Article 152Payment in Installments, Notices, etc. Relating to Grace Period for Realization
第百五十二条（換価の猶予に係る分割納付、通知等）
When the district director grants a grace period for realization under the provisions of Article 151, paragraph (1) (Requirements for Grace Periods for Realization, etc.) or paragraph (1) of the preceding Article, or extends the period of a grace period for realization under Article 46, paragraph (7) (Requirements for Tax Payment Grace Period) of the Act on General Rules for National Taxes as applied mutatis mutandis with replacement of terms pursuant to paragraph (3) or under Article 46, paragraph (7) of that Act as applied mutatis mutandis pursuant to paragraph (4), the district director is to have the amount under the grace period (up to the amount specified by Cabinet Order as the amount for which payment would be difficult) paid in installments in each month within the period of the grace period (or, where the district director finds that there are unavoidable circumstances, in the months within that period that the district director designates; the same applies hereinafter in this paragraph). In this case, the district director must ensure that, in light of the state of the delinquent taxpayer's property and other circumstances, the amount to be paid in each month within the period of the grace period is reasonable and appropriate for each month.
税務署長は、第百五十一条第一項（換価の猶予の要件等）若しくは前条第一項の規定による換価の猶予又は第三項において読み替えて準用する国税通則法第四十六条第七項（納税の猶予の要件等）若しくは第四項において準用する同条第七項の規定による換価の猶予の期間の延長をする場合には、その猶予に係る金額（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する。）をその猶予をする期間内の各月（税務署長がやむを得ない事情があると認めるときは、その期間内の税務署長が指定する月。以下この項において同じ。）に分割して納付させるものとする。この場合においては、滞納者の財産の状況その他の事情からみて、その猶予をする期間内の各月に納付させる金額が、それぞれの月において合理的かつ妥当なものとなるようにしなければならない。
When the district director grants a grace period for realization under the provisions of Article 151, paragraph (1) or paragraph (1) of the preceding Article, if the district director finds it necessary, the district director may defer or release the seizure of property whose seizure is likely to make it difficult for the delinquent taxpayer to continue their business or maintain their livelihood.
The provisions of Article 46, paragraphs (5) through (7) and (9), Article 47, paragraph (1) (Notice of Tax Payment Grace Period), Article 48, paragraphs (3) and (4) (Collection from Fruits, etc.), and Article 49, paragraph (1) (excluding the part pertaining to item (v)) and paragraph (3) (Revocation of Tax Payment Grace Period) of the Act on General Rules for National Taxes apply mutatis mutandis to a grace period for realization under the provisions of Article 151, paragraph (1). In this case, the phrase "that period based on an application by the taxpayer" in Article 46, paragraph (7) of that Act is deemed to be replaced with "that period", and the phrase "paragraph (4) (including as applied mutatis mutandis pursuant to the preceding paragraph)" in paragraph (9) of that Article is deemed to be replaced with "Article 152, paragraph (1) of the National Tax Collection Act (Payment in Installments, Notices, etc. Relating to Grace Period for Realization)", respectively.
国税通則法第四十六条第五項から第七項まで及び第九項、第四十七条第一項（納税の猶予の通知等）、第四十八条第三項及び第四項（果実等による徴収）並びに第四十九条第一項（第五号に係る部分を除く。）及び第三項（納税の猶予の取消し）の規定は、第百五十一条第一項の規定による換価の猶予について準用する。この場合において、同法第四十六条第七項中「納税者の申請に基づき、その期間」とあるのは「その期間」と、同条第九項中「第四項（前項において準用する場合を含む。）」とあるのは「国税徴収法第百五十二条第一項（換価の猶予に係る分割納付、通知等）」と、それぞれ読み替えるものとする。
The provisions of Article 46, paragraphs (5) through (7) and (9), Article 46-2, paragraph (4) and paragraphs (6) through (10) (Application Procedures for Tax Payment Grace Period, etc.), Article 47, Article 48, paragraphs (3) and (4), and Article 49, paragraphs (1) and (3) of the Act on General Rules for National Taxes apply mutatis mutandis to a grace period for realization under the provisions of paragraph (1) of the preceding Article. In this case, the phrase "paragraph (4) (including as applied mutatis mutandis pursuant to the preceding paragraph)" in Article 46, paragraph (9) of that Act is deemed to be replaced with "Article 152, paragraph (1) of the National Tax Collection Act (Payment in Installments, Notices, etc. Relating to Grace Period for Realization)"; the phrase "whether payment will be made by the installment payment method (including, if payment is to be made by the installment payment method, each due date for the installment payments and the amount to be paid by each due date)" in Article 46-2, paragraph (4) of that Act is deemed to be replaced with "each due date for the installment payments and the amount to be paid by each due date where the amount under the grace period is paid in installments"; the phrase "paragraphs (1) through (4)" in paragraph (6) of that Article is deemed to be replaced with "paragraph (4) as applied mutatis mutandis with replacement of terms pursuant to Article 151-2, paragraph (3) (Requirements for Grace Periods for Realization, etc.) of the National Tax Collection Act or Article 152, paragraph (4) (Payment in Installments, Notices, etc. Relating to Grace Period for Realization) of that Act"; the phrase "paragraphs (1) through (4)" in paragraph (7) of that Article is deemed to be replaced with "paragraph (4) as applied mutatis mutandis with replacement of terms pursuant to Article 151-2, paragraph (3) of the National Tax Collection Act or Article 152, paragraph (4) of that Act"; the phrase "paragraphs (1) through (4)" in paragraph (10) of that Article is deemed to be replaced with "paragraph (4) as applied mutatis mutandis with replacement of terms pursuant to Article 151-2, paragraph (3) of the National Tax Collection Act or Article 152, paragraph (4) of that Act", the phrase "paragraphs (1) through (3) or paragraph (7) of the preceding Article" in the same paragraph is deemed to be replaced with "Article 151-2, paragraph (1) of the National Tax Collection Act or paragraph (7) of the preceding Article as applied mutatis mutandis pursuant to Article 152, paragraph (4) of that Act", in item (ii) of that paragraph, the phrase "the following paragraph" is deemed to be replaced with "Article 141 of the National Tax Collection Act (Authority of Collection Officials to Question and Inspect in Investigations Concerning Delinquent Tax Collection Procedures)", and the phrase "that paragraph" is deemed to be replaced with "that Article"; and the phrase "paragraphs (1) through (4) of the preceding Article" in Article 47, paragraph (2) of the Act on General Rules for National Taxes is deemed to be replaced with "paragraph (4) of the preceding Article as applied mutatis mutandis with replacement of terms pursuant to Article 151-2, paragraph (3) (Requirements for Grace Periods for Realization, etc.) of the National Tax Collection Act or Article 152, paragraph (4) (Payment in Installments, Notices, etc. Relating to Grace Period for Realization) of that Act", respectively.
国税通則法第四十六条第五項から第七項まで及び第九項、第四十六条の二第四項及び第六項から第十項まで（納税の猶予の申請手続等）、第四十七条、第四十八条第三項及び第四項並びに第四十九条第一項及び第三項の規定は、前条第一項の規定による換価の猶予について準用する。この場合において、同法第四十六条第九項中「第四項（前項において準用する場合を含む。）」とあるのは「国税徴収法第百五十二条第一項（換価の猶予に係る分割納付、通知等）」と、同法第四十六条の二第四項中「分割納付の方法により納付を行うかどうか（分割納付の方法により納付を行う場合にあつては、分割納付の各納付期限及び各納付期限ごとの納付金額を含む。）」とあるのは「その猶予に係る金額を分割して納付する場合の各納付期限及び各納付期限ごとの納付金額」と、同条第六項中「第一項から第四項まで」とあるのは「国税徴収法第百五十一条の二第三項（換価の猶予の要件等）又は同法第百五十二条第四項（換価の猶予に係る分割納付、通知等）において読み替えて準用する第四項」と、同条第七項中「第一項から第四項まで」とあるのは「国税徴収法第百五十一条の二第三項又は同法第百五十二条第四項において読み替えて準用する第四項」と、同条第十項中「第一項から第四項まで」とあるのは「国税徴収法第百五十一条の二第三項又は同法第百五十二条第四項において読み替えて準用する第四項」と、「前条第一項から第三項まで又は第七項」とあるのは「同法第百五十一条の二第一項又は同法第百五十二条第四項において準用する前条第七項」と、同項第二号中「次項」とあるのは「国税徴収法第百四十一条（徴収職員の滞納処分に関する調査に係る質問検査権）」と、「同項」とあるのは「同条」と、同法第四十七条第二項中「前条第一項から第四項まで」とあるのは「国税徴収法第百五十一条の二第三項（換価の猶予の要件等）又は同法第百五十二条第四項（換価の猶予に係る分割納付、通知等）において読み替えて準用する前条第四項」と、それぞれ読み替えるものとする。
Read this with the articles around it
taxpayermachine translation
「納税者」
A person liable under the national tax laws to pay a national tax other than tax collected by withholding (源泉徴収等による国税), and a person who must collect such withheld tax and pay it to the State.
Defined inArticle 2, paragraph (1), item (vi)· applies throughout the law
delinquent taxpayermachine translation
「滞納者」
A taxpayer (納税者) who has not paid a national tax they owe by its due date for payment, the original due date being the one that counts: a later date to which a tax payment grace period (納税の猶予) or a grace period for collection or for the delinquent tax collection procedure (滞納処分) has extended it does not.
Defined inArticle 2, paragraph (1), item (ix)· applies throughout the law
collection officialmachine translation
「徴収職員」
The district director of a tax office (税務署長) or any other official engaged in the work of collecting national taxes.
Defined inArticle 2, paragraph (1), item (xi)· applies throughout the law
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.