the Act on General Rules for National Taxes relating to that reassessment or determination was issued (in the case of a reassessment or determination due to the cause set out in (c), the earlier of the day on which those written notices were issued and the day on which four months have passed counting from the day following the day on which that cause arose; the same applies in Article 52, paragraph (1), item (i) and Article 53, paragraph (1));

相続又は遺贈により財産を取得した者について、次に掲げる事由により更正又は決定があつた場合における当該更正又は決定により納付すべき相続税額　第三十三条の規定による納期限の翌日から当該更正又は決定に係る国税通則法第二十八条第一項（更正又は決定の手続）に規定する更正通知書又は決定通知書を発した日（ハに掲げる事由による更正又は決定の場合にあつては、これらの通知書を発した日と当該事由の生じた日の翌日から起算して四月を経過する日とのいずれか早い日。第五十二条第一項第一号及び第五十三条第一項において同じ。）までの期間

the fact that there was property acquired by gift from the decedent, which had not been made the basis for calculating the amount of inheritance tax, by another person who acquired property from that decedent by inheritance or bequest;

その被相続人から相続又は遺贈により財産を取得した他の者が当該被相続人から贈与により取得した財産で相続税額の計算の基礎とされていないものがあつたこと。

期限内申告書の提出期限後に支給が確定した第三条第一項第二号に掲げる給与の支給を受けたこと。

the occurrence of a cause prescribed in Article 32, paragraph (1), items (i) through (vi).

第三十二条第一項第一号から第六号までに規定する事由が生じたこと。

in the case where a person who made an application for permission to defer payment under Article 39, paragraph (1), to whom Article 39, paragraph (22) applied, has withdrawn that application, the amount of inheritance tax relating to the withdrawn application: the period of extension for a disaster or other unavoidable reason prescribed in the proviso to paragraph (8) of that Article as applied with replacement of terms pursuant to paragraph (22), item (i) of that Article, or the period specified by Cabinet Order prescribed in paragraph (22), item (ii) of that Article;

第三十九条第二十二項の規定の適用を受けた同条第一項の延納の許可の申請をした者が当該申請を取り下げた場合におけるその取り下げられた申請に係る相続税額　同条第二十二項第一号の規定により読み替えて適用する同条第八項ただし書に規定する災害等延長期間又は同条第二十二項第二号に規定する政令で定める期間

in the case where a person who made an application for permission for payment in kind under Article 42, paragraph (1), to whom Article 42, paragraph (28) applied, has withdrawn that application, the amount of inheritance tax relating to the withdrawn application: the period of extension for a disaster or other unavoidable reason prescribed in the proviso to paragraph (6) of that Article as applied with replacement of terms pursuant to paragraph (28), item (i) of that Article, or the period specified by Cabinet Order prescribed in paragraph (28), item (ii) of that Article.

第四十二条第二十八項の規定の適用を受けた同条第一項の物納の許可の申請をした者が当該申請を取り下げた場合におけるその取り下げられた申請に係る相続税額　同条第二十八項第一号の規定により読み替えて適用する同条第六項ただし書に規定する災害等延長期間又は同条第二十八項第二号に規定する政令で定める期間

With regard to the amounts of gift tax set out in the following items, the periods specified in the relevant items are not included in the period forming the basis for calculating delinquent tax under the provisions of Article 60, paragraph (2) of the Act on General Rules for National Taxes.

次の各号に掲げる贈与税額については、当該各号に定める期間は、国税通則法第六十条第二項の規定による延滞税の計算の基礎となる期間に算入しない。

the amount of gift tax to be paid by a person who had been subject to the application of the provisions of Article 21-2, paragraph (4) as a result of filing a return filed after the deadline or an amended return because, due to the occurrence of a cause prescribed in Article 32, paragraph (1), items (i) through (vi), the person has come not to acquire property by inheritance or bequest: the period from the day following the due date for payment under the provisions of Article 33 until the day on which those returns were filed;

第二十一条の二第四項の規定の適用を受けていた者が、第三十二条第一項第一号から第六号までに規定する事由が生じたことにより相続又は遺贈による財産の取得をしないこととなつたため期限後申告書又は修正申告書を提出したことにより納付すべき贈与税額　第三十三条の規定による納期限の翌日からこれらの申告書の提出があつた日までの期間

the amount of gift tax to be paid pursuant to a reassessment or determination, in the case where a reassessment or determination has been made for a person who had been subject to the application of the provisions of Article 21-2, paragraph (4) because, due to the occurrence of a cause prescribed in Article 32, paragraph (1), items (i) through (vi), the person has come not to acquire property by inheritance or bequest: the period from the day following the due date for payment under the provisions of Article 33 until the earlier of the day on which the written notice of reassessment or written notice of determination prescribed in Article 28, paragraph (1) of the Act on General Rules for National Taxes relating to that reassessment or determination was issued and the day on which four months have passed counting from the day following the day on which that cause arose;

第二十一条の二第四項の規定の適用を受けていた者について、第三十二条第一項第一号から第六号までに規定する事由が生じたことにより相続又は遺贈による財産の取得をしないこととなつたため更正又は決定があつた場合における当該更正又は決定により納付すべき贈与税額　第三十三条の規定による納期限の翌日から当該更正又は決定に係る国税通則法第二十八条第一項に規定する更正通知書又は決定通知書を発した日と当該事由の生じた日の翌日から起算して四月を経過する日とのいずれか早い日までの期間

in the case where a person who made an application for permission to defer payment under Article 39, paragraph (1), to whom Article 39, paragraph (22) as applied mutatis mutandis pursuant to paragraph (29) of that Article applied, has withdrawn that application, the amount of gift tax relating to the withdrawn application: the period of extension for a disaster or other unavoidable reason prescribed in the proviso to paragraph (8) of that Article as applied with replacement of terms pursuant to paragraph (22), item (i) of that Article as applied mutatis mutandis pursuant to paragraph (29) of that Article, or the period specified by Cabinet Order prescribed in paragraph (22), item (ii) of that Article.

第三十九条第二十九項において準用する同条第二十二項の規定の適用を受けた同条第一項の延納の許可の申請をした者が当該申請を取り下げた場合におけるその取り下げられた申請に係る贈与税額　同条第二十九項において準用する同条第二十二項第一号の規定により読み替えて適用する同条第八項ただし書に規定する災害等延長期間又は同条第二十二項第二号に規定する政令で定める期間

A person who has received permission to defer payment with respect to the amount of inheritance tax or amount of gift tax to be paid pursuant to the provisions of Article 35, paragraph (2) of the Act on General Rules for National Taxes must pay, together with the installment payment to be paid for the first time relating to that deferment, the delinquent tax relating to that amount subject to deferment that corresponds to the period from the day following the due date for payment under the provisions of Article 33 until the due date for payment or the date on which payment is to be made under the provisions of that paragraph.

国税通則法第三十五条第二項の規定により納付すべき相続税額又は贈与税額につき延納の許可を受けた者は、当該延納税額に係る延滞税で第三十三条の規定による納期限の翌日から同項の規定による納期限又は納付すべき日までの期間に対応するものを、当該延納に係る第一回に納付すべき分納税額に併せて納付しなければならない。

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Article 51Special Provisions on Delinquent Tax