# 所得税法 / Income Tax Act — 第百三十五条 (Article 135) - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax 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: 第百三十五条 (Article 135)（延払条件付譲渡に係る所得税額の延納の取消し） — address `art-135` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-135 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-135 - 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. --- ### 第百三十五条（延払条件付譲渡に係る所得税額の延納の取消し） — (Cancelling Deferments for Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis) caption: Ministry of Justice translation — Japanese Law Translation Database System art-135 · https://japanlaw.org/ja/income-tax-act/art-135 · https://japanlaw.org/l/340AC0000000033/art-135 **第一項** 税務署長は、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居住者が次に掲げる場合に該当することとなつたときは、その延納の許可を取り消すことができる。 art-135/par-1 · https://japanlaw.org/ja/income-tax-act/art-135/par-1 · https://japanlaw.org/l/340AC0000000033/art-135/par-1 If a Resident in receipt of permission to defer payment under Article 132, paragraph (1) (Deferring Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis) comes to fall under one of the following cases, the district tax office director may rescind the permission to defer payment: Ministry of Justice translation — Japanese Law Translation Database System **一** その延納に係る所得税の額（その所得税の額に係る次条の規定による利子税及び延滞税に相当する額を含む。）を滞納し、その他延納の条件に違反したとき。 art-135/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/art-135/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-135/par-1/item-1 the income taxes subject to the deferment (this includes amounts corresponding to the tax levied as interest under the following Article and any tax on delinquency associated with those income taxes) fall into arrears, or the Resident otherwise violates the conditions of the deferment; Ministry of Justice translation — Japanese Law Translation Database System **二** その者が提出した第百三十二条第一項第一号に規定する申告書に係る所得税につき修正申告書の提出又は更正があつた場合において、その申告又は更正があつた後における第百二十条第一項第三号（確定所得申告に係る所得税額）に掲げる所得税の額（以下この号において「修正後の年税額」という。）を基礎として第百三十二条第四項に規定する延払条件付譲渡に係る税額の計算に準じて政令で定めるところにより計算した金額が、修正後の年税額の二分の一に相当する金額以下となり、又は三十万円以下となつたとき。 art-135/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/art-135/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-135/par-1/item-2 the amount calculated pursuant to Cabinet Order in accordance with the amount of taxes that is calculated for a deferred-payment transfer as prescribed in Article 132, paragraph (4) based on the amount of income taxes as set forth in Article 120, paragraph (1), item (iii) (Amount of Income Taxes Indicated in Income Tax Returns) subsequent to the filing of an Amended Return or the reaching of a Reassessment involving the amount of income taxes indicated in the return prescribed in Article 132, paragraph (1), item (i) that the Resident has filed (referred to as "the year's taxes after amendment" in this item), comes to be no more than 50% of the year's taxes after amendment or comes to be no more than 300,000 yen; Ministry of Justice translation — Japanese Law Translation Database System **三** その延納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。 art-135/par-1/item-3 · https://japanlaw.org/ja/income-tax-act/art-135/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-135/par-1/item-3 the Resident fails to follow an order under Article 51, paragraph (1) (Changing Collateral) of the Act on General Rules for National Taxes involving the collateral for the deferment; Ministry of Justice translation — Japanese Law Translation Database System **四** その延納に係る担保物につき国税通則法第二条第十号（定義）に規定する強制換価手続が開始されたとき。 art-135/par-1/item-4 · https://japanlaw.org/ja/income-tax-act/art-135/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-135/par-1/item-4 the compulsory realization process prescribed in Article 2, item (x) (Definitions) of the Act on General Rules for National Taxes has begun against the collateral for the deferment. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 国税通則法第四十九条第二項（納税の猶予の取消し等の場合の弁明の聴取）の規定は、前項第一号又は第三号の規定により同項の延納の許可を取り消す場合について準用する。 art-135/par-2 · https://japanlaw.org/ja/income-tax-act/art-135/par-2 · https://japanlaw.org/l/340AC0000000033/art-135/par-2 The provisions of Article 49, paragraph (2) (Hearing of Explanations upon Cancellation of Grace Periods for Tax Payment) of the Act on General Rules for National Taxes apply mutatis mutandis if the district tax office director rescinds the permission to defer payment referred to in the preceding paragraph pursuant to the provisions of item (i) or item (iii) of that paragraph. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 税務署長は、第一項の規定により同項の延納の許可を取り消す場合には、当該延納の許可を受けた居住者に対し、書面によりその旨及びその理由を通知する。 art-135/par-3 · https://japanlaw.org/ja/income-tax-act/art-135/par-3 · https://japanlaw.org/l/340AC0000000033/art-135/par-3 When rescinding the permission to defer payment referred to in paragraph (1) pursuant to the provisions of that paragraph, the district tax office director must notify the Resident that has been permitted to defer the payment of this via a paper-based notice, giving the reason therefor. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-135/par-1: 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 - art-135/par-1/item-1: 次条 → 所得税法 第百三十六条 (Article 136), art-136 — https://japanlaw.org/ja/income-tax-act/art-136 · https://japanlaw.org/l/340AC0000000033/art-136 - art-135/par-1/item-2: 第百三十二条第一項第一号 → 所得税法 第百三十二条第一項第一号 (Article 132, paragraph (1), item (i)), art-132/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-132/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-132/par-1/item-1 - art-135/par-1/item-2: 第百二十条第一項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-3 - art-135/par-1/item-2: この号 → 所得税法 第百三十五条第一項第二号 (Article 135, paragraph (1), item (ii)), art-135/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-135/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-135/par-1/item-2 - art-135/par-1/item-2: 第百三十二条第四項 → 所得税法 第百三十二条第四項 (Article 132, paragraph (4)), art-132/par-4 — https://japanlaw.org/ja/income-tax-act/art-132/par-4 · https://japanlaw.org/l/340AC0000000033/art-132/par-4 - art-135/par-1/item-3: 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/ja/national-tax-general-rules-act/art-51/par-1 · https://japanlaw.org/l/337AC0000000066/art-51/par-1 - art-135/par-1/item-4: 国税通則法第二条第十号 → 国税通則法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-10 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-10 - art-135/par-2: 国税通則法第四十九条第二項 → 国税通則法 第四十九条第二項 (Article 49, paragraph (2)), art-49/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-49/par-2 · https://japanlaw.org/l/337AC0000000066/art-49/par-2 - art-135/par-2: 前項第一号 → 所得税法 第百三十五条第一項第一号 (Article 135, paragraph (1), item (i)), art-135/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-135/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-135/par-1/item-1 - art-135/par-2: 第三号 → 所得税法 第百三十五条第一項第三号 (Article 135, paragraph (1), item (iii)), art-135/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-135/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-135/par-1/item-3 - art-135/par-2: 同項 → 所得税法 第百三十五条第一項 (Article 135, paragraph (1)), art-135/par-1 — https://japanlaw.org/ja/income-tax-act/art-135/par-1 · https://japanlaw.org/l/340AC0000000033/art-135/par-1 - art-135/par-3: 第一項 → 所得税法 第百三十五条第一項 (Article 135, paragraph (1)), art-135/par-1 — https://japanlaw.org/ja/income-tax-act/art-135/par-1 · https://japanlaw.org/l/340AC0000000033/art-135/par-1 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 所得税法 第百三十五条第一項第二号（延払条件付譲渡に係る所得税額の延納の取消し） — https://japanlaw.org/ja/income-tax-act/art-135/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-135/par-1/item-2 - 所得税法 第百三十五条第二項（延払条件付譲渡に係る所得税額の延納の取消し） — https://japanlaw.org/ja/income-tax-act/art-135/par-2 · https://japanlaw.org/l/340AC0000000033/art-135/par-2 - 所得税法 第百三十五条第三項（延払条件付譲渡に係る所得税額の延納の取消し） — https://japanlaw.org/ja/income-tax-act/art-135/par-3 · https://japanlaw.org/l/340AC0000000033/art-135/par-3 - 所得税法 第百三十六条第二項（延払条件付譲渡に係る所得税額の延納に係る利子税） — https://japanlaw.org/ja/income-tax-act/art-136/par-2 · https://japanlaw.org/l/340AC0000000033/art-136/par-2 - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第十八条第六項（申告による納付等） — https://japanlaw.org/ja/reconstruction-funding-act/art-18/par-6 · https://japanlaw.org/l/423AC0000000117/art-18/par-6 - 消費税法 第十六条第二項（個人事業者の山林所得又は譲渡所得の基因となる資産の延払条件付譲渡に係る資産の譲渡等の時期の特例） — https://japanlaw.org/ja/consumption-tax-act/art-16/par-2 · https://japanlaw.org/l/363AC0000000108/art-16/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - This site's parser, version 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05