# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第五十二条 (Article 52) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52. 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: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — 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: 第五十二条 (Article 52)（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） — address `art-52` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-52 - 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. --- ### 第五十二条（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） — Matters to Be Stated in a Written Application for Changing the Conditions for Deferring Payment of Income Taxes on Transfers on Deferred Payment Terms caption: machine translation, not official art-52 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52 · https://japanlaw.org/l/340M50000040011/art-52 **第一項** 法第百三十四条第一項（延払条件付譲渡に係る所得税額の延納条件の変更の手続）に規定する財務省令で定める事項は、次に掲げる事項とする。 art-52/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52/par-1 · https://japanlaw.org/l/340M50000040011/art-52/par-1 The matters specified by Ministry of Finance Order as prescribed in Article 134, paragraph (1) (Procedures for Changing the Conditions for Deferring Payment of Income Taxes on Transfers on Deferred Payment Terms) of the Act are the following: machine translation, not official **一** 法第百三十四条第一項に規定する申請書を提出する者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地 art-52/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-52/par-1/item-1 the name and domicile (or, if the person has no domicile in Japan, residence) of the person who submits the written application prescribed in Article 134, paragraph (1) of the Act and, if the place of domicile (or, if the person has no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment; machine translation, not official **二** 法第百三十四条第一項の規定により延納の条件の変更を求めようとする理由 art-52/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-52/par-1/item-2 the reason for seeking a change of the conditions of deferment pursuant to Article 134, paragraph (1) of the Act; machine translation, not official **三** 法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所得税の額及び期間（二回以上に分割して納付する場合には、各分納税額に係る延納の期間及びその額） art-52/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-52/par-1/item-3 the amount of income tax and the period for which permission for deferment was received pursuant to Article 132, paragraph (1) (Deferring Payment of Income Taxes on Transfers on Deferred Payment Terms) of the Act (where payment is to be made in two or more installments, the period of deferment and the amount for each installment of tax); machine translation, not official **四** その他参考となるべき事項 art-52/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-52/par-1/item-4 any other matters for reference. machine translation, not official --- ## Cites - art-52/par-1: 法第百三十四条第一項 → 所得税法 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — https://japanlaw.org/ja/income-tax-act/art-134/par-1 · https://japanlaw.org/l/340AC0000000033/art-134/par-1 - art-52/par-1/item-1: 法第百三十四条第一項 → 所得税法 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — https://japanlaw.org/ja/income-tax-act/art-134/par-1 · https://japanlaw.org/l/340AC0000000033/art-134/par-1 - art-52/par-1/item-2: 法第百三十四条第一項 → 所得税法 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — https://japanlaw.org/ja/income-tax-act/art-134/par-1 · https://japanlaw.org/l/340AC0000000033/art-134/par-1 - art-52/par-1/item-3: 法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/ja/income-tax-act/art-132/par-1 · https://japanlaw.org/l/340AC0000000033/art-132/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第三十三条第一項（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に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-33/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-33/par-1 - 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/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-6/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-036, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-001, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27