# 国税徴収法 / National Tax Collection Act — 第百五十一条の二 (Article 151-2)

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- 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: 第百五十一条の二 (Article 151-2) — address `art-151-2`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-151-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-151-2
- 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.

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### 第百五十一条の二
<sup>art-151-2 · https://japanlaw.org/en/national-tax-collection-act/art-151-2 · https://japanlaw.org/l/334AC0000000147/art-151-2</sup>

  **第一項**  税務署長は、前条の規定によるほか、滞納者がその国税を一時に納付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、その国税の納期限（延納又は物納の許可の取消しがあつた場合には、その取消しに係る書面が発せられた日）から六月以内にされたその者の申請に基づき、一年以内の期間を限り、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）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。
  <sup>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</sup>
  In addition to the case under the provisions of the preceding Article, where it is found that paying the national tax in a lump sum is likely to make it difficult for the delinquent taxpayer to continue their business or maintain their livelihood, and it is found that the delinquent taxpayer has a sincere intention to make tax payments, the district director may, based on an application by the delinquent taxpayer made within six months after the due date for payment of the national tax (where a permission for postponement of tax payment or payment in kind has been revoked, the date on which the document concerning the revocation was issued), grant a grace period for the realization of assets through a delinquent tax collection procedure, for a period not exceeding one year, 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).
  <sup>machine translation, not official</sup>

  **第二項**  前項の規定は、当該申請に係る国税以外の国税（次の各号に掲げる国税を除く。）の滞納がある場合には、適用しない。
  <sup>art-151-2/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-151-2/par-2 · https://japanlaw.org/l/334AC0000000147/art-151-2/par-2</sup>
  The provisions of the preceding paragraph do not apply where there is a delinquency in national tax other than the national tax subject to the application (excluding the national taxes listed in the following items).
  <sup>machine translation, not official</sup>

    **一**  国税通則法第四十六条第一項から第三項までの規定による納税の猶予（次号において「納税の猶予」という。）又は前項の規定による換価の猶予の申請中の国税
    <sup>art-151-2/par-2/item-1 · https://japanlaw.org/en/national-tax-collection-act/art-151-2/par-2/item-1 · https://japanlaw.org/l/334AC0000000147/art-151-2/par-2/item-1</sup>
    national tax for which an application is pending for a tax payment grace period under Article 46, paragraphs (1) through (3) of the Act on General Rules for National Taxes (referred to as a "tax payment grace period" in the following item) or for a grace period for realization under the preceding paragraph; and
    <sup>machine translation, not official</sup>

    **二**  国税通則法第四十六条第一項から第三項まで又は前条第一項若しくは前項の規定の適用を受けている国税（同法第四十九条第一項第四号（納税の猶予の取消し）（次条第三項又は第四項において準用する場合を含む。）に該当し、納税の猶予又は前条第一項若しくは前項の規定による換価の猶予が取り消されることとなる場合の当該国税を除く。）
    <sup>art-151-2/par-2/item-2 · 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</sup>
    national tax subject to application of Article 46, paragraphs (1) through (3) of the Act on General Rules for National Taxes, paragraph (1) of the preceding Article, or the preceding paragraph (excluding that national tax where it falls under Article 49, paragraph (1), item (iv) (Revocation of Tax Payment Grace Period) of the Act on General Rules for National Taxes (including as applied mutatis mutandis pursuant to paragraph (3) or (4) of the following Article) and the tax payment grace period or the grace period for realization under paragraph (1) of the preceding Article or the preceding paragraph is to be revoked).
    <sup>machine translation, not official</sup>

  **第三項**  第一項の規定による換価の猶予の申請をしようとする者は、同項の国税を一時に納付することによりその事業の継続又はその生活の維持が困難となる事情の詳細、その納付を困難とする金額、当該猶予を受けようとする期間、その猶予に係る金額を分割して納付する場合の各納付期限及び各納付期限ごとの納付金額その他の政令で定める事項を記載した申請書に、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を添付し、これを税務署長に提出しなければならない。
  <sup>art-151-2/par-3 · https://japanlaw.org/en/national-tax-collection-act/art-151-2/par-3 · https://japanlaw.org/l/334AC0000000147/art-151-2/par-3</sup>
  A person who intends to apply for a grace period for realization under the provisions of paragraph (1) must submit to the district director a written application stating the details of the circumstances that would make it difficult to continue their business or maintain their livelihood if the national tax referred to in that paragraph were paid in a lump sum, the amount for which payment would be difficult, the period for which they seek to receive the grace period, each due date for payment and the amount to be paid by each due date where the amount under the grace period is paid in installments, and other matters specified by Cabinet Order, with an inventory of assets, documents concerning the provision of security, and other documents specified by Cabinet Order attached.
  <sup>machine translation, not official</sup>

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## Cites
- art-151-2/par-1: 前条 → 国税徴収法 第百五十一条 (Article 151), art-151 — https://japanlaw.org/en/national-tax-collection-act/art-151 · https://japanlaw.org/l/334AC0000000147/art-151
- art-151-2/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-151-2/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-151-2/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-151-2/par-2: 前項 → 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-151-2/par-2/item-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-151-2/par-2/item-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-151-2/par-2/item-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-151-2/par-2/item-1: 次号 → 国税徴収法 第百五十一条の二第二項第二号 (Article 151-2, paragraph (2), item (ii)), art-151-2/par-2/item-2 — 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
- art-151-2/par-2/item-1: 前項 → 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-151-2/par-2/item-2: 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-151-2/par-2/item-2: 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-151-2/par-2/item-2: 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-151-2/par-2/item-2: 前条第一項 → 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-151-2/par-2/item-2: 前項 → 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-151-2/par-2/item-2: 同法第四十九条第一項第四号 → 国税通則法 第四十九条第一項第四号 (Article 49, paragraph (1), item (iv)), art-49/par-1/item-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-49/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-49/par-1/item-4
- art-151-2/par-2/item-2: 次条第三項 → 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-151-2/par-2/item-2: 第四項 → 国税徴収法 第百五十二条第四項 (Article 152, paragraph (4)), art-152/par-4 — https://japanlaw.org/en/national-tax-collection-act/art-152/par-4 · https://japanlaw.org/l/334AC0000000147/art-152/par-4
- art-151-2/par-3: 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

## Cited by

14 provisions cite this one. No official source publishes this direction.

- 国税徴収法 第二条第一項第十号（定義） — https://japanlaw.org/en/national-tax-collection-act/art-2/par-1/item-10 · https://japanlaw.org/l/334AC0000000147/art-2/par-1/item-10
- 国税徴収法 第百五十一条第一項（換価の猶予の要件等） — https://japanlaw.org/en/national-tax-collection-act/art-151/par-1 · https://japanlaw.org/l/334AC0000000147/art-151/par-1
- 国税徴収法 第百五十一条の二第二項 — https://japanlaw.org/en/national-tax-collection-act/art-151-2/par-2 · https://japanlaw.org/l/334AC0000000147/art-151-2/par-2
- 国税徴収法 第百五十一条の二第二項第一号 — https://japanlaw.org/en/national-tax-collection-act/art-151-2/par-2/item-1 · https://japanlaw.org/l/334AC0000000147/art-151-2/par-2/item-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 第百五十一条の二第三項 — https://japanlaw.org/en/national-tax-collection-act/art-151-2/par-3 · https://japanlaw.org/l/334AC0000000147/art-151-2/par-3
- 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 第百五十二条第四項（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-4 · https://japanlaw.org/l/334AC0000000147/art-152/par-4
- 国税徴収法 附則第四十条第四項（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-4 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-40/par-4
- 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

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## Sources

- 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 — 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 220 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02