# 国税通則法 / Act on General Rules for National Taxes — 第四十六条の二 (Article 46-2)

- Law: 国税通則法 (Act on General Rules for National Taxes), 昭和三十七年法律第六十六号
- English title "Act on General Rules for National Taxes": 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: 第四十六条の二 (Article 46-2)（納税の猶予の申請手続等） — address `art-46-2`
- Text in force since: 2026-06-24
- URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-46-2
- 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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### 第四十六条の二（納税の猶予の申請手続等） — Application Procedures for Tax Payment Grace Period, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-46-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2 · https://japanlaw.org/l/337AC0000000066/art-46-2</sup>

  **第一項**  前条第一項の規定による納税の猶予の申請をしようとする者は、同項の災害によりその者がその財産につき相当な損失を受けたことの事実の詳細、当該猶予を受けようとする金額及びその期間その他の政令で定める事項を記載した申請書に、当該事実を証するに足りる書類を添付し、これを税務署長等に提出しなければならない。
  <sup>art-46-2/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-1</sup>
  A person who intends to file an application for a tax payment grace period under paragraph (1) of the preceding Article must submit to the district director of the tax office, etc. a written application stating the details of the fact that the person has suffered a considerable loss of property due to the disaster referred to in that paragraph, the amount for which the person seeks the grace period and its period, and other matters specified by Cabinet Order, with documents sufficient to prove that fact attached thereto.
  <sup>machine translation, not official</sup>

  **第二項**  前条第二項の規定による納税の猶予の申請をしようとする者は、同項各号のいずれかに該当する事実があること及びその該当する事実に基づきその国税を一時に納付することができない事情の詳細、当該猶予を受けようとする金額及びその期間、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。）その他の政令で定める事項を記載した申請書に、当該該当する事実を証するに足りる書類、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、これを税務署長等に提出しなければならない。
  <sup>art-46-2/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-2 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-2</sup>
  A person who intends to file an application for a tax payment grace period under paragraph (2) of the preceding Article must submit to the district director of the tax office, etc. a written application stating the existence of a fact that falls under any of the items of that paragraph and the details of the circumstances in which the person is unable to pay the national tax at one time on the basis of that fact, the amount for which the person seeks the grace period and its period, 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), and other matters specified by Cabinet Order, with documents sufficient to prove the relevant fact, an inventory of property, documents concerning the provision of security, and other documents specified by Cabinet Order attached thereto.
  <sup>machine translation, not official</sup>

  **第三項**  前条第三項の規定による納税の猶予の申請をしようとする者は、同項各号に定める税額に相当する国税を一時に納付することができない事情の詳細、当該猶予を受けようとする金額及びその期間、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。）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、これを税務署長等に提出しなければならない。
  <sup>art-46-2/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-3 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-3</sup>
  A person who intends to file an application for a tax payment grace period under paragraph (3) of the preceding Article must submit to the district director of the tax office, etc. a written application stating the details of the circumstances in which the person is unable to pay at one time the national tax equivalent to the tax amount specified in the relevant item of that paragraph, the amount for which the person seeks the grace period and its period, 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), and other matters specified by Cabinet Order, with an inventory of property, documents concerning the provision of security, and other documents specified by Cabinet Order attached thereto.
  <sup>machine translation, not official</sup>

  **第四項**  前条第七項の規定による猶予の期間の延長を申請しようとする者は、猶予期間内にその猶予を受けた金額を納付することができないやむを得ない理由、猶予期間の延長を受けようとする期間、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。）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、これを税務署長等に提出しなければならない。
  <sup>art-46-2/par-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-4 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-4</sup>
  A person who intends to apply for an extension of the grace period under paragraph (7) of the preceding Article must submit to the district director of the tax office, etc. a written application stating the unavoidable reasons why the person is unable to pay the amount under the grace period within the grace period, the period for which the person seeks the extension of the grace period, 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), and other matters specified by Cabinet Order, with an inventory of property, documents concerning the provision of security, and other documents specified by Cabinet Order attached thereto.
  <sup>machine translation, not official</sup>

  **第五項**  第一項、第二項又は前項の規定により添付すべき書類（政令で定める書類を除く。）については、これらの規定にかかわらず、前条第一項若しくは第二項（第一号、第二号又は第五号（同項第一号又は第二号に該当する事実に類する事実に係る部分に限る。）に係る部分に限る。）の規定による納税の猶予又はその猶予の期間の延長をする場合において、当該申請者が当該添付すべき書類を提出することが困難であると税務署長等が認めるときは、添付することを要しない。
  <sup>art-46-2/par-5 · https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-5 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-5</sup>
  Notwithstanding the provisions of paragraph (1), paragraph (2) or the preceding paragraph, the documents to be attached pursuant to those provisions (excluding documents specified by Cabinet Order) need not be attached if, in granting a tax payment grace period under paragraph (1) or (2) (limited to the part concerning item (i), (ii) or (v) (limited to the part concerning facts similar to facts that fall under item (i) or (ii) of that paragraph)) of the preceding Article or an extension of that grace period, the district director of the tax office, etc. finds that it is difficult for the applicant to submit those documents.
  <sup>machine translation, not official</sup>

  **第六項**  税務署長等は、第一項から第四項までの規定による申請書の提出があつた場合には、当該申請に係る事項について調査を行い、前条の規定による納税の猶予若しくはその猶予の期間の延長をし、又はその納税の猶予若しくはその猶予の延長を認めないものとする。
  <sup>art-46-2/par-6 · https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-6 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-6</sup>
  When a written application has been submitted under any of paragraphs (1) through (4), the district director of the tax office, etc. is to examine the matters concerning the application and either grant a tax payment grace period or an extension of the grace period under the preceding Article, or refuse to grant the tax payment grace period or the extension of the grace period.
  <sup>machine translation, not official</sup>

  **第七項**  税務署長等は、第一項から第四項までの規定による申請書の提出があつた場合において、これらの申請書についてその記載に不備があるとき又はこれらの申請書に添付すべき書類についてその記載に不備があるとき若しくはその提出がないときは、当該申請者に対して当該申請書の訂正又は当該添付すべき書類の訂正若しくは提出を求めることができる。
  <sup>art-46-2/par-7 · https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-7 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-7</sup>
  When a written application has been submitted under any of paragraphs (1) through (4), if there is a deficiency in the statements in the written application, or if there is a deficiency in the statements in the documents to be attached to the written application or those documents have not been submitted, the district director of the tax office, etc. may request the applicant to correct the written application or to correct or submit the documents to be attached.
  <sup>machine translation, not official</sup>

  **第八項**  税務署長等は、前項の規定により申請書の訂正又は添付すべき書類の訂正若しくは提出を求める場合においては、その旨及びその理由を記載した書面により、これを当該申請者に通知する。
  <sup>art-46-2/par-8 · https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-8 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-8</sup>
  When requesting the correction of a written application or the correction or submission of documents to be attached pursuant to the provisions of the preceding paragraph, the district director of the tax office, etc. is to notify the applicant thereof by a document stating that fact and the reasons therefor.
  <sup>machine translation, not official</sup>

  **第九項**  第七項の規定により申請書の訂正又は添付すべき書類の訂正若しくは提出を求められた当該申請者は、前項の規定による通知を受けた日の翌日から起算して二十日以内に当該申請書の訂正又は当該添付すべき書類の訂正若しくは提出をしなければならない。この場合において、当該期間内に当該申請書の訂正又は当該添付すべき書類の訂正若しくは提出をしなかつたときは、当該申請者は、当該期間を経過した日において当該申請を取り下げたものとみなす。
  <sup>art-46-2/par-9 · https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-9 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-9</sup>
  The applicant who has been requested to correct the written application or to correct or submit the documents to be attached pursuant to the provisions of paragraph (7) must correct the written application or correct or submit the documents to be attached within 20 days counting from the day following the day on which the applicant received the notice under the provisions of the preceding paragraph. In this case, if the applicant has not corrected the written application or corrected or submitted the documents to be attached within that period, the applicant is deemed to have withdrawn the application on the day on which that period elapsed.
  <sup>machine translation, not official</sup>

  **第十項**  税務署長等は、第一項から第四項までの規定による申請書の提出があつた場合において、当該申請者について前条第一項から第三項まで又は第七項の規定に該当していると認められるときであつても、次の各号のいずれかに該当するときは、同条の規定による納税の猶予又はその猶予の延長を認めないことができる。
  <sup>art-46-2/par-10 · https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-10 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-10</sup>
  Even when a written application has been submitted under any of paragraphs (1) through (4) and the applicant is found to fall under the provisions of paragraphs (1) through (3) or paragraph (7) of the preceding Article, the district director of the tax office, etc. may refuse to grant a tax payment grace period or an extension of the grace period under that Article if any of the following items applies:
  <sup>machine translation, not official</sup>

    **一**  第四十九条第一項第一号（納税の猶予の取消し）に掲げる場合に該当するとき。
    <sup>art-46-2/par-10/item-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-10/item-1 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-10/item-1</sup>
    where the case falls under the case listed in Article 49, paragraph (1), item (i) (Revocation of Tax Payment Grace Period);
    <sup>machine translation, not official</sup>

    **二**  当該申請者が、次項の規定による質問に対して答弁せず、若しくは偽りの答弁をし、同項の規定による検査を拒み、妨げ、若しくは忌避し、又は同項の規定による物件の提示若しくは提出の要求に対し、正当な理由がなくこれに応じず、若しくは偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
    <sup>art-46-2/par-10/item-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-10/item-2 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-10/item-2</sup>
    where the applicant has failed to answer or given a false answer to a question under the provisions of the following paragraph, has refused, obstructed or evaded an inspection under the provisions of that paragraph, or has, without justifiable grounds, failed to comply with a request for the presentation or submission of articles under the provisions of that paragraph, or presented or submitted books and documents or other articles (including copies thereof) containing false entries or records;
    <sup>machine translation, not official</sup>

    **三**  不当な目的で前条の規定による納税の猶予又はその猶予の期間の延長の申請がされたとき、その他その申請が誠実にされたものでないとき。
    <sup>art-46-2/par-10/item-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-10/item-3 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-10/item-3</sup>
    where the application for a tax payment grace period or an extension of the grace period under the preceding Article has been filed for an improper purpose, or where the application has otherwise not been filed in good faith.
    <sup>machine translation, not official</sup>

  **第十一項**  税務署長等は、第六項の規定による調査をするため必要があると認めるときは、その必要な限度で、その職員に、当該申請者に質問させ、その者の帳簿書類その他の物件を検査させ、当該物件（その写しを含む。）の提示若しくは提出を求めさせ、又は当該調査において提出された物件を留め置かせることができる。
  <sup>art-46-2/par-11 · https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-11 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-11</sup>
  When the district director of the tax office, etc. finds it necessary in order to conduct the examination under the provisions of paragraph (6), they may, to the extent necessary, have their officials question the applicant, inspect that person's books and documents or other articles, request the presentation or submission of those articles (including copies thereof), or retain articles submitted in the course of that examination.
  <sup>machine translation, not official</sup>

  **第十二項**  前項の規定により質問、検査又は提示若しくは提出の要求を行う職員は、その身分を示す証明書を携帯し、関係者の請求があつたときは、これを提示しなければならない。
  <sup>art-46-2/par-12 · https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-12 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-12</sup>
  An official who asks questions, conducts inspections, or requests presentation or submission pursuant to the provisions of the preceding paragraph must carry an identification card and present it if requested by any person concerned.
  <sup>machine translation, not official</sup>

  **第十三項**  第十一項に規定する権限は、犯罪捜査のために認められたものと解してはならない。
  <sup>art-46-2/par-13 · https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-13 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-13</sup>
  The authority prescribed in paragraph (11) must not be construed as being granted for the purpose of criminal investigation.
  <sup>machine translation, not official</sup>

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## Cites
- art-46-2/par-1: 前条第一項 → 国税通則法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-1 · https://japanlaw.org/l/337AC0000000066/art-46/par-1
- art-46-2/par-2: 前条第二項 → 国税通則法 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-2 · https://japanlaw.org/l/337AC0000000066/art-46/par-2
- art-46-2/par-3: 前条第三項 → 国税通則法 第四十六条第三項 (Article 46, paragraph (3)), art-46/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-3 · https://japanlaw.org/l/337AC0000000066/art-46/par-3
- art-46-2/par-4: 前条第七項 → 国税通則法 第四十六条第七項 (Article 46, paragraph (7)), art-46/par-7 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-7 · https://japanlaw.org/l/337AC0000000066/art-46/par-7
- art-46-2/par-5: 第一項 → 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/ja/national-tax-general-rules-act/art-46-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-1
- art-46-2/par-5: 第二項 → 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/ja/national-tax-general-rules-act/art-46-2/par-2 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-2
- art-46-2/par-5: 前項 → 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/ja/national-tax-general-rules-act/art-46-2/par-4 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-4
- art-46-2/par-5: 前条第一項 → 国税通則法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-1 · https://japanlaw.org/l/337AC0000000066/art-46/par-1
- art-46-2/par-5: 第二項 → 国税通則法 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-2 · https://japanlaw.org/l/337AC0000000066/art-46/par-2
- art-46-2/par-5: 第一号 → 国税通則法 第四十六条第二項第一号 (Article 46, paragraph (2), item (i)), art-46/par-2/item-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-2/item-1 · https://japanlaw.org/l/337AC0000000066/art-46/par-2/item-1
- art-46-2/par-5: 第二号 → 国税通則法 第四十六条第二項第二号 (Article 46, paragraph (2), item (ii)), art-46/par-2/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-46/par-2/item-2
- art-46-2/par-5: 第五号 → 国税通則法 第四十六条第二項第五号 (Article 46, paragraph (2), item (v)), art-46/par-2/item-5 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-2/item-5 · https://japanlaw.org/l/337AC0000000066/art-46/par-2/item-5
- art-46-2/par-6: 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/ja/national-tax-general-rules-act/art-46-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-1
- art-46-2/par-6: 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/ja/national-tax-general-rules-act/art-46-2/par-2 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-2
- art-46-2/par-6: 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/ja/national-tax-general-rules-act/art-46-2/par-3 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-3
- art-46-2/par-6: 第一項から第四項まで → 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/ja/national-tax-general-rules-act/art-46-2/par-4 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-4
- art-46-2/par-6: 前条 → 国税通則法 第四十六条 (Article 46), art-46 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46 · https://japanlaw.org/l/337AC0000000066/art-46
- art-46-2/par-7: 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/ja/national-tax-general-rules-act/art-46-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-1
- art-46-2/par-7: 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/ja/national-tax-general-rules-act/art-46-2/par-2 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-2
- art-46-2/par-7: 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/ja/national-tax-general-rules-act/art-46-2/par-3 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-3
- art-46-2/par-7: 第一項から第四項まで → 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/ja/national-tax-general-rules-act/art-46-2/par-4 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-4
- art-46-2/par-8: 前項 → 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/ja/national-tax-general-rules-act/art-46-2/par-7 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-7
- art-46-2/par-9: 第七項 → 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/ja/national-tax-general-rules-act/art-46-2/par-7 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-7
- art-46-2/par-9: 前項 → 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/ja/national-tax-general-rules-act/art-46-2/par-8 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-8
- art-46-2/par-10: 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/ja/national-tax-general-rules-act/art-46-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-1
- art-46-2/par-10: 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/ja/national-tax-general-rules-act/art-46-2/par-2 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-2
- art-46-2/par-10: 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/ja/national-tax-general-rules-act/art-46-2/par-3 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-3
- art-46-2/par-10: 第一項から第四項まで → 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/ja/national-tax-general-rules-act/art-46-2/par-4 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-4
- art-46-2/par-10: 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/ja/national-tax-general-rules-act/art-46/par-1 · https://japanlaw.org/l/337AC0000000066/art-46/par-1
- art-46-2/par-10: 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/ja/national-tax-general-rules-act/art-46/par-2 · https://japanlaw.org/l/337AC0000000066/art-46/par-2
- art-46-2/par-10: 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/ja/national-tax-general-rules-act/art-46/par-3 · https://japanlaw.org/l/337AC0000000066/art-46/par-3
- art-46-2/par-10: 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/ja/national-tax-general-rules-act/art-46/par-7 · https://japanlaw.org/l/337AC0000000066/art-46/par-7
- art-46-2/par-10: 同条 → 国税通則法 第四十六条 (Article 46), art-46 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46 · https://japanlaw.org/l/337AC0000000066/art-46
- art-46-2/par-10/item-1: 第四十九条第一項第一号 → 国税通則法 第四十九条第一項第一号 (Article 49, paragraph (1), item (i)), art-49/par-1/item-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-49/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-49/par-1/item-1
- art-46-2/par-10/item-2: 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/ja/national-tax-general-rules-act/art-46-2/par-11 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-11
- art-46-2/par-10/item-3: 前条 → 国税通則法 第四十六条 (Article 46), art-46 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46 · https://japanlaw.org/l/337AC0000000066/art-46
- art-46-2/par-11: 第六項 → 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/ja/national-tax-general-rules-act/art-46-2/par-6 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-6
- art-46-2/par-12: 前項 → 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/ja/national-tax-general-rules-act/art-46-2/par-11 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-11
- art-46-2/par-13: 第十一項 → 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/ja/national-tax-general-rules-act/art-46-2/par-11 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-11

## Cited by

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

- 国税通則法 第四十六条の二第五項（納税の猶予の申請手続等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-5 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-5
- 国税通則法 第四十六条の二第六項（納税の猶予の申請手続等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-6 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-6
- 国税通則法 第四十六条の二第七項（納税の猶予の申請手続等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-7 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-7
- 国税通則法 第四十六条の二第八項（納税の猶予の申請手続等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-8 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-8
- 国税通則法 第四十六条の二第九項（納税の猶予の申請手続等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-9 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-9
- 国税通則法 第四十六条の二第十項（納税の猶予の申請手続等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-10 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-10
- 国税通則法 第四十六条の二第十項第二号（納税の猶予の申請手続等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-10/item-2 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-10/item-2
- 国税通則法 第四十六条の二第十一項（納税の猶予の申請手続等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-11 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-11
- 国税通則法 第四十六条の二第十二項（納税の猶予の申請手続等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-12 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-12
- 国税通則法 第四十六条の二第十三項（納税の猶予の申請手続等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-13 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-13
- 国税通則法 第四十七条第二項（納税の猶予の通知等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-47/par-2 · https://japanlaw.org/l/337AC0000000066/art-47/par-2
- 国税通則法 附則第三十九条第一項（国税通則法の一部改正に伴う経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-39/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-39/par-1
- 国税通則法 附則第二十三条第二項（国税通則法の一部改正に伴う経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-23/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-23/par-2
- 租税特別措置法 第四十条の三の四第四項（内部取引に係る課税の特例に係る納税の猶予） — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-4
- 租税特別措置法 第六十六条の四の二第四項（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/ja/special-taxation-measures-act/art-66-4-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-4

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/337AC0000000066/20260624_508AC0000000046), retrieved 2026-09-18
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on General Rules for National Taxes — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb), retrieved 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-010, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-011, translated 2026-09-18
- This site's parser, version 211 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18