Article 135Cancelling Deferments for Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis
第百三十五条（延払条件付譲渡に係る所得税額の延納の取消し）
If a Resident in receipt of permission to defer payment under Article 132, paragraph (1) (Deferring Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis) comes to fall under one of the following cases, the district tax office director may rescind the permission to defer payment:
the income taxes subject to the deferment (this includes amounts corresponding to the tax levied as interest under the following Article and any tax on delinquency associated with those income taxes) fall into arrears, or the Resident otherwise violates the conditions of the deferment;
その延納に係る所得税の額（その所得税の額に係る次条の規定による利子税及び延滞税に相当する額を含む。）を滞納し、その他延納の条件に違反したとき。
the amount calculated pursuant to Cabinet Order in accordance with the amount of taxes that is calculated for a deferred-payment transfer as prescribed in Article 132, paragraph (4) based on the amount of income taxes as set forth in Article 120, paragraph (1), item (iii) (Amount of Income Taxes Indicated in Income Tax Returns) subsequent to the filing of an Amended Return or the reaching of a Reassessment involving the amount of income taxes indicated in the return prescribed in Article 132, paragraph (1), item (i) that the Resident has filed (referred to as "the year's taxes after amendment" in this item), comes to be no more than 50% of the year's taxes after amendment or comes to be no more than 300,000 yen;
その者が提出した第百三十二条第一項第一号に規定する申告書に係る所得税につき修正申告書の提出又は更正があつた場合において、その申告又は更正があつた後における第百二十条第一項第三号（確定所得申告に係る所得税額）に掲げる所得税の額（以下この号において「修正後の年税額」という。）を基礎として第百三十二条第四項に規定する延払条件付譲渡に係る税額の計算に準じて政令で定めるところにより計算した金額が、修正後の年税額の二分の一に相当する金額以下となり、又は三十万円以下となつたとき。
the Resident fails to follow an order under Article 51, paragraph (1) (Changing Collateral) of the Act on General Rules for National Taxes involving the collateral for the deferment;
その延納に係る担保につき国税通則法第五十一条第一項（担保の変更等）の規定による命令に応じなかつたとき。
the compulsory realization process prescribed in Article 2, item (x) (Definitions) of the Act on General Rules for National Taxes has begun against the collateral for the deferment.
その延納に係る担保物につき国税通則法第二条第十号（定義）に規定する強制換価手続が開始されたとき。
The provisions of Article 49, paragraph (2) (Hearing of Explanations upon Cancellation of Grace Periods for Tax Payment) of the Act on General Rules for National Taxes apply mutatis mutandis if the district tax office director rescinds the permission to defer payment referred to in the preceding paragraph pursuant to the provisions of item (i) or item (iii) of that paragraph.
国税通則法第四十九条第二項（納税の猶予の取消し等の場合の弁明の聴取）の規定は、前項第一号又は第三号の規定により同項の延納の許可を取り消す場合について準用する。
When rescinding the permission to defer payment referred to in paragraph (1) pursuant to the provisions of that paragraph, the district tax office director must notify the Resident that has been permitted to defer the payment of this via a paper-based notice, giving the reason therefor.
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(Definitions)
compulsory liquidation procedure: a delinquent tax collection procedure (including a disposition conducted in accordance with the rules for that procedure), compulsory execution…
強制換価手続 滞納処分（その例による処分を含む。）、強制執行、担保権の実行としての競売、企業担保権の実行手続、企業価値担保権の実行手続及び破産手続をいう。
Open this provision(Revocation of Tax Payment Grace Period)
Where the district director of the tax office, etc. revokes a tax payment grace period or shortens a grace period pursuant to the provisions of the preceding paragraph…
税務署長等は、前項の規定により納税の猶予を取り消し、又は猶予期間を短縮する場合には、第三十八条第一項各号のいずれかに該当する事実があるときを除き、あらかじめ、その猶予を受けた者の弁明を聞かなければならない。ただし、その者が正当な理由がなくその弁明をしないときは、この限りでない。
Open this provision(Change to Security)
Where security has been provided for the national tax, when the district director of the tax office, etc. finds that payment of the national tax cannot be secured due to a decrease in the value of…
税務署長等は、国税につき担保の提供があつた場合において、その担保として提供された財産の価額又は保証人の資力の減少その他の理由によりその国税の納付を担保することができないと認めるときは、その担保を提供した者に対し、増担保の提供、保証人の変更その他の担保を確保するため必要な行為をすべきことを命ずることができる。
Open this provision(Filing an Income Tax Return)
the income taxes calculated when Chapter III (Calculating the Amount of Taxes) is applied for the taxable gross income, taxable retirement income, and taxable timber income set forth in item (i);
第一号に掲げる課税総所得金額、課税退職所得金額及び課税山林所得金額につき第三章（税額の計算）の規定を適用して計算した所得税の額
Open this provision(Deferring Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis)
If a Resident transfers assets generating timber income or capital gains on a deferred-payment basis and the following requirements are all met, the district tax office director may permit a…
税務署長は、居住者が山林所得又は譲渡所得の基因となる資産の延払条件付譲渡をした場合において、次に掲げる要件のすべてを満たすときは、第一号に規定する申告書に係る第百二十八条（確定申告による納付）又は第百二十九条（死亡の場合の確定申告による納付）の規定により納付すべき所得税の額（延払条件付譲渡に係る税額が当該所得税の額に…
Open this provision(Deferring Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis)
the Resident or heir files a return under Article 120, paragraph (1) (Filing Income Tax Returns) (other than a return required to be filed in circumstances falling under Article 126, paragraph (1)…
その延払条件付譲渡をした日の属する年分の所得税に係る第百二十条第一項（確定所得申告）の規定による申告書（第百二十六条第一項（確定申告書を提出すべき者が出国をする場合の確定申告）の規定に該当して提出すべきものを除く。）又は第百二十五条第一項（年の中途で死亡した場合の確定申告）の規定による申告書をこれらの申告書の提出期限…
Open this provision(Deferring Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis)
The taxes on assets transferred on a deferred-payment basis as prescribed in paragraph (1) means the part of the income taxes set forth in Article 120, paragraph (1)…
第一項に規定する延払条件付譲渡に係る税額とは、同項第一号に規定する申告書に記載された第百二十条第一項第三号に掲げる所得税の額のうち、その延払条件付譲渡に係る契約において定められている支払の期日がその年の翌年以後に到来する延払条件付譲渡に係る賦払金の額（その年において既に支払を受けたものを除く。）の合計額に対応する山林…
Open this provision(Cancelling Deferments for Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis)
If a Resident in receipt of permission to defer payment under Article 132, paragraph (1) (Deferring Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis) comes to fall under one…
税務署長は、第百三十二条第一項（延払条件付譲渡に係る所得税額の延納）の規定による延納の許可を受けた居住者が次に掲げる場合に該当することとなつたときは、その延納の許可を取り消すことができる。
Open this provision(Cancelling Deferments for Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis)
the income taxes subject to the deferment (this includes amounts corresponding to the tax levied as interest under the following Article and any tax on delinquency associated with those income taxes)…
その延納に係る所得税の額（その所得税の額に係る次条の規定による利子税及び延滞税に相当する額を含む。）を滞納し、その他延納の条件に違反したとき。
Open this provision(Cancelling Deferments for Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis)
the amount calculated pursuant to Cabinet Order in accordance with the amount of taxes that is calculated for a deferred-payment transfer as prescribed in Article 132…
その者が提出した第百三十二条第一項第一号に規定する申告書に係る所得税につき修正申告書の提出又は更正があつた場合において、その申告又は更正があつた後における第百二十条第一項第三号（確定所得申告に係る所得税額）に掲げる所得税の額（以下この号において「修正後の年税額」という。）を基礎として第百三十二条第四項に規定する延払条…
Open this provision(Cancelling Deferments for Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis)
the Resident fails to follow an order under Article 51, paragraph (1) (Changing Collateral) of the Act on General Rules for National Taxes involving the collateral for the deferment;
その延納に係る担保につき国税通則法第五十一条第一項（担保の変更等）の規定による命令に応じなかつたとき。
Open this provision(Tax Levied as Interest for Deferring Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis)
A Resident in receipt of permission to defer payment under Article 132, paragraph (1) (Deferring Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis) must pay a tax levied as…
第百三十二条第一項（延払条件付譲渡に係る所得税額の延納）の規定による延納の許可を受けた居住者は、次の各号に掲げる場合の区分に応じ当該各号に掲げる金額に相当する利子税を、当該各号に規定する納付すべき分納税額（第三号の場合にあつては、同号に規定する延納税額）に相当する所得税にあわせて納付しなければならない。
Open this provisionResident
「居住者」
An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
Amended Returnmachine translation
「修正申告書」
An amended tax return as defined in Article 19, paragraph (3) of the Act on General Rules for National Taxes: a return a taxpayer files to correct tax already declared or assessed.
Defined inArticle 2, paragraph (1), item (xxxix)· applies throughout the law
Reassessment
「更正」
A reassessment under Article 24 or, where the tax office corrects its own earlier reassessment or determination, Article 26 of the Act on General Rules for National Taxes, by which the district tax office director (税務署長) corrects the tax base or tax declared after an investigation.
Defined inArticle 2, paragraph (1), item (xliii)· applies throughout the law
the year's taxes after amendment
「修正後の年税額」
The year's income tax, as set out in Article 120, paragraph (1), item (iii), after an amended return has been filed or a reassessment has been made.
Short name set inArticle 135, paragraph (1), item (ii)· applies only in this item
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.