The right of the State to collect a national tax (hereinafter referred to as the "national tax collection right" in this Section) is extinguished by prescription if it is not exercised within five years from the statutory payment due date of the national tax (in the case of a national tax to be paid based on a reassessment or an assessment and determination under the provisions of Article 70, paragraph (3) (Time Limit for Reassessment and Determination, etc. of National Tax), an assessment and determination under the provisions of paragraph (4) of that Article, a reassessment or determination, etc. under the provisions of paragraph (1), item (i) of the preceding Article, a reassessment or an assessment and determination under the provisions of item (iii) of that paragraph, or a reassessment or determination, etc. under the provisions of item (iv) of that paragraph, from the day on which the reassessment prescribed in Article 70, paragraph (3) or paragraph (1), item (i) or item (iii) of the preceding Article, the assessment and determination prescribed in Article 70, paragraph (4), the decision, etc. prescribed in paragraph (1), item (i) of the preceding Article, or the reassessment or determination, etc. prescribed in item (iv) of that paragraph was made; in the case of a national tax to be paid by reason of the overstatement of the tax amount equivalent to the amount of a refund based on a return of refund claim, as well as expenses for the delinquent tax collection procedure, from the day on which the right of collection may be exercised for these taxes; and in the case of negligence tax, from the day on which the tax liability was established; the same applies in paragraph (3) of the following Article).
国税の徴収を目的とする国の権利（以下この節において「国税の徴収権」という。）は、その国税の法定納期限（第七十条第三項（国税の更正、決定等の期間制限）の規定による更正若しくは賦課決定、同条第四項の規定による賦課決定、前条第一項第一号の規定による更正決定等、同項第三号の規定による更正若しくは賦課決定又は同項第四号の規定による更正決定等により納付すべきものについては、第七十条第三項若しくは前条第一項第一号若しくは第三号に規定する更正、第七十条第四項に規定する賦課決定、前条第一項第一号に規定する裁決等又は同項第四号に規定する更正決定等があつた日とし、還付請求申告書に係る還付金の額に相当する税額が過大であることにより納付すべきもの及び国税の滞納処分費については、これらにつき徴収権を行使することができる日とし、過怠税については、その納税義務の成立の日とする。次条第三項において同じ。）から五年間行使しないことによつて、時効により消滅する。
With regard to the prescription of the national tax collection right, invocation of the prescription is not to be required, and the benefit of the prescription may not be waived.
国税の徴収権の時効については、その援用を要せず、また、その利益を放棄することができないものとする。
With regard to the prescription of the national tax collection right, the provisions of the Civil Code apply mutatis mutandis, except as otherwise provided in this Section.
Read this with the articles around it
national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
refundmachine translation
「還付金」
A refund of national tax due to a taxpayer under the national tax laws.
Short name set inArticle 2, paragraph (1), item (vi)
statutory payment due datemachine translation
「法定納期限」
The deadline the national tax laws set for paying a national tax, with special rules for tax on a late or amended return, tax notified after its deadline, tax collected at once when an event occurs, and accessory tax; a deadline that has been advanced, or extended by postponement or a grace period, does not count.
Defined inArticle 2, paragraph (1), item (viii)· applies throughout the law
tax liabilitymachine translation
「納税義務」
The obligation to pay a national tax — or, for national withholding tax (源泉徴収等による国税), to collect it and pay it to the State.
Short name set inArticle 15, paragraph (1)
reassessmentmachine translation
「更正」
From Article 29 to Article 72, a reassessment under Article 24 or Article 26: the tax office director's (税務署長) correction, based on an investigation, of the tax base or tax amount stated in a tax return, or of one set by an earlier reassessment or determination (決定).
Short name set inArticle 29, paragraph (1)· applies only in this provision and in Articles 29 to 72
assessment and determination
「賦課決定」
A determination by the tax office director under Article 32 fixing the tax basis and the tax payable for a national tax assessed by the tax office (賦課課税方式), such as a penalty tax.
Short name set inArticle 32, paragraph (5)
reassessment or determination, etc.
「更正決定等」
A reassessment (更正), a determination (決定) under Article 25, or an assessment and determination (賦課決定) — the ways a tax office fixes or corrects the amount of tax payable.
Short name set inArticle 58, paragraph (1), item (i), (a)
return of refund claimmachine translation
「還付請求申告書」
A tax return filed to obtain a refund, of a kind specified by Cabinet Order (政令).
Short name set inArticle 61, paragraph (1), item (ii)
decision, etc.
「裁決等」
In Article 71, paragraph (1), item (i), a decision on an appeal (裁決 or 決定) or a court judgment (判決) concerning a reassessment or determination, etc. (更正決定等).
Short name set inArticle 71, paragraph (1), item (i)· applies only in this item
national tax collection rightmachine translation
「国税の徴収権」
The State's right to collect a national tax, which lapses by prescription if it is not exercised for five years from the tax's statutory payment due date (or from the other starting days Article 72 sets).
Short name set inArticle 72, paragraph (1)· applies only in this section