# 所得税法 / Income Tax Act — 第百三十二条 (Article 132) - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第百三十二条 (Article 132)（延払条件付譲渡に係る所得税額の延納） — address `art-132` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-132 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-132 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第百三十二条（延払条件付譲渡に係る所得税額の延納） — (Deferring Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis) caption: Ministry of Justice translation — Japanese Law Translation Database System art-132 · https://japanlaw.org/en/income-tax-act/art-132 · https://japanlaw.org/l/340AC0000000033/art-132 **第一項** 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満たない場合には、その延払条件付譲渡に係る税額）の全部又は一部につき、その者（その相続人を含む。）の申請により、五年以内の延納を許可することができる。 art-132/par-1 · https://japanlaw.org/en/income-tax-act/art-132/par-1 · https://japanlaw.org/l/340AC0000000033/art-132/par-1 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 deferment of payment for all or a part of the income taxes payable pursuant to the provisions of Article 128 (Payment upon Filing) or Article 129 (Payment upon Filing in the Event of the Taxpayer's Death), as indicated in a return as prescribed in item (i) (or for all or a part of the taxes on assets transferred on a deferred-payment basis, if the taxes on assets transferred on a deferred-payment basis are less than the income taxes payable pursuant to the provisions of Article 128) for up to five years, at the application of the Resident (or the Resident's heir): Ministry of Justice translation — Japanese Law Translation Database System **一** 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までに提出したこと。 art-132/par-1/item-1 · https://japanlaw.org/en/income-tax-act/art-132/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-132/par-1/item-1 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) (Filing a Tax Return If the Person Required to File Will Be Absent From Japan )) or a return under Article 125, paragraph (1) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) in connection with income taxes for the year in which the date of the deferred-payment-basis transfer falls, by the deadline for filing that return; Ministry of Justice translation — Japanese Law Translation Database System **二** 延払条件付譲渡に係る税額が前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二分の一に相当する金額を超えること。 art-132/par-1/item-2 · https://japanlaw.org/en/income-tax-act/art-132/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-132/par-1/item-2 the taxes on assets transferred on a deferred-payment basis exceed the equivalent of 50% of the amount of income taxes set forth in Article 120, paragraph (1), item (iii) which is indicated in a return as prescribed in the preceding item; Ministry of Justice translation — Japanese Law Translation Database System **三** 延払条件付譲渡に係る税額が三十万円を超えること。 art-132/par-1/item-3 · https://japanlaw.org/en/income-tax-act/art-132/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-132/par-1/item-3 the taxes on assets transferred on a deferred-payment basis exceed 300,000 yen. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 税務署長は、前項の規定による延納の許可をする場合には、その延納に係る所得税の額に相当する担保を徴さなければならない。ただし、その延納に係る所得税につき、その額が百万円以下でその延納の期間が三年以下である場合又は当該期間が三月以下である場合は、この限りでない。 art-132/par-2 · https://japanlaw.org/en/income-tax-act/art-132/par-2 · https://japanlaw.org/l/340AC0000000033/art-132/par-2 Before permitting a tax payment deferment pursuant to the provisions of the preceding paragraph, the district director must collect collateral equivalent to the amount of income taxes whose payment is being deferred; provided, however, that this does not apply if the amount of income taxes whose payment is being deferred is one million yen or less and the deferment period is three years or less, or if that period is three months or less. machine translation, not official **第三項** 第一項に規定する延払条件付譲渡とは、次に掲げる要件に適合する条件を定めた契約に基づき当該条件により行われる譲渡をいう。 art-132/par-3 · https://japanlaw.org/en/income-tax-act/art-132/par-3 · https://japanlaw.org/l/340AC0000000033/art-132/par-3 A transfer on a deferred-payment basis as prescribed in paragraph (1) means a transfer undertaken under conditions meeting the following requirements based on a contract that defines those conditions: Ministry of Justice translation — Japanese Law Translation Database System **一** 月賦、年賦その他の賦払の方法により三回以上に分割して対価の支払を受けること。 art-132/par-3/item-1 · https://japanlaw.org/en/income-tax-act/art-132/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/art-132/par-3/item-1 the Resident is paid the consideration in three or more installments, as monthly installments, annual installments, or any other form of installment; Ministry of Justice translation — Japanese Law Translation Database System **二** その譲渡の目的物の引渡しの期日の翌日から最後の賦払金の支払の期日までの期間が二年以上であること。 art-132/par-3/item-2 · https://japanlaw.org/en/income-tax-act/art-132/par-3/item-2 · https://japanlaw.org/l/340AC0000000033/art-132/par-3/item-2 there are at least two years in the period from the day after the due date for the Resident to deliver the object of the transfer until the deadline for the last installment payment; Ministry of Justice translation — Japanese Law Translation Database System **三** その他政令で定める要件 art-132/par-3/item-3 · https://japanlaw.org/en/income-tax-act/art-132/par-3/item-3 · https://japanlaw.org/l/340AC0000000033/art-132/par-3/item-3 other requirements as prescribed by Cabinet Order. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 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所得の金額又は譲渡所得の金額に係る部分の金額として政令で定めるところにより計算した金額をいう。 art-132/par-4 · https://japanlaw.org/en/income-tax-act/art-132/par-4 · https://japanlaw.org/l/340AC0000000033/art-132/par-4 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), item (iii) that is indicated in a return as prescribed in paragraph (1), item (i) and which is calculated pursuant to Cabinet Order as the part of the taxes on timber income or capital gains from the sum total of the installment payments connected with the deferred-payment transfer whose payment deadline as defined in the contract for the deferred-payment transfer falls in or after the year following the relevant year (this excludes any installment payment already made during the relevant year). Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-132/par-1: 第一号 → 所得税法 第百三十二条第一項第一号 (Article 132, paragraph (1), item (i)), art-132/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-132/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-132/par-1/item-1 - art-132/par-1: 第百二十八条 → 所得税法 第百二十八条 (Article 128), art-128 — https://japanlaw.org/en/income-tax-act/art-128 · https://japanlaw.org/l/340AC0000000033/art-128 - art-132/par-1: 第百二十九条 → 所得税法 第百二十九条 (Article 129), art-129 — https://japanlaw.org/en/income-tax-act/art-129 · https://japanlaw.org/l/340AC0000000033/art-129 - art-132/par-1/item-1: 第百二十条第一項 → 所得税法 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/en/income-tax-act/art-120/par-1 · https://japanlaw.org/l/340AC0000000033/art-120/par-1 - art-132/par-1/item-1: 第百二十六条第一項 → 所得税法 第百二十六条第一項 (Article 126, paragraph (1)), art-126/par-1 — https://japanlaw.org/en/income-tax-act/art-126/par-1 · https://japanlaw.org/l/340AC0000000033/art-126/par-1 - art-132/par-1/item-1: 第百二十五条第一項 → 所得税法 第百二十五条第一項 (Article 125, paragraph (1)), art-125/par-1 — https://japanlaw.org/en/income-tax-act/art-125/par-1 · https://japanlaw.org/l/340AC0000000033/art-125/par-1 - art-132/par-1/item-2: 前号 → 所得税法 第百三十二条第一項第一号 (Article 132, paragraph (1), item (i)), art-132/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-132/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-132/par-1/item-1 - art-132/par-1/item-2: 第百二十条第一項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-120/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-3 - art-132/par-2: 前項 → 所得税法 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/en/income-tax-act/art-132/par-1 · https://japanlaw.org/l/340AC0000000033/art-132/par-1 - art-132/par-3: 第一項 → 所得税法 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/en/income-tax-act/art-132/par-1 · https://japanlaw.org/l/340AC0000000033/art-132/par-1 - art-132/par-4: 第一項 → 所得税法 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/en/income-tax-act/art-132/par-1 · https://japanlaw.org/l/340AC0000000033/art-132/par-1 - art-132/par-4: 同項第一号 → 所得税法 第百三十二条第一項第一号 (Article 132, paragraph (1), item (i)), art-132/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-132/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-132/par-1/item-1 - art-132/par-4: 第百二十条第一項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-120/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-3 ## Cited by 19 provisions cite this one. No official source publishes this direction. - 所得税法 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） — https://japanlaw.org/en/income-tax-act/art-132/par-1 · https://japanlaw.org/l/340AC0000000033/art-132/par-1 - 所得税法 第百三十二条第一項第二号（延払条件付譲渡に係る所得税額の延納） — https://japanlaw.org/en/income-tax-act/art-132/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-132/par-1/item-2 - 所得税法 第百三十二条第二項（延払条件付譲渡に係る所得税額の延納） — https://japanlaw.org/en/income-tax-act/art-132/par-2 · https://japanlaw.org/l/340AC0000000033/art-132/par-2 - 所得税法 第百三十二条第三項（延払条件付譲渡に係る所得税額の延納） — https://japanlaw.org/en/income-tax-act/art-132/par-3 · https://japanlaw.org/l/340AC0000000033/art-132/par-3 - 所得税法 第百三十二条第四項（延払条件付譲渡に係る所得税額の延納） — https://japanlaw.org/en/income-tax-act/art-132/par-4 · https://japanlaw.org/l/340AC0000000033/art-132/par-4 - 所得税法 第百三十三条第一項（延払条件付譲渡に係る所得税額の延納の手続等） — https://japanlaw.org/en/income-tax-act/art-133/par-1 · https://japanlaw.org/l/340AC0000000033/art-133/par-1 - 所得税法 第百三十三条第二項（延払条件付譲渡に係る所得税額の延納の手続等） — https://japanlaw.org/en/income-tax-act/art-133/par-2 · https://japanlaw.org/l/340AC0000000033/art-133/par-2 - 所得税法 第百三十四条第一項（延払条件付譲渡に係る所得税額の延納条件の変更） — https://japanlaw.org/en/income-tax-act/art-134/par-1 · https://japanlaw.org/l/340AC0000000033/art-134/par-1 - 所得税法 第百三十四条第三項（延払条件付譲渡に係る所得税額の延納条件の変更） — https://japanlaw.org/en/income-tax-act/art-134/par-3 · https://japanlaw.org/l/340AC0000000033/art-134/par-3 - 所得税法 第百三十五条第一項（延払条件付譲渡に係る所得税額の延納の取消し） — https://japanlaw.org/en/income-tax-act/art-135/par-1 · https://japanlaw.org/l/340AC0000000033/art-135/par-1 - 所得税法 第百三十五条第一項第二号（延払条件付譲渡に係る所得税額の延納の取消し） — https://japanlaw.org/en/income-tax-act/art-135/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-135/par-1/item-2 - 所得税法 第百三十六条第一項（延払条件付譲渡に係る所得税額の延納に係る利子税） — https://japanlaw.org/en/income-tax-act/art-136/par-1 · https://japanlaw.org/l/340AC0000000033/art-136/par-1 - 所得税法 第百三十六条第二項（延払条件付譲渡に係る所得税額の延納に係る利子税） — https://japanlaw.org/en/income-tax-act/art-136/par-2 · https://japanlaw.org/l/340AC0000000033/art-136/par-2 - 所得税法 第百三十七条第一項（延納税額に係る延滞税の特例） — https://japanlaw.org/en/income-tax-act/art-137/par-1 · https://japanlaw.org/l/340AC0000000033/art-137/par-1 - 所得税法 附則第九条第一項（延払条件付譲渡に係る所得税額の延納に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4261-10/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4261-10/art-9/par-1 - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第十八条第五項（申告による納付等） — https://japanlaw.org/en/reconstruction-funding-act/art-18/par-5 · https://japanlaw.org/l/423AC0000000117/art-18/par-5 - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第十八条第六項（申告による納付等） — https://japanlaw.org/en/reconstruction-funding-act/art-18/par-6 · https://japanlaw.org/l/423AC0000000117/art-18/par-6 - 消費税法 第十六条第一項（個人事業者の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に係る資産の譲渡等の時期の特例） — https://japanlaw.org/en/consumption-tax-act/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/art-16/par-1 - 租税特別措置法 第三十三条の四第七項（収用交換等の場合の譲渡所得等の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-33-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-7 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-019, translated 2026-09-18 - This site's parser, version 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05