With regard to the part of a national tax pertaining to the dispositions listed in the following items, the prescription of the national tax collection right is not completed during the period specified in the respective items, and begins to run anew from the time that period has elapsed:
a reassessment or determination: the period until the due date for payment under the provisions of Article 35, paragraph (2), item (ii) (Payment of National Tax using the Self-Assessment System) of the national tax to be paid based on the reassessment or determination;
更正又は決定 その更正又は決定により納付すべき国税の第三十五条第二項第二号（申告納税方式による国税等の納付）の規定による納期限までの期間
an assessment and determination regarding penalty tax for understatement, penalty tax for failure to file or heavy penalty tax (limited to heavy penalty tax under Article 68, paragraph (1), (2) or (4) (limited to the part pertaining to heavy penalty tax under paragraph (1) or (2) of that Article) (Heavy Penalty Tax)): the period until the due date for payment under the provisions of Article 35, paragraph (3) of these national taxes to be paid based on the assessment and determination;
a notice relating to tax payment: the period until the time limit for payment designated in the notice;
納税に関する告知 その告知に指定された納付に関する期限までの期間
a demand: the period until the day on which 10 days have elapsed counting from the day on which the letter of demand or the written payment reminder for the demand was sent (or, if an attachment was made before that day pursuant to the provisions of Article 47, paragraph (2) (Requirements for Attachment) of the National Tax Collection Act, the day on which the attachment was made);
督促 督促状又は督促のための納付催告書を発した日から起算して十日を経過した日（同日前に国税徴収法第四十七条第二項（差押えの要件）の規定により差押えがされた場合には、そのされた日）までの期間
a request for share distribution: the period during which the request for share distribution is pending (excluding any period during which the notice under Article 82, paragraph (2) (Procedures for Request for Share Distribution) of the National Tax Collection Act has not been given).
交付要求 その交付要求がされている期間（国税徴収法第八十二条第二項（交付要求の手続）の通知がされていない期間があるときは、その期間を除く。）
Even if the compulsory liquidation procedure pertaining to the request for share distribution referred to in item (v) of the preceding paragraph is revoked, the effect of the suspension of completion and renewal of prescription under the provisions of that paragraph is not precluded.
The prescription period of the national tax collection right pertaining to a national tax which a taxpayer has evaded in whole or in part or of which a taxpayer has received a refund in whole or in part through deception or other wrongful acts, or to income tax subject to the special provisions for departure from Japan, etc., does not run for two years from the statutory payment due date of the national tax; provided, however, that where any of the acts or dispositions listed in the following items have been carried out within two years from the day following the statutory payment due date, the prescription period commences to run from the day following the day specified in each item in relation to each part of the national tax to which such act or disposition pertains for the categories of acts or dispositions listed in the items, and where an act or disposition has been carried out by the statutory payment due date, the prescription commences to run from the day following the statutory payment due date in relation to each part of the national tax to which the act or disposition pertains:
filing of a tax return:The day on which the return is filed;
納税申告書の提出 当該申告書が提出された日
a reassessment or determination, etc. (excluding an assessment and determination regarding penalty tax): the day on which the written notice of the reassessment or determination or the written notice of assessment and determination regarding the reassessment or determination, etc. is given (where notice of the assessment and determination is given orally in lieu of service of the written notice of assessment and determination regarding the reassessment or determination, etc., the day on which notice of the assessment and determination is given);
a notice relating to tax payment (excluding a notice pertaining to national tax for which a written notice of assessment and determination has been given (including a notice pertaining to national tax for which notice of assessment and determination has been given orally in lieu of service of a written notice of assessment and determination)): the day on which the written notice of tax payment is given (where the notice is given orally in lieu of service of written notice, the day on which the notice is given orally); or
payment of a national withholding tax without receiving a notice of tax payment: the day on which the payment is made.
納税の告知を受けることなくされた源泉徴収等による国税の納付 当該納付の日
With regard to national tax subject to the postponement of tax payment, tax payment grace period or collection grace period or of a delinquent tax collection procedure execution grace period (including any delinquent tax and interest tax payable together with the national tax), the prescription period of the national tax collection right does not run during the period in which such postponement or grace period is effective.
When the prescription of the national tax collection right for a national tax (excluding accessory tax, negligence tax and expenses for the delinquent tax collection procedure for national tax) is not completed or begins to run anew, the prescription of the national tax collection right for the delinquent tax or interest tax on the part of the national tax for which the prescription is not completed or begins to run anew is not completed or begins to run anew.
When a national tax (excluding accessory tax, negligence tax and expenses for the delinquent tax collection procedure for national tax) has been paid, the prescription of the national tax collection right for the delinquent tax or interest tax on the paid part of the national tax begins to run anew from the time of the payment.