法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(延払条件付譲渡に係る所得税額の延納の手続等)
第百三十三条  前条第一項の規定による延納の許可を申請しようとする居住者は、その延納を求めようとする所得税に係る第百二十八条（確定申告による納付）又は第百二十九条（死亡の場合の確定申告による納付）の規定による納付の期限までに、延納を求めようとする所得税の額及び期間（二回以上に分割して納付しようとする場合には、各分納税額ごとに延納を求めようとする期間及びその額）その他財務省令で定める事項を記載した申請書に担保の提供に関する書類を添附し、これを納税地の所轄税務署長に提出しなければならない。

Process for Deferring Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis
Article 133  A Resident seeking to apply for permission to defer a tax payment pursuant to the provisions of paragraph (1) of the preceding Article must submit a paper-based application to the competent district tax office director for the locality in which the Resident pays taxes, indicating the amount of income taxes whose payment the Resident is requesting to defer, the period of the deferment (or, if the Resident is requesting to pay the income taxes in two or more installments, the period between installment payments and the amount of each installment payment that the Resident is requesting to make as a deferred payment), and giving the information prescribed by Ministry of Finance Order, accompanied by a document concerning the provision of collateral, by the payment due date for those income taxes, pursuant to Article 128 (Payment upon Filing) or Article 129 (Payment upon Filing in the Event of the Taxpayer's Death).

税務署長は、前項の申請書の提出があつた場合には、その提出をした居住者及びその申請に係る事項について前条第一項各号に掲げる要件を満たすかどうか、その申請書に記載された延納に係る所得税の額若しくは延納の期間又は各分納税額に係る延納の期間若しくはその額が同項に規定する延払条件付譲渡に係る契約において定められている賦払金の支払の期日及びその賦払金の額に照らし相当であるかどうかその他必要な事項を調査し、その調査したところにより、その申請に係る所得税の額の全部若しくは一部につきその申請に係る条件若しくはこれを変更した条件により延納の許可をし、又はその申請を却下する。

Upon the submission of a paper-based application as referred to in the preceding paragraph, the district tax office director examines whether the Resident submitting the paper-based application and the information given in the application meet the requirements set forth in the items of paragraph (1) of the preceding Article; examines whether either the amount of income taxes whose payment the Resident is requesting to defer and the deferment period or the period between installment payments and the amount of each installment payment that the Resident has indicated in the paper-based application are reasonable, in light of the installment payment due dates and amounts as defined in the contract for the deferred-payment transfer prescribed in that paragraph; and examines any other necessary matters; and, based on the results of that examination, either permits the deferment of payment for all or a part of the income taxes to which the application pertains under the conditions indicated in the application or under alternate conditions, or denies the application.

税務署長は、前項の延納の許可をする場合において、その申請をした居住者の提供しようとする担保が適当でないと認めるときは、その変更を求めることができる。この場合において、その者がその変更の求めに応じなかつたときは、その申請を却下することができる。

Before permitting a Resident to defer payment as referred to in the preceding paragraph, if the district tax office director finds that the collateral that the Resident filing the application seeks to provide is not appropriate, the director may request the Resident to change this. If the Resident fails to respond to the request in such a case, the district tax office director may deny the application.

税務署長は、第一項の申請に係る延納の許可又は却下の処分をするときは、その申請をした居住者に対し、書面により、その延納の許可に係る所得税の額及び延納の条件又は却下の旨及びその理由を通知する。

When permitting a Resident to defer payment or when denying an application as referred to in paragraph (1), the district tax office director must notify the Resident filing the application via a paper-based notice of either the amount of income taxes subject to the permission to defer payment and the conditions of the deferment, or of the denial of the application and the reason therefor.

税務署長は、第一項の申請書の提出があつた場合において、相当の理由があると認めるときは、その申請に係る所得税の額の全部又は一部の徴収を猶予することができる。

If a paper-based application as referred to in paragraph (1) is submitted, the district tax office director may suspend collection of all or a part of the amount of income taxes to which the application pertains on finding there to be adequate grounds to do so.