# 所得税法 / Income Tax Act — 第百三十三条 (Article 133) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-133. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第百三十三条 (Article 133)（延払条件付譲渡に係る所得税額の延納の手続等） — address `art-133` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-133 - e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第百三十三条（延払条件付譲渡に係る所得税額の延納の手続等） — (Process for Deferring Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis) caption: Ministry of Justice translation — Japanese Law Translation Database System art-133 · https://japanlaw.org/en/income-tax-act/art-133 **第一項** 前条第一項の規定による延納の許可を申請しようとする居住者は、その延納を求めようとする所得税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）の規定による納付の期限までに、延納を求めようとする所得税の額及び期間（二回以上に分割して納付しようとする場合には、各分納税額ごとに延納を求めようとする期間及びその額）その他財務省令で定める事項を記載した申請書に担保の提供に関する書類を添附し、これを納税地の所轄税務署長に提出しなければならない。 art-133/par-1 · https://japanlaw.org/en/income-tax-act/art-133/par-1 A Resident seeking to apply for permission to defer a tax payment pursuant to the provisions of paragraph (1) of the preceding Article must submit a paper-based application to the competent district tax office director for the locality in which the Resident pays taxes, indicating the amount of income taxes whose payment the Resident is requesting to defer, the period of the deferment (or, if the Resident is requesting to pay the income taxes in two or more installments, the period between installment payments and the amount of each installment payment that the Resident is requesting to make as a deferred payment), and giving the information prescribed by Ministry of Finance Order, accompanied by a document concerning the provision of collateral, by the payment due date for those income taxes, pursuant to Article 128 (Payment upon Filing) or Article 129 (Payment upon Filing in the Event of the Taxpayer's Death). Ministry of Justice translation — Japanese Law Translation Database System **第二項** 税務署長は、前項の申請書の提出があつた場合には、その提出をした居住者及びその申請に係る事項について前条第一項各号に掲げる要件を満たすかどうか、その申請書に記載された延納に係る所得税の額若しくは延納の期間又は各分納税額に係る延納の期間若しくはその額が同項に規定する延払条件付譲渡に係る契約において定められている賦払金の支払の期日及びその賦払金の額に照らし相当であるかどうかその他必要な事項を調査し、その調査したところにより、その申請に係る所得税の額の全部若しくは一部につきその申請に係る条件若しくはこれを変更した条件により延納の許可をし、又はその申請を却下する。 art-133/par-2 · https://japanlaw.org/en/income-tax-act/art-133/par-2 Upon the submission of a paper-based application as referred to in the preceding paragraph, the district tax office director examines whether the Resident submitting the paper-based application and the information given in the application meet the requirements set forth in the items of paragraph (1) of the preceding Article; examines whether either the amount of income taxes whose payment the Resident is requesting to defer and the deferment period or the period between installment payments and the amount of each installment payment that the Resident has indicated in the paper-based application are reasonable, in light of the installment payment due dates and amounts as defined in the contract for the deferred-payment transfer prescribed in that paragraph; and examines any other necessary matters; and, based on the results of that examination, either permits the deferment of payment for all or a part of the income taxes to which the application pertains under the conditions indicated in the application or under alternate conditions, or denies the application. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 税務署長は、前項の延納の許可をする場合において、その申請をした居住者の提供しようとする担保が適当でないと認めるときは、その変更を求めることができる。この場合において、その者がその変更の求めに応じなかつたときは、その申請を却下することができる。 art-133/par-3 · https://japanlaw.org/en/income-tax-act/art-133/par-3 Before permitting a Resident to defer payment as referred to in the preceding paragraph, if the district tax office director finds that the collateral that the Resident filing the application seeks to provide is not appropriate, the director may request the Resident to change this. If the Resident fails to respond to the request in such a case, the district tax office director may deny the application. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 税務署長は、第一項の申請に係る延納の許可又は却下の処分をするときは、その申請をした居住者に対し、書面により、その延納の許可に係る所得税の額及び延納の条件又は却下の旨及びその理由を通知する。 art-133/par-4 · https://japanlaw.org/en/income-tax-act/art-133/par-4 When permitting a Resident to defer payment or when denying an application as referred to in paragraph (1), the district tax office director must notify the Resident filing the application via a paper-based notice of either the amount of income taxes subject to the permission to defer payment and the conditions of the deferment, or of the denial of the application and the reason therefor. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 税務署長は、第一項の申請書の提出があつた場合において、相当の理由があると認めるときは、その申請に係る所得税の額の全部又は一部の徴収を猶予することができる。 art-133/par-5 · https://japanlaw.org/en/income-tax-act/art-133/par-5 If a paper-based application as referred to in paragraph (1) is submitted, the district tax office director may suspend collection of all or a part of the amount of income taxes to which the application pertains on finding there to be adequate grounds to do so. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-133/par-1: 前条第一項 → 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 - art-133/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 - art-133/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 - art-133/par-2: 前項 → 所得税法 第百三十三条第一項 (Article 133, paragraph (1)), art-133/par-1 — https://japanlaw.org/en/income-tax-act/art-133/par-1 - art-133/par-2: 前条第一項 → 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 - art-133/par-3: 前項 → 所得税法 第百三十三条第二項 (Article 133, paragraph (2)), art-133/par-2 — https://japanlaw.org/en/income-tax-act/art-133/par-2 - art-133/par-4: 第一項 → 所得税法 第百三十三条第一項 (Article 133, paragraph (1)), art-133/par-1 — https://japanlaw.org/en/income-tax-act/art-133/par-1 - art-133/par-5: 第一項 → 所得税法 第百三十三条第一項 (Article 133, paragraph (1)), art-133/par-1 — https://japanlaw.org/en/income-tax-act/art-133/par-1 ## Cited by 11 provisions cite this one. No official source publishes this direction. - 所得税法 第百三十一条第一項（確定申告税額の延納） — https://japanlaw.org/en/income-tax-act/art-131/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 - 所得税法 第百三十三条第三項（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-3 - 所得税法 第百三十三条第四項（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-4 - 所得税法 第百三十三条第五項（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-5 - 所得税法 第百三十四条第二項（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-2 - 所得税法施行規則 第五十一条第一項（延払条件付譲渡に係る所得税額の延納申請書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-51/par-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第五十一条第一項第一号（延払条件付譲渡に係る所得税額の延納申請書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-51/par-1/item-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 附則第六条第一項（特別な評価の方法の承認申請書の記載事項等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-6/par-1 (e-Gov law ID 340M50000040011) - 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 第十八条第四項（申告による納付等） — https://japanlaw.org/en/reconstruction-funding-act/art-18/par-4 (e-Gov law ID 423AC0000000117) - 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 (e-Gov law ID 423AC0000000117) --- ## 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 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05