# 国税通則法 / Act on General Rules for National Taxes — 第四十九条 (Article 49)

- 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: 第四十九条 (Article 49)（納税の猶予の取消し） — address `art-49`
- 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-49
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-49
- 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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### 第四十九条（納税の猶予の取消し） — (Revocation of Tax Payment Grace Period)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-49 · https://japanlaw.org/ja/national-tax-general-rules-act/art-49 · https://japanlaw.org/l/337AC0000000066/art-49</sup>

  **第一項**  納税の猶予を受けた者が次の各号のいずれかに該当する場合には、税務署長等は、その猶予を取り消し、又は猶予期間を短縮することができる。
  <sup>art-49/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-49/par-1 · https://japanlaw.org/l/337AC0000000066/art-49/par-1</sup>
  Where a person who has been granted a tax payment grace period falls under any of the following items, the district director of the tax office, etc. may revoke the grace period or shorten the grace period:
  <sup>machine translation, not official</sup>

    **一**  第三十八条第一項各号（繰上請求）のいずれかに該当する事実がある場合において、その者がその猶予に係る国税を猶予期間内に完納することができないと認められるとき。
    <sup>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</sup>
    where there is a fact that falls under any of the items of Article 38, paragraph (1) (Advance Demand), and the person is found to be unable to pay the national tax under the grace period in full within the grace period;
    <sup>machine translation, not official</sup>

    **二**  第四十七条第一項（納税の猶予の通知等）の規定により通知された分割納付の各納付期限ごとの納付金額をその納付期限までに納付しないとき（税務署長等がやむを得ない理由があると認めるときを除く。）。
    <sup>art-49/par-1/item-2 · 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</sup>
    where the person does not pay, by the relevant due date, the amount to be paid by each due date for the installment payments notified pursuant to the provisions of Article 47, paragraph (1) (Notice of Tax Payment Grace Period) (excluding where the district director of the tax office, etc. finds that there are unavoidable reasons);
    <sup>machine translation, not official</sup>

    **三**  その猶予に係る国税につき提供された担保について税務署長等が第五十一条第一項（担保の変更等）の規定によつてした命令に応じないとき。
    <sup>art-49/par-1/item-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-49/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-49/par-1/item-3</sup>
    where the person does not follow an order issued by the district director of the tax office, etc. pursuant to the provisions of Article 51, paragraph (1) (Change to Security) with regard to the security provided for the national tax under the grace period; or
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **四**  新たにその猶予に係る国税以外の国税を滞納したとき（税務署長等がやむを得ない理由があると認めるときを除く。）。
    <sup>art-49/par-1/item-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-49/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-49/par-1/item-4</sup>
    where the person newly becomes delinquent in a national tax other than the national tax under the grace period (excluding where the district director of the tax office, etc. finds that there are unavoidable reasons);
    <sup>machine translation, not official</sup>

    **五**  偽りその他不正な手段によりその猶予又はその猶予の期間の延長の申請がされ、その申請に基づきその猶予をし、又はその猶予期間の延長をしたことが判明したとき。
    <sup>art-49/par-1/item-5 · https://japanlaw.org/ja/national-tax-general-rules-act/art-49/par-1/item-5 · https://japanlaw.org/l/337AC0000000066/art-49/par-1/item-5</sup>
    where it is found that an application for the grace period or an extension of the grace period was filed by deception or other wrongful means, and that the grace period was granted or the grace period was extended based on that application; or
    <sup>machine translation, not official</sup>

    **六**  前各号に掲げる場合を除き、その者の財産の状況その他の事情の変化によりその猶予を継続することが適当でないと認められるとき。
    <sup>art-49/par-1/item-6 · https://japanlaw.org/ja/national-tax-general-rules-act/art-49/par-1/item-6 · https://japanlaw.org/l/337AC0000000066/art-49/par-1/item-6</sup>
    except for the cases listed in the preceding items, where it is found to be inappropriate to maintain the grace period due to any change in the state of the person's property or other circumstances.
    <sup>machine translation, not official</sup>

  **第二項**  税務署長等は、前項の規定により納税の猶予を取り消し、又は猶予期間を短縮する場合には、第三十八条第一項各号のいずれかに該当する事実があるときを除き、あらかじめ、その猶予を受けた者の弁明を聞かなければならない。ただし、その者が正当な理由がなくその弁明をしないときは、この限りでない。
  <sup>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</sup>
  Where the district director of the tax office, etc. revokes a tax payment grace period or shortens a grace period pursuant to the provisions of the preceding paragraph, they must hear an explanation in advance from the person who has been granted the grace period, except where there is a fact that falls under any of the items of Article 38, paragraph (1); provided, however, that this does not apply if such person fails to provide an explanation without justifiable grounds.
  <sup>machine translation, not official</sup>

  **第三項**  税務署長等は、第一項の規定により納税の猶予を取り消し、又は猶予期間を短縮したときは、その旨を納税者に通知しなければならない。
  <sup>art-49/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-49/par-3 · https://japanlaw.org/l/337AC0000000066/art-49/par-3</sup>
  When the district director of the tax office, etc. has revoked a tax payment grace period or shortened a grace period pursuant to the provisions of paragraph (1), they must notify the taxpayer of such fact.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-49/par-1/item-1: 第三十八条第一項 → 国税通則法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-38/par-1 · https://japanlaw.org/l/337AC0000000066/art-38/par-1
- art-49/par-1/item-2: 第四十七条第一項 → 国税通則法 第四十七条第一項 (Article 47, paragraph (1)), 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
- art-49/par-1/item-3: 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-49/par-1/item-6: 前各号 → 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-49/par-1/item-6: 前各号 → 国税通則法 第四十九条第一項第二号 (Article 49, paragraph (1), item (ii)), art-49/par-1/item-2 — 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
- art-49/par-1/item-6: 前各号 → 国税通則法 第四十九条第一項第三号 (Article 49, paragraph (1), item (iii)), art-49/par-1/item-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-49/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-49/par-1/item-3
- art-49/par-1/item-6: 前各号 → 国税通則法 第四十九条第一項第四号 (Article 49, paragraph (1), item (iv)), art-49/par-1/item-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-49/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-49/par-1/item-4
- art-49/par-1/item-6: 前各号 → 国税通則法 第四十九条第一項第五号 (Article 49, paragraph (1), item (v)), art-49/par-1/item-5 — https://japanlaw.org/ja/national-tax-general-rules-act/art-49/par-1/item-5 · https://japanlaw.org/l/337AC0000000066/art-49/par-1/item-5
- art-49/par-2: 前項 → 国税通則法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-49/par-1 · https://japanlaw.org/l/337AC0000000066/art-49/par-1
- art-49/par-2: 第三十八条第一項 → 国税通則法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-38/par-1 · https://japanlaw.org/l/337AC0000000066/art-38/par-1
- art-49/par-3: 第一項 → 国税通則法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-49/par-1 · https://japanlaw.org/l/337AC0000000066/art-49/par-1

## Cited by

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

- 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 第四十六条の二第十項第一号（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-1 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-10/item-1
- 国税通則法 第四十九条第一項第六号（納税の猶予の取消し） — https://japanlaw.org/ja/national-tax-general-rules-act/art-49/par-1/item-6 · https://japanlaw.org/l/337AC0000000066/art-49/par-1/item-6
- 国税通則法 第四十九条第二項（納税の猶予の取消し） — https://japanlaw.org/ja/national-tax-general-rules-act/art-49/par-2 · https://japanlaw.org/l/337AC0000000066/art-49/par-2
- 国税通則法 第四十九条第三項（納税の猶予の取消し） — https://japanlaw.org/ja/national-tax-general-rules-act/art-49/par-3 · https://japanlaw.org/l/337AC0000000066/art-49/par-3
- 国税通則法 第六十三条第一項（納税の猶予等の場合の延滞税の免除） — https://japanlaw.org/ja/national-tax-general-rules-act/art-63/par-1 · https://japanlaw.org/l/337AC0000000066/art-63/par-1
- 国税通則法 第百五条第七項（不服申立てと国税の徴収との関係） — https://japanlaw.org/ja/national-tax-general-rules-act/art-105/par-7 · https://japanlaw.org/l/337AC0000000066/art-105/par-7
- 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
- 所得税法 第百三十四条第三項（延払条件付譲渡に係る所得税額の延納条件の変更） — https://japanlaw.org/ja/income-tax-act/art-134/par-3 · https://japanlaw.org/l/340AC0000000033/art-134/par-3
- 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 第百三十七条の二第九項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予） — https://japanlaw.org/ja/income-tax-act/art-137-2/par-9 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-9
- 所得税法 第百三十七条の三第十一項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予） — https://japanlaw.org/ja/income-tax-act/art-137-3/par-11 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-11
- 租税特別措置法 第四十条の三の四第五項（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-5 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-5
- 租税特別措置法 第六十六条の四の二第五項（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-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5
- 租税特別措置法 第七十条の四第三十一項（農地等を贈与した場合の贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-31 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-31
- 租税特別措置法 第七十条の六第三十六項（農地等についての相続税の納税猶予及び免除等） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6/par-36 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-36
- 租税特別措置法 第七十条の六の六第十四項（山林についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-6/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-14
- 租税特別措置法 第七十条の六の七第十二項（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-12
- 租税特別措置法 第七十条の六の八第十二項（個人の事業用資産についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-8/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-12
- 租税特別措置法 第七十条の六の十第十三項（個人の事業用資産についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-10/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-13
- 租税特別措置法 第七十条の七第十二項（非上場株式等についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-12
- 租税特別措置法 第七十条の七の二第十三項（非上場株式等についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-13
- 租税特別措置法 第七十条の七の九第九項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-9

---

## 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