# 国税通則法 / Act on General Rules for National Taxes — 第四十七条 (Article 47) - 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: 第四十七条 (Article 47)（納税の猶予の通知等） — address `art-47` - 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-47 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-47 - 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. --- ### 第四十七条（納税の猶予の通知等） — (Notice of Tax Payment Grace Period) caption: Ministry of Justice translation — Japanese Law Translation Database System art-47 · https://japanlaw.org/ja/national-tax-general-rules-act/art-47 · https://japanlaw.org/l/337AC0000000066/art-47 **第一項** 税務署長等は、第四十六条（納税の猶予の要件等）の規定による納税の猶予（以下「納税の猶予」という。）をし、又はその猶予の期間を延長したとき（同条第九項の規定により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変更したときを含む。）は、その旨、猶予に係る金額、猶予期間、分割して納付させる場合の当該分割納付の各納付期限及び各納付期限ごとの納付金額（同項の規定による変更をした場合には、その変更後の各納付期限及び各納付期限ごとの納付金額）その他必要な事項を納税者に通知しなければならない。 art-47/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-47/par-1 · https://japanlaw.org/l/337AC0000000066/art-47/par-1 When the district director of the tax office, etc. has granted a tax payment grace period under the provisions of Article 46 (Requirements for Tax Payment Grace Period) (hereinafter referred to as a "tax payment grace period") or extended the grace period (including when they have changed each due date for the installment payments and the amount to be paid by each due date pursuant to the provisions of paragraph (9) of that Article), they must notify the taxpayer of such fact, the amount under the grace period, the grace period, each due date for the installment payments and the amount to be paid by each due date in the case of having the amount paid in installments (if a change has been made under the provisions of that paragraph, each due date and the amount to be paid by each due date after the change), and other necessary matters. machine translation, not official **第二項** 税務署長等は、前条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、納税の猶予又はその猶予の延長を認めないときは、その旨を納税者に通知しなければならない。 art-47/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-47/par-2 · https://japanlaw.org/l/337AC0000000066/art-47/par-2 Where a written application has been submitted under any of paragraphs (1) through (4) of the preceding Article, if the district director of the tax office, etc. does not grant a tax payment grace period or an extension of the grace period, they must notify the taxpayer of such fact. machine translation, not official --- ## Cites - art-47/par-1: 第四十六条 → 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-47/par-1: 同条第九項 → 国税通則法 第四十六条第九項 (Article 46, paragraph (9)), art-46/par-9 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-9 · https://japanlaw.org/l/337AC0000000066/art-46/par-9 - art-47/par-2: 前条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-47/par-2: 前条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-47/par-2: 前条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-47/par-2: 前条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 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 国税通則法 第二条第一項第八号（定義） — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-8 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-8 - 国税通則法 第四十六条第九項（納税の猶予の要件等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-9 · https://japanlaw.org/l/337AC0000000066/art-46/par-9 - 国税通則法 第四十九条第一項第二号（納税の猶予の取消し） — https://japanlaw.org/ja/national-tax-general-rules-act/art-49/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-49/par-1/item-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 - 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 --- ## 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-20260918T180319-011, 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