A person who has filed a return filed by the due date must, as provided for in the national tax laws, pay to the State the national tax equivalent to the tax amount stated in the return as the amount payable by filing the return, by its statutory payment due date (for a national tax subject to postponement of tax payment, by the due date for payment under that postponement).
The taxpayer of a national tax equivalent to any of the amounts listed in the following items must pay the national tax to the State by the day specified in the items (in the case of a national tax for which the due date for payment is otherwise specified by the national tax laws pertaining to the postponement of tax payments and other national taxes, by such due date for payment as specified in the relevant law):
the tax amount stated in a return filed after the due date as the amount payable by filing such return, or the amount set forth in Article 19, paragraph (4), item (ii) (Amended Return) as stated in an amended return (where the filing of the amended return newly gives rise to a tax amount payable, such tax amount payable): the day on which such return filed after the due date or amended return is filed; or
期限後申告書の提出により納付すべきものとしてこれに記載した税額又は修正申告書に記載した第十九条第四項第二号（修正申告）に掲げる金額（その修正申告書の提出により納付すべき税額が新たにあることとなつた場合には、当該納付すべき税額） その期限後申告書又は修正申告書を提出した日
the amount listed in Article 28, paragraph (2), item (iii) (a) through (c) (Procedures for Reassessment or Determination) as stated in a written notice of reassessment (where the reassessment newly gives rise to a tax amount payable, such tax amount payable), or the tax amount payable as stated in a written notice of determination: the day on which one month has elapsed from the day following the day on which the written notice of reassessment or written notice of determination was given.
更正通知書に記載された第二十八条第二項第三号イからハまで（更正又は決定の手続）に掲げる金額（その更正により納付すべき税額が新たにあることとなつた場合には、当該納付すべき税額）又は決定通知書に記載された納付すべき税額 その更正通知書又は決定通知書が発せられた日の翌日から起算して一月を経過する日
A person who has received a written notice of assessment and determination concerning penalty tax for understatement, penalty tax for failure to file or heavy penalty tax (limited to the heavy penalty tax under Article 68, paragraph (1), (2) or (4) (limited to the part concerning the heavy penalty tax under paragraph (1) or (2) of that Article) (Heavy Penalty Tax); the same applies hereinafter in this paragraph) must pay the penalty tax for understatement, penalty tax for failure to file or heavy penalty tax in the amount stated in the notice by the day on which one month has elapsed from the day following the day on which the notice was given.