# 国税徴収法 / National Tax Collection Act — 第百五十一条 (Article 151) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-151. 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: 国税徴収法 (National Tax Collection Act), 昭和三十四年法律第百四十七号 - English title "National Tax Collection 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: 第百五十一条 (Article 151)（換価の猶予の要件等） — address `art-151` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-151 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-151 - 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. --- ### 第百五十一条（換価の猶予の要件等） — (Requirements for Grace Periods for Realization, etc.) caption: Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "(Requirements for Grace Periods of Realization)" — https://www.japaneselawtranslation.go.jp/en/laws/view/3874/tb art-151 · https://japanlaw.org/en/national-tax-collection-act/art-151 · https://japanlaw.org/l/334AC0000000147/art-151 **第一項** 税務署長は、滞納者が次の各号のいずれかに該当すると認められる場合において、その者が納税について誠実な意思を有すると認められるときは、その納付すべき国税（国税通則法第四十六条第一項から第三項まで（納税の猶予の要件等）又は次条第一項の規定の適用を受けているものを除く。）につき滞納処分による財産の換価を猶予することができる。ただし、その猶予の期間は、一年を超えることができない。 art-151/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-151/par-1 · https://japanlaw.org/l/334AC0000000147/art-151/par-1 Where a delinquent taxpayer is found to fall under any of the following items and it is found that they have a sincere intention to make tax payments, the district director may grant a grace period for the realization of their assets through a delinquent tax collection procedure with regard to the national tax payable by the delinquent taxpayer (excluding national tax subject to application of the provisions of Article 46, paragraphs (1) through (3) (Requirements for Tax Payment Grace Period) of the Act on General Rules for National Taxes or paragraph (1) of the following Article); provided, however, that the grace period may not exceed one year: machine translation, not official **一** その財産の換価を直ちにすることによりその事業の継続又はその生活の維持を困難にするおそれがあるとき。 art-151/par-1/item-1 · https://japanlaw.org/en/national-tax-collection-act/art-151/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-151/par-1/item-1 where the delinquent taxpayer is likely to face difficulty in continuing their business or maintaining their livelihood if their assets are realized immediately; Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "where the taxpayer is likely to face difficulty in continuing their business or maintaining their standard of living if their assets are realized immediately;" — https://www.japaneselawtranslation.go.jp/en/laws/view/3874/tb **二** その財産の換価を猶予することが、直ちにその換価をすることに比して、滞納に係る国税及び最近において納付すべきこととなる国税の徴収上有利であるとき。 art-151/par-1/item-2 · https://japanlaw.org/en/national-tax-collection-act/art-151/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-151/par-1/item-2 where the granting of a grace period for the realization of the delinquent taxpayer's assets is more beneficial to the collection of the delinquent national tax and national taxes to be paid in the near future than the immediate realization of their assets. Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "where the granting of a grace period for the realization of the taxpayer's assets is more beneficial to the collection of the delinquent national tax and national taxes to be paid in the near future than the immediate realization of their assets." — https://www.japaneselawtranslation.go.jp/en/laws/view/3874/tb **第二項** 税務署長は、前項の規定による換価の猶予又は第百五十二条第三項（換価の猶予に係る分割納付、通知等）において読み替えて準用する国税通則法第四十六条第七項の規定による換価の猶予の期間の延長をする場合において、必要があると認めるときは、滞納者に対し、財産目録、担保の提供に関する書類その他の政令で定める書類又は第百五十二条第一項の規定により分割して納付させるために必要となる書類の提出を求めることができる。 art-151/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-151/par-2 · https://japanlaw.org/l/334AC0000000147/art-151/par-2 When the district director grants a grace period for realization under the preceding paragraph, or extends the period of a grace period for realization under Article 46, paragraph (7) of the Act on General Rules for National Taxes as applied mutatis mutandis with replacement of terms pursuant to Article 152, paragraph (3) (Payment in Installments, Notices, etc. Relating to Grace Period for Realization), if the district director finds it necessary, the district director may request the delinquent taxpayer to submit an inventory of assets, documents concerning the provision of security, or other documents specified by Cabinet Order, or documents that become necessary for having payment made in installments pursuant to the provisions of Article 152, paragraph (1). machine translation, not official --- ## Cites - art-151/par-1: 国税通則法第四十六条第一項から第三項まで → 国税通則法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-46/par-1 · https://japanlaw.org/l/337AC0000000066/art-46/par-1 - art-151/par-1: 国税通則法第四十六条第一項から第三項まで → 国税通則法 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-46/par-2 · https://japanlaw.org/l/337AC0000000066/art-46/par-2 - art-151/par-1: 国税通則法第四十六条第一項から第三項まで → 国税通則法 第四十六条第三項 (Article 46, paragraph (3)), art-46/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-46/par-3 · https://japanlaw.org/l/337AC0000000066/art-46/par-3 - art-151/par-1: 次条第一項 → 国税徴収法 第百五十一条の二第一項 (Article 151-2, paragraph (1)), art-151-2/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-151-2/par-1 · https://japanlaw.org/l/334AC0000000147/art-151-2/par-1 - art-151/par-2: 前項 → 国税徴収法 第百五十一条第一項 (Article 151, paragraph (1)), art-151/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-151/par-1 · https://japanlaw.org/l/334AC0000000147/art-151/par-1 - art-151/par-2: 第百五十二条第三項 → 国税徴収法 第百五十二条第三項 (Article 152, paragraph (3)), art-152/par-3 — https://japanlaw.org/en/national-tax-collection-act/art-152/par-3 · https://japanlaw.org/l/334AC0000000147/art-152/par-3 - art-151/par-2: 国税通則法第四十六条第七項 → 国税通則法 第四十六条第七項 (Article 46, paragraph (7)), art-46/par-7 — https://japanlaw.org/en/national-tax-general-rules-act/art-46/par-7 · https://japanlaw.org/l/337AC0000000066/art-46/par-7 - art-151/par-2: 第百五十二条第一項 → 国税徴収法 第百五十二条第一項 (Article 152, paragraph (1)), art-152/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-152/par-1 · https://japanlaw.org/l/334AC0000000147/art-152/par-1 ## Cited by 11 provisions cite this one. No official source publishes this direction. - 国税徴収法 第百五十一条第二項（換価の猶予の要件等） — https://japanlaw.org/en/national-tax-collection-act/art-151/par-2 · https://japanlaw.org/l/334AC0000000147/art-151/par-2 - 国税徴収法 第百五十一条の二第一項 — https://japanlaw.org/en/national-tax-collection-act/art-151-2/par-1 · https://japanlaw.org/l/334AC0000000147/art-151-2/par-1 - 国税徴収法 第百五十一条の二第二項第二号 — https://japanlaw.org/en/national-tax-collection-act/art-151-2/par-2/item-2 · https://japanlaw.org/l/334AC0000000147/art-151-2/par-2/item-2 - 国税徴収法 第百五十二条第一項（換価の猶予に係る分割納付、通知等） — https://japanlaw.org/en/national-tax-collection-act/art-152/par-1 · https://japanlaw.org/l/334AC0000000147/art-152/par-1 - 国税徴収法 第百五十二条第二項（換価の猶予に係る分割納付、通知等） — https://japanlaw.org/en/national-tax-collection-act/art-152/par-2 · https://japanlaw.org/l/334AC0000000147/art-152/par-2 - 国税徴収法 第百五十二条第三項（換価の猶予に係る分割納付、通知等） — https://japanlaw.org/en/national-tax-collection-act/art-152/par-3 · https://japanlaw.org/l/334AC0000000147/art-152/par-3 - 国税徴収法 附則第四十条第三項（国税徴収法の一部改正に伴う経過措置） — https://japanlaw.org/en/national-tax-collection-act/suppl-4261-10/art-40/par-3 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-40/par-3 - 国税通則法 第六十三条第一項（納税の猶予等の場合の延滞税の免除） — https://japanlaw.org/en/national-tax-general-rules-act/art-63/par-1 · https://japanlaw.org/l/337AC0000000066/art-63/par-1 - 国税通則法 第六十三条第三項（納税の猶予等の場合の延滞税の免除） — https://japanlaw.org/en/national-tax-general-rules-act/art-63/par-3 · https://japanlaw.org/l/337AC0000000066/art-63/par-3 - 租税特別措置法 第四十条の三の四第六項（内部取引に係る課税の特例に係る納税の猶予） — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-6 - 租税特別措置法 第六十六条の四の二第六項（国外関連者との取引に係る課税の特例に係る納税の猶予） — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-6 --- ## Sources - claude-opus-5-5 — Corrections to the Ministry of Justice's English of paragraphs, written 2026-11-02 - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税徴収法 — the text in force from 2026-05-25 (https://laws.e-gov.go.jp/law/334AC0000000147/20260525_506AC0000000052), retrieved 2026-11-02 - Japanese Law Translation Database System, Ministry of Justice (法務省) — National Tax Collection Act (国税徴収法), Article 151 — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3874/tb), retrieved 2026-11-02 - Japanese Law Translation Database System, Ministry of Justice (法務省) — National Tax Collection Act (国税徴収法), Article 151, paragraph (1), item (i) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3874/tb), retrieved 2026-11-02 - Japanese Law Translation Database System, Ministry of Justice (法務省) — National Tax Collection Act (国税徴収法), Article 151, paragraph (1), item (ii) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3874/tb), retrieved 2026-11-02 - Japanese Law Translation Database System, Ministry of Justice (法務省) — National Tax Collection Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3874/tb), retrieved 2026-11-02 - claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-005, translated 2026-11-02 - This site's parser, version 222 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02