# 国税通則法 / Act on General Rules for National Taxes — 第四十八条 (Article 48) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-48. 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: 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: 第四十八条 (Article 48)（納税の猶予の効果） — address `art-48` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-general-rules-act/art-48 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-48 - 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. --- ### 第四十八条（納税の猶予の効果） — (Effect of Tax Payment Grace Period) caption: Ministry of Justice translation — Japanese Law Translation Database System art-48 · https://japanlaw.org/ja/national-tax-general-rules-act/art-48 · https://japanlaw.org/l/337AC0000000066/art-48 **第一項** 税務署長等は、納税の猶予をしたときは、その猶予期間内は、その猶予に係る金額に相当する国税につき、新たに督促及び滞納処分（交付要求を除く。）をすることができない。 art-48/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-48/par-1 · https://japanlaw.org/l/337AC0000000066/art-48/par-1 The district director of the tax office, etc., when they have granted a tax payment grace period, may not make a further demand nor execute the delinquent tax collection procedure (excluding a request for share distribution) within the grace period with regard to the national tax equivalent to the amount under the grace period. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 税務署長等は、納税の猶予をした場合において、その猶予に係る国税につき既に滞納処分により差し押さえた財産があるときは、その猶予を受けた者の申請に基づき、その差押えを解除することができる。 art-48/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-48/par-2 · https://japanlaw.org/l/337AC0000000066/art-48/par-2 Where the district director of the tax office, etc. has granted a tax payment grace period, if any property has been seized through a delinquent tax collection procedure with regard to the national tax under the grace period, they may cancel the seizure upon application by the recipient of the grace period. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 税務署長等は、納税の猶予をした場合において、その猶予に係る国税につき差し押さえた財産のうちに天然果実を生ずるもの又は有価証券、債権若しくは国税徴収法第七十二条第一項（特許権等の差押手続）に規定する無体財産権等があるときは、第一項の規定にかかわらず、その取得した天然果実又は同法第二十四条第五項第二号（譲渡担保権者の物的納税責任）に規定する第三債務者等から給付を受けた財産で金銭以外のものにつき滞納処分を執行し、その財産に係る同法第百二十九条第一項（配当の原則）に規定する換価代金等をその猶予に係る国税に充てることができる。 art-48/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-48/par-3 · https://japanlaw.org/l/337AC0000000066/art-48/par-3 Where the district director of the tax office, etc. has granted a tax payment grace period, if the property seized with regard to the national tax under the grace period contains any property that yields natural fruits, any securities or claims or any incorporeal property, etc. prescribed in Article 72, paragraph (1) (Seizure Procedure for Patent Rights) of the National Tax Collection Act, they may, notwithstanding the provisions of paragraph (1), execute the delinquent tax collection procedure upon the natural fruits acquired or property, other than money, delivered by a third party obligor, etc. prescribed in Article 24, paragraph (5), item (ii) (Limited Tax Liability of Mortgagee by Transfer) of the Act, and appropriate any proceeds, etc. realized by liquidation of such property as prescribed in Article 129, paragraph (1) (Principle of Distribution) of the Act to the national tax under the grace period. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 前項の場合において、同項の第三債務者等から給付を受けた財産のうちに金銭があるときは、第一項の規定にかかわらず、当該金銭をその猶予に係る国税に充てることができる。 art-48/par-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-48/par-4 · https://japanlaw.org/l/337AC0000000066/art-48/par-4 In the case described in the preceding paragraph, if the property delivered by the third party obligor, etc. set forth in the paragraph contains any money, such money may be appropriated to the national tax under the grace period, notwithstanding paragraph (1). Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-48/par-3: 国税徴収法第七十二条第一項 → 国税徴収法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-72/par-1 · https://japanlaw.org/l/334AC0000000147/art-72/par-1 - art-48/par-3: 第一項 → 国税通則法 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-48/par-1 · https://japanlaw.org/l/337AC0000000066/art-48/par-1 - art-48/par-3: 同法第二十四条第五項第二号 → 国税徴収法 第二十四条第五項第二号 (Article 24, paragraph (5), item (ii)), art-24/par-5/item-2 — https://japanlaw.org/ja/national-tax-collection-act/art-24/par-5/item-2 · https://japanlaw.org/l/334AC0000000147/art-24/par-5/item-2 - art-48/par-3: 同法第百二十九条第一項 → 国税徴収法 第百二十九条第一項 (Article 129, paragraph (1)), art-129/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-129/par-1 · https://japanlaw.org/l/334AC0000000147/art-129/par-1 - art-48/par-4: 前項 → 国税通則法 第四十八条第三項 (Article 48, paragraph (3)), art-48/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-48/par-3 · https://japanlaw.org/l/337AC0000000066/art-48/par-3 - art-48/par-4: 第一項 → 国税通則法 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-48/par-1 · https://japanlaw.org/l/337AC0000000066/art-48/par-1 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 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/ja/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/ja/national-tax-collection-act/art-152/par-4 · https://japanlaw.org/l/334AC0000000147/art-152/par-4 - 国税通則法 第四十八条第三項（納税の猶予の効果） — https://japanlaw.org/ja/national-tax-general-rules-act/art-48/par-3 · https://japanlaw.org/l/337AC0000000066/art-48/par-3 - 国税通則法 第四十八条第四項（納税の猶予の効果） — https://japanlaw.org/ja/national-tax-general-rules-act/art-48/par-4 · https://japanlaw.org/l/337AC0000000066/art-48/par-4 - 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 - This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18