①In the case where a person liable for tax prescribed in Article 41, paragraph (1) of the Inheritance Tax Act intends to apply for permission for payment in kind under the provisions of that paragraph, Article 45, paragraph (1) or Article 48-2, paragraph (1) of that Act (referred to as "permission for payment in kind" in this paragraph), if the property to be used for that payment in kind is a registered artwork prescribed in Article 2, item (iii) of the Act on Public Display of Art at Museums (Act No. 99 of 1998) (limited to one that had already received the registration prescribed in Article 3, paragraph (1) of that Act at the time of the commencement of the succession relating to the application for that permission for payment in kind; referred to as a "specified registered artwork" in this paragraph and the following paragraph), the district director may, upon application by that person liable for tax, grant permission for payment in kind for that specified registered artwork, notwithstanding the provisions of Article 41, paragraph (5) of the Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 45, paragraph (2) or Article 48-2, paragraph (6) of that Act).

②A person seeking the application of the provisions of the preceding paragraph must attach, to the written application prescribed in Article 42, paragraph (1) (including as applied mutatis mutandis pursuant to Article 45, paragraph (2) of that Act) or Article 48-2, paragraph (2) of the Inheritance Tax Act, a document stating the type and value of the specified registered artwork to be used for the payment in kind and other matters concerning that specified registered artwork, and other documents specified by Order of the Ministry of Finance, and submit it to the district director with jurisdiction over the place for tax payment. In this case, these documents are deemed to be the documents relating to the procedures for payment in kind prescribed in Article 42, paragraph (1) of that Act.