# 所得税法 / Income Tax Act — 第百三十四条 (Article 134) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-134. 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: 第百三十四条 (Article 134)（延払条件付譲渡に係る所得税額の延納条件の変更） — address `art-134` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-134 - 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. --- ### 第百三十四条（延払条件付譲渡に係る所得税額の延納条件の変更） — (Altering Conditions 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-134 · https://japanlaw.org/en/income-tax-act/art-134 **第一項** 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、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の変更その他の事由が生じたことにより当該許可に係る延納の条件について変更を求めようとする場合には、その変更を求めようとする条件その他財務省令で定める事項を記載した申請書を納税地の所轄税務署長に提出することができる。 art-134/par-1 · https://japanlaw.org/en/income-tax-act/art-134/par-1 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) seeks to request that the permitted conditions for deferring payment be altered due to a change in the due date for installment payments as defined in the contract for the deferred-payment transfer prescribed in that paragraph or due to the occurrence of any other grounds, the Resident may submit a paper-based application to the competent district tax office director for the locality in which the Resident pays taxes, indicating the conditions whose alteration the Resident seeks to request and giving the information prescribed by Ministry of Finance Order. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前条第二項及び第四項の規定は、前項の申請書の提出があつた場合について準用する。 art-134/par-2 · https://japanlaw.org/en/income-tax-act/art-134/par-2 Paragraph (2) and paragraph (4) of the preceding Article apply mutatis mutandis if a paper-based application as referred to in the preceding paragraph is submitted. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 税務署長は、第百三十二条第一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の変更、その支払の期日前における当該賦払金の支払その他の事由が生じたことにより当該許可に係る延納の条件を変更する必要があると認める場合には、延納の期間の短縮その他延納の条件の変更をすることができる。この場合においては、国税通則法第四十九条第二項及び第三項（納税の猶予の取消し等の場合の弁明の聴取及び通知）の規定を準用する。 art-134/par-3 · https://japanlaw.org/en/income-tax-act/art-134/par-3 On finding it to be necessary to alter the permitted conditions for deferring payment due to a change in the due date for installment payments defined in the contract for the deferred-payment transfer as prescribed in Article 132, paragraph (1), due to the payment of those installments prior to the due date, or due to the occurrence of any other grounds, the district tax office director may shorten the deferment period or otherwise alter the conditions for deferring payment. In such a case, the provisions of Article 49, paragraph (2) and paragraph (3) (Hearing of Explanations and Notice upon Cancellation of Grace Periods for Tax Payment) of the Act on General Rules for National Taxes apply mutatis mutandis. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-134/par-1: 第百三十二条第一項 → 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-134/par-2: 前条第二項 → 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-134/par-2: 第四項 → 所得税法 第百三十三条第四項 (Article 133, paragraph (4)), art-133/par-4 — https://japanlaw.org/en/income-tax-act/art-133/par-4 - art-134/par-2: 前項 → 所得税法 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — https://japanlaw.org/en/income-tax-act/art-134/par-1 - art-134/par-3: 第百三十二条第一項 → 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-134/par-3: 国税通則法第四十九条第二項 → 国税通則法 第四十九条第二項 (Article 49, paragraph (2)), art-49/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-49/par-2 (e-Gov law ID 337AC0000000066) - art-134/par-3: 第三項 → 国税通則法 第四十九条第三項 (Article 49, paragraph (3)), art-49/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-49/par-3 (e-Gov law ID 337AC0000000066) ## Cited by 6 provisions cite this one. No official source publishes this direction. - 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 第五十二条第一項（延払条件付譲渡に係る所得税額の延納条件の変更の申請書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52/par-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第五十二条第一項第一号（延払条件付譲渡に係る所得税額の延納条件の変更の申請書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52/par-1/item-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第五十二条第一項第二号（延払条件付譲渡に係る所得税額の延納条件の変更の申請書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52/par-1/item-2 (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