# 相続税法 / Inheritance Tax Act — 第四十条 (Article 40) - Law: 相続税法 (Inheritance Tax Act), 昭和二十五年法律第七十三号 - English title "Inheritance Tax Act": Ministry of Justice translation database, which lists the title - 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: 第四十条 (Article 40)（延納申請に係る徴収猶予等） — address `art-40` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/art-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-40 - 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. --- ### 第四十条（延納申請に係る徴収猶予等） — Grace Period for Collection, etc. Relating to an Application to Defer Payment caption: machine translation, not official art-40 · https://japanlaw.org/en/inheritance-tax-act/art-40 · https://japanlaw.org/l/325AC0000000073/art-40 **第一項** 税務署長は、前条第一項（同条第二十九項において準用する場合を含む。）の規定による申請書の提出があつた場合において相当の事由があると認めるときは、相続税又は贈与税の全部又は一部の徴収を猶予することができる。 art-40/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-40/par-1 · https://japanlaw.org/l/325AC0000000073/art-40/par-1 If the district director finds that there are reasonable grounds where a written application has been submitted pursuant to Article 39, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (29) of that Article), the district director may grant a grace period for the collection of all or part of the inheritance tax or gift tax. machine translation, not official **第二項** 税務署長は、延納の許可を受けた者が延納税額（当該延納税額に係る利子税又は延滞税に相当する額を含む。）の滞納その他延納の条件に違反したとき、その者が当該延納税額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、当該延納税額に係る担保物につき国税徴収法（昭和三十四年法律第百四十七号）第二条第十二号（定義）に規定する強制換価手続が開始されたとき又は当該延納の許可を受けた者が死亡し、その相続人が限定承認をしたときは、その許可を取り消すことができる。この場合においては、当該強制換価手続が開始されたとき及び限定承認をしたときを除き、あらかじめその者の弁明を聴かなければならない。 art-40/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-40/par-2 · https://japanlaw.org/l/325AC0000000073/art-40/par-2 The district director may rescind permission to defer payment if a person who has received that permission is in arrears on the amount subject to deferment (including an amount equivalent to interest tax or delinquent tax relating to that amount subject to deferment) or otherwise violates the conditions of deferment, if that person has not complied with an order under Article 51, paragraph (1) (Change to Security) of the Act on General Rules for National Taxes concerning the security for that amount subject to deferment, if compulsory liquidation procedures prescribed in Article 2, item (xii) (Definitions) of the National Tax Collection Act (Act No. 147 of 1959) have been commenced with respect to the property serving as security for that amount subject to deferment, or if a person who has received that permission dies and the heir makes a qualified acceptance. In this case, except where those compulsory liquidation procedures have been commenced and where a qualified acceptance has been made, the district director must hear that person's explanation in advance. machine translation, not official **第三項** 税務署長は、前項の規定により延納の許可を取り消した場合においては、その旨及びその理由を記載した書面により、これを納税義務者に通知する。 art-40/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-40/par-3 · https://japanlaw.org/l/325AC0000000073/art-40/par-3 If the district director has rescinded permission to defer payment pursuant to the preceding paragraph, the district director notifies the person liable for tax of that fact and the reasons by a document stating them. machine translation, not official --- ## Cites - art-40/par-1: 前条第一項 → 相続税法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-1 · https://japanlaw.org/l/325AC0000000073/art-39/par-1 - art-40/par-1: 同条第二十九項 → 相続税法 第三十九条第二十九項 (Article 39, paragraph (29)), art-39/par-29 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-29 · https://japanlaw.org/l/325AC0000000073/art-39/par-29 - art-40/par-2: 国税通則法第五十一条第一項 → 国税通則法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-51/par-1 · https://japanlaw.org/l/337AC0000000066/art-51/par-1 - art-40/par-2: 国税徴収法（昭和三十四年法律第百四十七号）第二条第十二号 → e-Gov law 334AC0000000147, 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — not held in this collection - art-40/par-3: 前項 → 相続税法 第四十条第二項 (Article 40, paragraph (2)), art-40/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-40/par-2 · https://japanlaw.org/l/325AC0000000073/art-40/par-2 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 相続税法 第四十条第三項（延納申請に係る徴収猶予等） — https://japanlaw.org/en/inheritance-tax-act/art-40/par-3 · https://japanlaw.org/l/325AC0000000073/art-40/par-3 - 相続税法 第四十二条第三十二項（物納手続） — https://japanlaw.org/en/inheritance-tax-act/art-42/par-32 · https://japanlaw.org/l/325AC0000000073/art-42/par-32 - 相続税法 第四十四条第二項（物納申請の全部又は一部の却下に係る延納） — https://japanlaw.org/en/inheritance-tax-act/art-44/par-2 · https://japanlaw.org/l/325AC0000000073/art-44/par-2 - 相続税法 第四十七条第十一項（物納の撤回に係る延納） — https://japanlaw.org/en/inheritance-tax-act/art-47/par-11 · https://japanlaw.org/l/325AC0000000073/art-47/par-11 - 相続税法 第五十二条第二項（延納等に係る利子税） — https://japanlaw.org/en/inheritance-tax-act/art-52/par-2 · https://japanlaw.org/l/325AC0000000073/art-52/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 相続税法 — the text in force from 2026-04-01 (https://laws.e-gov.go.jp/law/325AC0000000073/20260401_506AC0000000008), retrieved 2026-10-11 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 相続税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/449), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-013, translated 2026-10-12 - This site's parser, version 190 — 相続税法 — structure, counts, cross-references and defined terms, computed 2026-10-11