Article 217Application for Approval of Special Provisions on the Due Date for Payment and Related Matters
第二百十七条（納期の特例に関する承認の申請等）
A person seeking to apply for the approval referred to in the preceding Article must submit a written application stating the location of the office or similar place for which the person seeks the approval, the number of persons receiving payment of a salary or other wage at that office or similar place, and any other particulars specified by Ministry of Finance Order, to the district director prescribed in that Article.
If a written application under the preceding paragraph has been submitted and any of the following facts exists with regard to the person who submitted it, the district director may dismiss the application:
税務署長は、前項の申請書の提出があつた場合において、その申請書を提出した者につき次の各号の一に該当する事実があるときは、その申請を却下することができる。
that it is not found that the persons receiving payment of a salary or other wage at the office or similar place for which the person seeks the approval are regularly fewer than ten;
that the person submitted the written application within one year from the day on which the person received notice of a revocation under the following paragraph (excluding a revocation made solely on the grounds that the fact referred to in the preceding item arose with regard to the person);
that the person currently has delinquent national taxes and it is extremely difficult to collect the delinquent tax amount, or that there are other reasonable grounds on which it is found that, if the application were approved, the payment of the income taxes prescribed in the preceding Article would be likely to be impeded.
その者につき現に国税の滞納があり、かつ、その滞納税額の徴収が著しく困難であることその他その申請を認める場合には前条に規定する所得税の納付に支障が生ずるおそれがあると認められる相当の理由があること。
If the district director finds that a fact referred to in item (i) or item (iii) of the preceding paragraph has arisen with regard to a person that has obtained the approval referred to in the preceding Article, the district director may revoke that approval.
If a written application under paragraph (1) has been submitted and the district director makes a disposition to approve or dismiss the application, or makes a disposition to revoke an approval under the preceding paragraph, the district director notifies the person who filed the application or the person who had obtained the approval to that effect in writing.
If a written application under paragraph (1) has been submitted and no disposition to approve or dismiss the application has been made by the last day of the month following the month that includes the day on which the written application was submitted, the approval is deemed to have been granted on that day.
第一項の申請書の提出があつた場合において、その申請書の提出があつた日の属する月の翌月末日までにその申請につき承認又は却下の処分がなかつたときは、同日においてその承認があつたものとみなす。
office or similar placemachine translation
「事務所等」
The office, place of business or similar place of a person paying salaries or other amounts subject to withholding, where those payments are handled; in Article 17 its location is where the withheld tax is due, and in the chapter beginning at Article 216 it means only such a place paying fewer than ten people regularly.
Short name set inArticle 216, paragraph (1)· applies only in this chapter
salary or other wage
「給与等」
Salaries, wages, allowances paid to Diet members, bonuses and other payments of the same nature, as described in Article 28, paragraph (1) on salary income; some provisions leave out salary from which no tax need be withheld.
Short name set inArticle 216, paragraph (1)· applies only in this chapter
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.