①Where a nonresident has, pursuant to the provisions of a tax treaty, filed a petition prescribed in the tax treaty with the competent authority of the treaty partner state, etc. of the tax treaty or with the Commissioner of the National Tax Agency, the district director of the tax office, etc. (meaning the district director of the tax office, etc. prescribed in Article 46, paragraph (1) of the Act on General Rules for National Taxes; hereinafter the same applies in this Article) may, upon application by the person who has filed the petition, grant a tax payment grace period, up to the amount calculated pursuant to the method specified by Cabinet Order as the amount of income tax payable based on the reassessment or determination listed in paragraph (22), item (i) of the preceding Article which pertains to the petition (limited to the amount to be covered by the consultation prescribed in the tax treaty with the treaty partner state, etc. which pertains to the petition), including the amount of additional tax prescribed in Article 69 of the Act with regard to the amount of income tax, for the period from the due date for payment (meaning the due date for payment prescribed in Article 37, paragraph (1) of the Act; in the case where the application has been filed after the due date for payment, the period starts from the date of the filing of the application) until the day on which one month has elapsed since the day following the day on which a reassessment has been made pursuant to the provisions of Article 26 of the Act based on an agreement with the competent authority of the treaty partner state, etc. (in the case where there is no such agreement or in any other case specified by Cabinet Order: the date specified by Cabinet Order) (this period is referred to as the "duration of the tax payment grace period" in paragraph (7)); provided, however, that this does not apply where the person who files the application has been, at the time of filing the application, delinquent in payment of national taxes other than the amount of income tax.

②The district director of the tax office, etc., when granting a tax payment grace period pursuant to the provisions of the preceding paragraph (hereinafter referred to in this Article as a "tax payment grace period"), must collect security equivalent to the amount under the grace period; provided, however, that this does not apply where the tax amount under the grace period is 1,000,000 yen or less, where the duration of the grace period is three months or less, or where there are special circumstances where it is impossible to collect security.

③The provisions of Article 46, paragraph (6) of the Act on General Rules for National Taxes apply mutatis mutandis where security is collected pursuant to the provisions of the preceding paragraph.

④The provisions of Articles 47 and 48 of the Act on General Rules for National Taxes apply mutatis mutandis where a tax payment grace period is granted or is not granted. In this case, the phrase "Article 46 (Requirements for Tax Payment Grace Period)" in Article 47, paragraph (1) of that Act is deemed to be replaced with "Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Tax Payment Grace Period for Special Provisions on Taxation on Internal Dealings)", and the phrase "a written application under the provisions of paragraphs (1) through (4) of the preceding Article has been submitted" in paragraph (2) of that Article is deemed to be replaced with "an application under Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation has been filed".

⑤Where a person that has been granted a tax payment grace period falls under any of the cases listed in the following items, the district director of the tax office, etc. may rescind the grace. In this case, the provisions of Article 49, paragraph (2) and paragraph (3) of the Act on General Rules for National Taxes apply mutatis mutandis:

⑥With regard to the application of the provisions of the Act on General Rules for National Taxes and the National Tax Collection Act to income tax for which a tax payment grace period has been granted, the phrase "(Notice of Tax Payment Grace Period) or" in Article 2, item (viii) of the Act on General Rules for National Taxes is deemed to be replaced with "(Notice of Tax Payment Grace Period) (including a tax payment grace period under the provisions of Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Tax Payment Grace Period for Special Provisions on Taxation on Internal Dealings)) or"; the phrase "and a due date extended under a tax payment grace period" in Article 52, paragraph (1) of that Act with "and a due date extended under a tax payment grace period (including a tax payment grace period under the provisions of Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Tax Payment Grace Period for Special Provisions on Taxation on Internal Dealings); hereinafter the same applies in this paragraph)"; the phrase "tax payment grace period" in Article 55, paragraph (1), item (i) and Article 73, paragraph (4) of that Act with "tax payment grace period (including a tax payment grace period under the provisions of Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Tax Payment Grace Period for Special Provisions on Taxation on Internal Dealings))"; the phrase "Article 47, paragraph (1) of the Act on General Rules for National Taxes (Notice of Tax Payment Grace Period) or" in Article 2, item (ix) of the National Tax Collection Act with "Article 47, paragraph (1) of the Act on General Rules for National Taxes (Notice of Tax Payment Grace Period) (including a tax payment grace period under the provisions of Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Tax Payment Grace Period for Special Provisions on Taxation on Internal Dealings)) or"; the phrase "Article 47, paragraph (1) of the Act on General Rules for National Taxes or" in item (x) of that Article with "Article 47, paragraph (1) of the Act on General Rules for National Taxes (including a tax payment grace period under the provisions of Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation) or"; the phrase "Article 46, paragraphs (1) through (3) of the Act on General Rules for National Taxes (Requirements for Tax Payment Grace Period) or" in Article 151, paragraph (1) of that Act with "Article 46, paragraphs (1) through (3) of the Act on General Rules for National Taxes (Requirements for Tax Payment Grace Period), Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Tax Payment Grace Period for Special Provisions on Taxation on Internal Dealings) or"; the phrase "Article 46, paragraphs (1) through (3) of the Act on General Rules for National Taxes (Requirements for Tax Payment Grace Period)" in Article 151-2, paragraph (1) of that Act with "Article 46, paragraphs (1) through (3) of the Act on General Rules for National Taxes (Requirements for Tax Payment Grace Period) or Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Tax Payment Grace Period for Special Provisions on Taxation on Internal Dealings)"; the phrase "paragraphs (1) through (3) of the Act on General Rules for National Taxes" in paragraph (2), item (i) of that Article with "paragraphs (1) through (3) of the Act on General Rules for National Taxes or Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation"; and, in item (ii) of that paragraph, the phrase "paragraphs (1) through (3) of the Act on General Rules for National Taxes" with "paragraphs (1) through (3) of the Act on General Rules for National Taxes or Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation", the phrase "of that Act" with "of the Act on General Rules for National Taxes", and the phrase "paragraph (3) or (4) of the following Article)" with "paragraph (3) or (4) of the following Article) or Article 40-3-4, paragraph (5), item (v) of the Act on Special Measures Concerning Taxation".

⑦Where a tax payment grace period has been granted, exemption is granted from the part of the delinquent tax imposed with regard to the income tax under the grace period, which corresponds to the duration of the tax payment grace period (in the case where the application set forth in paragraph (1) has been filed on or before the due date for payment set forth in the paragraph, the duration of the tax payment grace period includes the period from the date of the filing of the application until the due date for payment); provided, however, that where any event has occurred which can be the cause of a rescission pursuant to the provisions of paragraph (5), the district director of the tax office, etc. may choose not to grant exemption with regard to such part of delinquent tax which corresponds to the period after the day on which the event has occurred.

⑧Necessary matters concerning the procedure for the application for a tax payment grace period are specified by Cabinet Order.