OFFICIAL GAZETTE

Articles 7 and 8 shall be amended as follows:
Article 7. In a case where a taxpayer comes under
any of the following items, the Government
may, if it deems it difficult to collect the national
tax to be collected or disposal charges of
delinquency to be paid by the taxpayer in lump
sum cash,, postpone the collection of the whole
or a part of the national tax or disposal charges
of delinquency concerned only for one^-year-period,
by an application of the taxpayer, to the
extent of the amount which is deemed difficult
to be collected or paid in lump sum cash:
1. In case a taxpayer's property has suffered
from earthquake, storm, flood, lightening, fire
or the like, or theft;
2. In case a taxpayer or his relative has been
taken ill;
8. In case a taxpayer has discontinued or suspended
his business;
4. In case a taxpayer's business has suffer-ed
a serious loss;
5. In case there occurs any event similar to
that enumerated in each of the preceding
items.
Tihe same shalljapply to the case where a
taxpayer on whom the national tax (excluding
the interest on delinquent tax and the additional
taxds; hereinafter the same in this paragraph)
was imposed after the lapse of one year from
the time when the Government can exercise the
taxing power to the tax concerned is difficult
to pay the whole or a part of tax to toe collected
due to the assessment (including the interest
on delinquent tax, additional taxes, delinquent
additional tax and disposal charges of delinquency,
which are related to the national tax concerned)
in lump sum cash; provided that the
application for the postponement of collection
Shall be made by the due date of payment of the
national tax concerned, and the period to be
postponed shall not *be over one year from the
due date of payment of the national tax concerned.
In case the collection may be postponed in
accordance with Article 9 of tihe Law concerning
Reduction, Exemption and Postponement of
Collection of Tax for Sufferers from Calamities
(Law No. 175 of 1947), the postponement of
tax collection on account of the calamity concerned
shall, notwithstanding the provision of
paragraph 1, be subject to the provisions of the
same Law.
Article 7-(2). The Government may, in the case
of postponement of tax collection under paragraph
1 of the preceding Article, if the amount
of tax of which collection may be postponed exceeds
50,000 yen and the Government recognizes
necessity for securing the collection of the tax
concerned, procure adequate security within the
limit of the amount of which payment is to be
postponed.
The Government shall, in the case of the
postponement of tax collection under paragraph
2 of the preceding Article, procure the security
within the limit of the amount of which collection
is postponed; provided that the same shall
not apply to the cases where the amount of
wihich collection may be postponed is not more
than 50,000 yen and where it is difficult to procure
the adequate security due to the special
causes.
In the case of procuration of the security under
the preceding two paragraphs, if there is
any property already attached concerning the
national tax and disposal charges of delinquency
of which payments may be postponed, the amount
of security concerned shall not exceed
the amount of which collection may be postponed,
minus the value of the property attached.
In case the Government has postponed the
collection under the preceding Article, if there
is any property already attached concerning the
national tax and disposal charges of delinquency
of which collection was postponed, the Government
may release such attachment by an
application of the taxpayer.
In case the Government recognizes that the
value of security will be decreased or that the
fund of guarantor will become insufficinet to the
amount of which collection was postponed or
the attachment was released under the preceding
paragraph, the Government may claim the
increase of security, offering of other securities,
or the change of guarantor or security.
The necessary matters concerning the kind
of security and precedure for offering of the
security shall be prescribed by Cabinet Order.
Article 7-(3). In case a person who got a benefit
of postponement of collection in accordance
with Article 7 comes under any one of the foling
items, the Government may cancel wholly
or partially the postponement of collection concerning
the national tax and disposal charges of
delinquency of which collection was postponed
and collect it in lump sum. In this case, the
Government shall hear in advance the explanation
of a person who got a benefit of postponement
of collection, except for the emergent case:
1. Where a taxpayer has failed to pay the
national tax and disposal charges of delinquency
which is allowed to be paid in instalment,
by the due date of payment;
2. Where a taxpayer has not obeyed the request
under paragraph 5 of the preceding
Article ;
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