# 国税徴収法 / National Tax Collection Act — 第百五十二条 (Article 152)

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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: 第百五十二条 (Article 152)（換価の猶予に係る分割納付、通知等） — address `art-152`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-152
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-152
- 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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### 第百五十二条（換価の猶予に係る分割納付、通知等） — Payment in Installments, Notices, etc. Relating to Grace Period for Realization
<sup>caption: machine translation, not official</sup>
<sup>art-152 · https://japanlaw.org/en/national-tax-collection-act/art-152 · https://japanlaw.org/l/334AC0000000147/art-152</sup>

  **第一項**  税務署長は、第百五十一条第一項（換価の猶予の要件等）若しくは前条第一項の規定による換価の猶予又は第三項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（納税の猶予の要件等）若しくは第四項において準用する同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は、その猶予に係る金額（その納付を困難とする金額として政令で定める額を限度とする。）をその猶予をする期間内の各月（税務署長がやむを得ない事情があると認めるときは、その期間内の税務署長が指定する月。以下この項において同じ。）に分割して納付させるものとする。この場合においては、滞納者の財産の状況その他の事情からみて、その猶予をする期間内の各月に納付させる金額が、それぞれの月において合理的かつ妥当なものとなるようにしなければならない。
  <sup>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</sup>
  When the district director grants a grace period for realization under the provisions of Article 151, paragraph (1) (Requirements for Grace Periods for Realization, etc.) or paragraph (1) of the preceding Article, or extends the period of a grace period for realization under Article 46, paragraph (7) (Requirements for Tax Payment Grace Period) of the Act on General Rules for National Taxes as applied mutatis mutandis with replacement of terms pursuant to paragraph (3) or under Article 46, paragraph (7) of that Act as applied mutatis mutandis pursuant to paragraph (4), the district director is to have the amount under the grace period (up to the amount specified by Cabinet Order as the amount for which payment would be difficult) paid in installments in each month within the period of the grace period (or, where the district director finds that there are unavoidable circumstances, in the months within that period that the district director designates; the same applies hereinafter in this paragraph). In this case, the district director must ensure that, in light of the state of the delinquent taxpayer's property and other circumstances, the amount to be paid in each month within the period of the grace period is reasonable and appropriate for each month.
  <sup>machine translation, not official</sup>

  **第二項**  税務署長は、第百五十一条第一項又は前条第一項の規定による換価の猶予をする場合において、必要があると認めるときは、差押えにより滞納者の事業の継続又は生活の維持を困難にするおそれがある財産の差押えを猶予し、又は解除することができる。
  <sup>art-152/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-152/par-2 · https://japanlaw.org/l/334AC0000000147/art-152/par-2</sup>
  When the district director grants a grace period for realization under the provisions of Article 151, paragraph (1) or paragraph (1) of the preceding Article, if the district director finds it necessary, the district director may defer or release the seizure of property whose seizure is likely to make it difficult for the delinquent taxpayer to continue their business or maintain their livelihood.
  <sup>machine translation, not official</sup>

  **第三項**  国税通則法第四十六条第五項から第七項まで及び第九項、第四十七条第一項（納税の猶予の通知等）、第四十八条第三項及び第四項（果実等による徴収）並びに第四十九条第一項（第五号に係る部分を除く。）及び第三項（納税の猶予の取消し）の規定は、第百五十一条第一項の規定による換価の猶予について準用する。この場合において、同法第四十六条第七項中「納税者の申請に基づき、その期間」とあるのは「その期間」と、同条第九項中「第四項（前項において準用する場合を含む。）」とあるのは「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）」と、それぞれ読み替えるものとする。
  <sup>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</sup>
  The provisions of Article 46, paragraphs (5) through (7) and (9), Article 47, paragraph (1) (Notice of Tax Payment Grace Period), Article 48, paragraphs (3) and (4) (Collection from Fruits, etc.), and Article 49, paragraph (1) (excluding the part pertaining to item (v)) and paragraph (3) (Revocation of Tax Payment Grace Period) of the Act on General Rules for National Taxes apply mutatis mutandis to a grace period for realization under the provisions of Article 151, paragraph (1). In this case, the phrase "that period based on an application by the taxpayer" in Article 46, paragraph (7) of that Act is deemed to be replaced with "that period", and the phrase "paragraph (4) (including as applied mutatis mutandis pursuant to the preceding paragraph)" in paragraph (9) of that Article is deemed to be replaced with "Article 152, paragraph (1) of the National Tax Collection Act (Payment in Installments, Notices, etc. Relating to Grace Period for Realization)", respectively.
  <sup>machine translation, not official</sup>

  **第四項**  国税通則法第四十六条第五項から第七項まで及び第九項、第四十六条の二第四項及び第六項から第十項まで（納税の猶予の申請手続等）、第四十七条、第四十八条第三項及び第四項並びに第四十九条第一項及び第三項の規定は、前条第一項の規定による換価の猶予について準用する。この場合において、同法第四十六条第九項中「第四項（前項において準用する場合を含む。）」とあるのは「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）」と、同法第四十六条の二第四項中「分割納付の方法により納付を行うかどうか（分割納付の方法により納付を行う場合にあつては、分割納付の各納付期限及び各納付期限ごとの納付金額を含む。）」とあるのは「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」と、同条第六項中「第一項から第四項まで」とあるのは「国税徴収法第百五十一条の二第三項（換価の猶予の要件等）又は同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）において読み替えて準用する第四項」と、同条第七項中「第一項から第四項まで」とあるのは「国税徴収法第百五十一条の二第三項又は同法第百五十二条第四項において読み替えて準用する第四項」と、同条第十項中「第一項から第四項まで」とあるのは「国税徴収法第百五十一条の二第三項又は同法第百五十二条第四項において読み替えて準用する第四項」と、「前条第一項から第三項まで又は第七項」とあるのは「同法第百五十一条の二第一項又は同法第百五十二条第四項において準用する前条第七項」と、同項第二号中「次項」とあるのは「国税徴収法第百四十一条（徴収職員の滞納処分に関する調査に係る質問検査権）」と、「同項」とあるのは「同条」と、同法第四十七条第二項中「前条第一項から第四項まで」とあるのは「国税徴収法第百五十一条の二第三項（換価の猶予の要件等）又は同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）において読み替えて準用する前条第四項」と、それぞれ読み替えるものとする。
  <sup>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</sup>
  The provisions of Article 46, paragraphs (5) through (7) and (9), Article 46-2, paragraph (4) and paragraphs (6) through (10) (Application Procedures for Tax Payment Grace Period, etc.), Article 47, Article 48, paragraphs (3) and (4), and Article 49, paragraphs (1) and (3) of the Act on General Rules for National Taxes apply mutatis mutandis to a grace period for realization under the provisions of paragraph (1) of the preceding Article. In this case, the phrase "paragraph (4) (including as applied mutatis mutandis pursuant to the preceding paragraph)" in Article 46, paragraph (9) of that Act is deemed to be replaced with "Article 152, paragraph (1) of the National Tax Collection Act (Payment in Installments, Notices, etc. Relating to Grace Period for Realization)"; the phrase "whether payment will be made by the installment payment method (including, if payment is to be made by the installment payment method, each due date for the installment payments and the amount to be paid by each due date)" in Article 46-2, paragraph (4) of that Act is deemed to be replaced with "each due date for the installment payments and the amount to be paid by each due date where the amount under the grace period is paid in installments"; the phrase "paragraphs (1) through (4)" in paragraph (6) of that Article is deemed to be replaced with "paragraph (4) as applied mutatis mutandis with replacement of terms pursuant to Article 151-2, paragraph (3) (Requirements for Grace Periods for Realization, etc.) of the National Tax Collection Act or Article 152, paragraph (4) (Payment in Installments, Notices, etc. Relating to Grace Period for Realization) of that Act"; the phrase "paragraphs (1) through (4)" in paragraph (7) of that Article is deemed to be replaced with "paragraph (4) as applied mutatis mutandis with replacement of terms pursuant to Article 151-2, paragraph (3) of the National Tax Collection Act or Article 152, paragraph (4) of that Act"; the phrase "paragraphs (1) through (4)" in paragraph (10) of that Article is deemed to be replaced with "paragraph (4) as applied mutatis mutandis with replacement of terms pursuant to Article 151-2, paragraph (3) of the National Tax Collection Act or Article 152, paragraph (4) of that Act", the phrase "paragraphs (1) through (3) or paragraph (7) of the preceding Article" in the same paragraph is deemed to be replaced with "Article 151-2, paragraph (1) of the National Tax Collection Act or paragraph (7) of the preceding Article as applied mutatis mutandis pursuant to Article 152, paragraph (4) of that Act", in item (ii) of that paragraph, the phrase "the following paragraph" is deemed to be replaced with "Article 141 of the National Tax Collection Act (Authority of Collection Officials to Question and Inspect in Investigations Concerning Delinquent Tax Collection Procedures)", and the phrase "that paragraph" is deemed to be replaced with "that Article"; and the phrase "paragraphs (1) through (4) of the preceding Article" in Article 47, paragraph (2) of the Act on General Rules for National Taxes is deemed to be replaced with "paragraph (4) of the preceding Article as applied mutatis mutandis with replacement of terms pursuant to Article 151-2, paragraph (3) (Requirements for Grace Periods for Realization, etc.) of the National Tax Collection Act or Article 152, paragraph (4) (Payment in Installments, Notices, etc. Relating to Grace Period for Realization) of that Act", respectively.
  <sup>machine translation, not official</sup>

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## Cites
- art-152/par-1: 第百五十一条第一項 → 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-152/par-1: 前条第一項 → 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-152/par-1: 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-152/par-1: 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-152/par-1: 第四項 → 国税通則法 第四十六条第四項 (Article 46, paragraph (4)), art-46/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-46/par-4 · https://japanlaw.org/l/337AC0000000066/art-46/par-4
- art-152/par-1: この項 → 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
- art-152/par-2: 第百五十一条第一項 → 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-152/par-2: 前条第一項 → 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-152/par-3: 国税通則法第四十六条第五項から第七項まで → 国税通則法 第四十六条第五項 (Article 46, paragraph (5)), art-46/par-5 — https://japanlaw.org/en/national-tax-general-rules-act/art-46/par-5 · https://japanlaw.org/l/337AC0000000066/art-46/par-5
- art-152/par-3: 国税通則法第四十六条第五項から第七項まで → 国税通則法 第四十六条第六項 (Article 46, paragraph (6)), art-46/par-6 — https://japanlaw.org/en/national-tax-general-rules-act/art-46/par-6 · https://japanlaw.org/l/337AC0000000066/art-46/par-6
- art-152/par-3: 国税通則法第四十六条第五項から第七項まで → 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-152/par-3: 第九項 → 国税通則法 第四十六条第九項 (Article 46, paragraph (9)), art-46/par-9 — https://japanlaw.org/en/national-tax-general-rules-act/art-46/par-9 · https://japanlaw.org/l/337AC0000000066/art-46/par-9
- art-152/par-3: 第四十七条第一項 → 国税通則法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-47/par-1 · https://japanlaw.org/l/337AC0000000066/art-47/par-1
- art-152/par-3: 第四十八条第三項 → 国税通則法 第四十八条第三項 (Article 48, paragraph (3)), art-48/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-48/par-3 · https://japanlaw.org/l/337AC0000000066/art-48/par-3
- art-152/par-3: 第四項 → 国税通則法 第四十八条第四項 (Article 48, paragraph (4)), art-48/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-48/par-4 · https://japanlaw.org/l/337AC0000000066/art-48/par-4
- art-152/par-3: 第四十九条第一項 → 国税通則法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-49/par-1 · https://japanlaw.org/l/337AC0000000066/art-49/par-1
- art-152/par-3: 第五号 → 国税通則法 第四十九条第一項第五号 (Article 49, paragraph (1), item (v)), art-49/par-1/item-5 — https://japanlaw.org/en/national-tax-general-rules-act/art-49/par-1/item-5 · https://japanlaw.org/l/337AC0000000066/art-49/par-1/item-5
- art-152/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 · https://japanlaw.org/l/337AC0000000066/art-49/par-3
- art-152/par-3: 第百五十一条第一項 → 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-152/par-3: 第四項 → 国税通則法 第四十六条第四項 (Article 46, paragraph (4)), art-46/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-46/par-4 · https://japanlaw.org/l/337AC0000000066/art-46/par-4
- art-152/par-3: 前項 → 国税通則法 第四十六条第八項 (Article 46, paragraph (8)), art-46/par-8 — https://japanlaw.org/en/national-tax-general-rules-act/art-46/par-8 · https://japanlaw.org/l/337AC0000000066/art-46/par-8
- art-152/par-3: 国税徴収法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
- art-152/par-4: 国税通則法第四十六条第五項から第七項まで → 国税通則法 第四十六条第五項 (Article 46, paragraph (5)), art-46/par-5 — https://japanlaw.org/en/national-tax-general-rules-act/art-46/par-5 · https://japanlaw.org/l/337AC0000000066/art-46/par-5
- art-152/par-4: 国税通則法第四十六条第五項から第七項まで → 国税通則法 第四十六条第六項 (Article 46, paragraph (6)), art-46/par-6 — https://japanlaw.org/en/national-tax-general-rules-act/art-46/par-6 · https://japanlaw.org/l/337AC0000000066/art-46/par-6
- art-152/par-4: 国税通則法第四十六条第五項から第七項まで → 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-152/par-4: 第九項 → 国税通則法 第四十六条第九項 (Article 46, paragraph (9)), art-46/par-9 — https://japanlaw.org/en/national-tax-general-rules-act/art-46/par-9 · https://japanlaw.org/l/337AC0000000066/art-46/par-9
- art-152/par-4: 第四十六条の二第四項 → 国税通則法 第四十六条の二第四項 (Article 46-2, paragraph (4)), art-46-2/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-46-2/par-4 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-4
- art-152/par-4: 第六項から第十項まで → 国税通則法 第四十六条の二第十項 (Article 46-2, paragraph (10)), art-46-2/par-10 — https://japanlaw.org/en/national-tax-general-rules-act/art-46-2/par-10 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-10
- art-152/par-4: 第六項から第十項まで → 国税通則法 第四十六条の二第六項 (Article 46-2, paragraph (6)), art-46-2/par-6 — https://japanlaw.org/en/national-tax-general-rules-act/art-46-2/par-6 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-6
- art-152/par-4: 第六項から第十項まで → 国税通則法 第四十六条の二第七項 (Article 46-2, paragraph (7)), art-46-2/par-7 — https://japanlaw.org/en/national-tax-general-rules-act/art-46-2/par-7 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-7
- art-152/par-4: 第六項から第十項まで → 国税通則法 第四十六条の二第八項 (Article 46-2, paragraph (8)), art-46-2/par-8 — https://japanlaw.org/en/national-tax-general-rules-act/art-46-2/par-8 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-8
- art-152/par-4: 第六項から第十項まで → 国税通則法 第四十六条の二第九項 (Article 46-2, paragraph (9)), art-46-2/par-9 — https://japanlaw.org/en/national-tax-general-rules-act/art-46-2/par-9 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-9
- art-152/par-4: 第四十七条 → 国税通則法 第四十七条 (Article 47), art-47 — https://japanlaw.org/en/national-tax-general-rules-act/art-47 · https://japanlaw.org/l/337AC0000000066/art-47
- art-152/par-4: 第四十八条第三項 → 国税通則法 第四十八条第三項 (Article 48, paragraph (3)), art-48/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-48/par-3 · https://japanlaw.org/l/337AC0000000066/art-48/par-3
- art-152/par-4: 第四項 → 国税通則法 第四十八条第四項 (Article 48, paragraph (4)), art-48/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-48/par-4 · https://japanlaw.org/l/337AC0000000066/art-48/par-4
- art-152/par-4: 第四十九条第一項 → 国税通則法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-49/par-1 · https://japanlaw.org/l/337AC0000000066/art-49/par-1
- art-152/par-4: 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 · https://japanlaw.org/l/337AC0000000066/art-49/par-3
- art-152/par-4: 前条第一項 → 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-152/par-4: 第四項 → 国税通則法 第四十六条第四項 (Article 46, paragraph (4)), art-46/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-46/par-4 · https://japanlaw.org/l/337AC0000000066/art-46/par-4
- art-152/par-4: 前項 → 国税通則法 第四十六条第八項 (Article 46, paragraph (8)), art-46/par-8 — https://japanlaw.org/en/national-tax-general-rules-act/art-46/par-8 · https://japanlaw.org/l/337AC0000000066/art-46/par-8
- art-152/par-4: 国税徴収法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
- art-152/par-4: 第一項から第四項まで → 国税通則法 第四十六条の二第一項 (Article 46-2, paragraph (1)), art-46-2/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-46-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-1
- art-152/par-4: 第一項から第四項まで → 国税通則法 第四十六条の二第二項 (Article 46-2, paragraph (2)), art-46-2/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-46-2/par-2 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-2
- art-152/par-4: 第一項から第四項まで → 国税通則法 第四十六条の二第三項 (Article 46-2, paragraph (3)), art-46-2/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-46-2/par-3 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-3
- art-152/par-4: 国税徴収法第百五十一条の二第三項 → 国税徴収法 第百五十一条の二第三項 (Article 151-2, paragraph (3)), 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
- art-152/par-4: 同法第百五十二条第四項 → 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-152/par-4: 前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-152/par-4: 前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-152/par-4: 前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-152/par-4: 同項第二号 → 国税通則法 第四十六条の二第十項第二号 (Article 46-2, paragraph (10), item (ii)), art-46-2/par-10/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-46-2/par-10/item-2 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-10/item-2
- art-152/par-4: 次項 → 国税通則法 第四十六条の二第十一項 (Article 46-2, paragraph (11)), art-46-2/par-11 — https://japanlaw.org/en/national-tax-general-rules-act/art-46-2/par-11 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-11
- art-152/par-4: 国税徴収法第百四十一条 → 国税徴収法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/en/national-tax-collection-act/art-141 · https://japanlaw.org/l/334AC0000000147/art-141
- art-152/par-4: 同法第四十七条第二項 → 国税通則法 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-47/par-2 · https://japanlaw.org/l/337AC0000000066/art-47/par-2

## Cited by

9 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 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
- 租税特別措置法 第九十四条第二項（延滞税の割合の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-94/par-2 · https://japanlaw.org/l/332AC0000000026/art-94/par-2

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