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Section 1 General Rules

第一節 通則

Article 15Establishment of Tax Liability and Determination of the Payable Tax Amount

第十五条(納税義務の成立及びその納付すべき税額の確定)

When the obligation to pay national tax (or, for national withholding tax, the obligation to collect it and pay it to the national government; hereinafter referred to as "tax liability") is established, the payable tax amount of that national tax is to be determined through the procedures prescribed in national tax laws, except for national tax for which the payable tax amount is determined without any special procedure upon the establishment of that liability.

国税を納付する義務(源泉徴収等による国税については、これを徴収して国に納付する義務。以下「納税義務」という。)が成立する場合には、その成立と同時に特別の手続を要しないで納付すべき税額が確定する国税を除き、国税に関する法律の定める手続により、その国税についての納付すべき税額が確定されるものとする。

Tax liability is established, for the national taxes set forth in the following items (excluding accessory tax in items (i) through (xiii)), at the time specified in each of those items (or, for those national taxes specified by Cabinet Order, at the time specified by Cabinet Order):

納税義務は、次の各号に掲げる国税(第一号から第十三号までにおいて、附帯税を除く。)については、当該各号に定める時(当該国税のうち政令で定めるものについては、政令で定める時)に成立する。

income tax (excluding that set forth in the following item): the time of the end of the calendar year;

所得税(次号に掲げるものを除く。) 暦年の終了の時

income tax subject to withholding: the time of the payment of interest, dividends, salaries, compensation, fees or any other income subject to withholding;

源泉徴収による所得税 利子、配当、給与、報酬、料金その他源泉徴収をすべきものとされている所得の支払の時

corporation tax and local corporation tax (excluding those set forth in the following item): the time of the end of the business year;

法人税及び地方法人税(次号に掲げるものを除く。) 事業年度の終了の時

corporation tax on the global minimum tax amount for each target fiscal year, corporation tax on the residual global minimum tax amount for each target fiscal year and corporation tax on the domestic minimum tax amount for each target fiscal year, and local corporation tax on the specified base corporation tax amount pertaining to the global minimum tax amount, etc. and local corporation tax on the specified base corporation tax amount pertaining to the domestic minimum tax amount: the time of the end of the target fiscal year (meaning the target fiscal year prescribed in Article 15-2 (Meaning of Target Fiscal Year) of the Corporation Tax Act);

各対象会計年度の国際最低課税額に対する法人税、各対象会計年度の国際最低課税残余額に対する法人税及び各対象会計年度の国内最低課税額に対する法人税並びに国際最低課税額等に係る特定基準法人税額に対する地方法人税及び国内最低課税額に係る特定基準法人税額に対する地方法人税 対象会計年度(法人税法第十五条の二(対象会計年度の意義)に規定する対象会計年度をいう。)の終了の時

inheritance tax: the time of the acquisition of property through inheritance or bequest (including a gift that takes effect upon the death of the donor);

相続税 相続又は遺贈(贈与者の死亡により効力を生ずる贈与を含む。)による財産の取得の時

gift tax: the time of the acquisition of property through a gift (excluding a gift that takes effect upon the death of the donor);

贈与税 贈与(贈与者の死亡により効力を生ずる贈与を除く。)による財産の取得の時

land value tax: the taxable time (meaning the taxable time prescribed in );

地価税 課税時期((定義)に規定する課税時期をいう。)

consumption tax, etc.: the time of the taxable transfer, etc. of assets or of specified taxable purchases, or the time of shipment from the place of manufacture of the taxable goods (for petroleum gas tax, the petroleum gas filling place; for petroleum and coal tax, the place of extraction of crude oil, gaseous hydrocarbons or coal) or of withdrawal from a bonded area;

消費税等 課税資産の譲渡等若しくは特定課税仕入れをした時又は課税物件の製造場(石油ガス税については石油ガスの充塡場とし、石油石炭税については原油、ガス状炭化水素又は石炭の採取場とする。)からの移出若しくは保税地域からの引取りの時

aviation fuel tax: the time of loading aviation fuel onto an aircraft;

航空機燃料税 航空機燃料の航空機への積込みの時

tax for promotion of power-resources development: the time when the right to receive payment of charges for electricity sold becomes fixed;

電源開発促進税 販売電気の料金の支払を受ける権利の確定の時

motor vehicle tonnage tax: the time of the issuance or return of a motor vehicle inspection certificate or the time of the designation of the vehicle number for a notified light motor vehicle;

自動車重量税 自動車検査証の交付若しくは返付の時又は届出軽自動車についての車両番号の指定の時

international tourist tax: the time of departure from Japan;

国際観光旅客税 本邦からの出国の時

stamp tax: the time of the preparation of a taxable document;

印紙税 課税文書の作成の時

registration and license tax: the time of registration, recording, patent, license, permission, approval, accreditation, designation or skill certification;

登録免許税 登記、登録、特許、免許、許可、認可、認定、指定又は技能証明の時

penalty tax for understatement, penalty tax for failure to file, or heavy penalty tax under Article 68, paragraph (1), (2) or (4) (limited to the part concerning heavy penalty tax under paragraph (1) or (2) of that Article) (Heavy Penalty Tax): the time at which the statutory tax return due date passes;

過少申告加算税、無申告加算税又は第六十八条第一項、第二項若しくは第四項(同条第一項又は第二項の重加算税に係る部分に限る。)(重加算税)の重加算税 法定申告期限の経過の時

penalty tax for non-payment or heavy penalty tax under Article 68, paragraph (3) or (4) (limited to the part concerning heavy penalty tax under paragraph (3) of that Article): the time at which the statutory payment due date passes.

不納付加算税又は第六十八条第三項若しくは第四項(同条第三項の重加算税に係る部分に限る。)の重加算税 法定納期限の経過の時

National taxes for which the payable tax amount is determined without any special procedure upon the establishment of the tax liability are the following national taxes:

納税義務の成立と同時に特別の手続を要しないで納付すべき税額が確定する国税は、次に掲げる国税とする。

income tax payable pursuant to the provisions of Part II, Chapter V, Section 1 (Tax Prepayments) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 (Filing of Returns, Payment of Taxes, and Issuance of Refunds) of that Act) (hereinafter referred to as "income tax subject to estimated tax prepayment");

所得税法第二編第五章第一節(予定納税)(同法第百六十六条(申告、納付及び還付)において準用する場合を含む。)の規定により納付すべき所得税(以下「予定納税に係る所得税」という。)

motor vehicle tonnage tax;

自動車重量税

international tourist tax payable pursuant to ;

(国際観光旅客等による納付)の規定により納付すべき国際観光旅客税

stamp tax (excluding stamp tax subject to the provisions of (Special Provisions on Filing Returns and Payment by Indication of Format) and , and negligence tax);

印紙税((書式表示による申告及び納付の特例)及び(預貯金通帳等に係る申告及び納付等の特例)の規定の適用を受ける印紙税及び過怠税を除く。)

registration and license tax;

登録免許税

delinquent tax and interest tax.

延滞税及び利子税

Article 16Methods of Determining the Payable Tax Amount of National Tax

第十六条(国税についての納付すべき税額の確定の方式)

The procedure for determining the payable tax amount of national tax is to follow one of the methods set forth in the following items, and the content of those methods is as set forth in those items:

国税についての納付すべき税額の確定の手続については、次の各号に掲げるいずれかの方式によるものとし、これらの方式の内容は、当該各号に掲げるところによる。

self-assessment system: a method under which the payable tax amount is, in principle, determined by the return filed by the taxpayer, and is determined by a disposition of the district director or the director-general of a customs house only if no return has been filed, if the calculation of the tax amount in the return has not complied with the provisions of national tax laws, or if the tax amount otherwise differs from what the district director or the director-general of a customs house has found through examination;

申告納税方式 納付すべき税額が納税者のする申告により確定することを原則とし、その申告がない場合又はその申告に係る税額の計算が国税に関する法律の規定に従つていなかつた場合その他当該税額が税務署長又は税関長の調査したところと異なる場合に限り、税務署長又は税関長の処分により確定する方式をいう。

official assessment system: a method under which the payable tax amount is determined exclusively by a disposition of the district director or the director-general of a customs house.

賦課課税方式 納付すべき税額がもつぱら税務署長又は税関長の処分により確定する方式をいう。

Which of the methods set forth in the items of the preceding paragraph is used to determine the payable tax amount of national tax (excluding the national taxes set forth in the items of paragraph (3) of the preceding Article) is as follows:

国税(前条第三項各号に掲げるものを除く。)についての納付すべき税額の確定が前項各号に掲げる方式のうちいずれの方式によりされるかは、次に定めるところによる。

national tax for which the taxpayer is required, under the provisions of national tax laws, to file a return of the payable tax amount when the tax liability is established: the self-assessment system;

納税義務が成立する場合において、納税者が、国税に関する法律の規定により、納付すべき税額を申告すべきものとされている国税 申告納税方式

national tax other than that set forth in the preceding item: the official assessment system.

前号に掲げる国税以外の国税 賦課課税方式

Section 2 Procedures for Determining the Tax Amount, etc. of National Tax Using the Self-Assessment System

第二節 申告納税方式による国税に係る税額等の確定手続

Subsection 1 Tax Returns

第一款 納税申告

Article 17Filing of a Return by the Due Date

第十七条(期限内申告)

A taxpayer of national tax using the self-assessment system must submit a tax return to the district director by the statutory tax return due date, as prescribed in national tax laws.

申告納税方式による国税の納税者は、国税に関する法律の定めるところにより、納税申告書を法定申告期限までに税務署長に提出しなければならない。

A tax return filed pursuant to the provisions of the preceding paragraph is referred to as a "return filed by the due date."

前項の規定により提出する納税申告書は、期限内申告書という。

Article 18Filing of a Return after the Due Date

第十八条(期限後申告)

A person who should have submitted a return filed by the due date (including a person who was able to submit a return under Article 123, paragraph (1) (Filing Tax Returns Showing Losses), Article 125, paragraph (3) (Filing a Tax Return Showing Losses If the Taxpayer Has Died Partway Through the Year) or Article 127, paragraph (3) (Filing a Tax Return Showing Losses If the Taxpayer Will Become Absent From Japan Partway Through the Year) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of that Act) but did not submit that return within the time limit for its submission, and the heirs of those persons or any other person who has succeeded to all of the rights and obligations included in the property of those persons (in the case of a corporate split, limited to the corporation that succeeds to the liability of the split corporation to pay national taxes pursuant to the provisions of Article 7-2, paragraph (4) (Succession to the Obligation to Pay National Tax Pertaining to a Trust))) may submit a tax return to the district director even after the time limit for submission, until a determination is made under the provisions of Article 25 (Determination).

期限内申告書を提出すべきであつた者(所得税法第百二十三条第一項(確定損失申告)、第百二十五条第三項(年の中途で死亡した場合の確定損失申告)又は第百二十七条第三項(年の中途で出国をする場合の確定損失申告)(これらの規定を同法第百六十六条(非居住者に対する準用)において準用する場合を含む。)の規定による申告書を提出することができる者でその提出期限内に当該申告書を提出しなかつたもの及びこれらの者の相続人その他これらの者の財産に属する権利義務を包括して承継した者(法人が分割をした場合にあつては、第七条の二第四項(信託に係る国税の納付義務の承継)の規定により当該分割をした法人の国税を納める義務を承継した法人に限る。)を含む。)は、その提出期限後においても、第二十五条(決定)の規定による決定があるまでは、納税申告書を税務署長に提出することができる。

A tax return submitted pursuant to the provisions of the preceding paragraph is referred to as a "return filed after the due date."

前項の規定により提出する納税申告書は、期限後申告書という。

A return filed after the due date must state the matters required to be stated in a return filed by the due date for the national tax to which the return pertains, and, if there are documents required to be attached to that return filed by the due date, those documents must be attached to it.

期限後申告書には、その申告に係る国税の期限内申告書に記載すべきものとされている事項を記載し、その期限内申告書に添付すべきものとされている書類があるときは当該書類を添付しなければならない。

Article 19Amended Return

第十九条(修正申告)

A person who has submitted a tax return (including their heirs or any other person who has succeeded to all of the rights and obligations included in the property of the person who has submitted (in the case of a corporate split, limited to the corporation that succeeds to the liability of the split corporation to pay national taxes pursuant to the provisions of Article 7-2, paragraph (4) (Succession to Liability to Pay National Taxes Pertaining to Trust)); hereinafter the same applies in Article 23, paragraphs (1) and (2) (Request for Reassessment)) may, if the person falls under any of the following items, file another tax return to amend the tax basis, etc. (meaning the matters listed in Article 2, item (vi) (a) through (c) (Definitions); the same applies hereinafter) or the tax amount, etc. (meaning the matters listed in (d) through (f) of the item; the same applies hereinafter) stated in the initial return, until a reassessment is made of the initial return under the provisions of Article 24 (Reassessment):

納税申告書を提出した者(その相続人その他当該提出した者の財産に属する権利義務を包括して承継した者(法人が分割をした場合にあつては、第七条の二第四項(信託に係る国税の納付義務の承継)の規定により当該分割をした法人の国税を納める義務を承継した法人に限る。)を含む。以下第二十三条第一項及び第二項(更正の請求)において同じ。)は、次の各号のいずれかに該当する場合には、その申告について第二十四条(更正)の規定による更正があるまでは、その申告に係る課税標準等(第二条第六号イからハまで(定義)に掲げる事項をいう。以下同じ。)又は税額等(同号ニからヘまでに掲げる事項をいう。以下同じ。)を修正する納税申告書を税務署長に提出することができる。

where there is a shortfall in the tax amount payable stated in the initial tax return;

先の納税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に不足額があるとき。

where the amount of net loss, etc. is overstated in the initial tax return;

先の納税申告書に記載した純損失等の金額が過大であるとき。

where the tax amount equivalent to the amount of a refund is overstated in the initial tax return; or

先の納税申告書に記載した還付金の額に相当する税額が過大であるとき。

where the initial return contains no statement as to the tax amount payable, despite the fact that such a payable tax amount exists.

先の納税申告書に当該申告書の提出により納付すべき税額を記載しなかつた場合において、その納付すべき税額があるとき。

A person who has received a reassessment or determination under the provisions of Articles 24 through 26 (Reassessment and Determination) (including their heirs or any other person who has succeeded to all of the rights and obligations included in the property of the person who has received that reassessment or determination (in the case of a corporate split, limited to the corporation that succeeds to the liability of the split corporation to pay national taxes pursuant to the provisions of Article 7-2, paragraph (4)); the same applies in Article 23, paragraph (2)) may, if the person falls under any of the following items, submit to the district director a tax return to amend the tax basis, etc. or the tax amount, etc. pertaining to that reassessment or determination, until a reassessment of that reassessment or determination is made under the provisions of Article 26:

第二十四条から第二十六条まで(更正・決定)の規定による更正又は決定を受けた者(その相続人その他当該更正又は決定を受けた者の財産に属する権利義務を包括して承継した者(法人が分割をした場合にあつては、第七条の二第四項の規定により当該分割をした法人の国税を納める義務を承継した法人に限る。)を含む。第二十三条第二項において同じ。)は、次の各号のいずれかに該当する場合には、その更正又は決定について第二十六条の規定による更正があるまでは、その更正又は決定に係る課税標準等又は税額等を修正する納税申告書を税務署長に提出することができる。

where there is a shortfall in the tax amount stated as payable by that reassessment or determination in the written notice of reassessment or written notice of determination pertaining to it;

その更正又は決定により納付すべきものとしてその更正又は決定に係る更正通知書又は決定通知書に記載された税額に不足額があるとき。

where the amount of net loss, etc. stated in the written notice of reassessment pertaining to that reassessment is overstated; or

その更正に係る更正通知書に記載された純損失等の金額が過大であるとき。

where the tax amount equivalent to the amount of a refund stated in the written notice of reassessment or written notice of determination pertaining to that reassessment or determination is overstated.

その更正又は決定に係る更正通知書又は決定通知書に記載された還付金の額に相当する税額が過大であるとき。

where a reassessment has been made to the effect that there is no tax amount payable, despite the fact that a payable tax amount exists.

納付すべき税額がない旨の更正を受けた場合において、納付すべき税額があるとき。

A tax return filed pursuant to the provisions of the preceding two paragraphs is referred to as an "amended return."

前二項の規定により提出する納税申告書は、修正申告書という。

An amended return must state the following matters, and, if there are any documents required to be attached to the return filed by the due date for the national tax to which the amended return pertains, a document stating those of the matters to be stated in such documents that relate to the amended return must be attached to it:

修正申告書には、次に掲げる事項を記載し、その申告に係る国税の期限内申告書に添付すべきものとされている書類があるときは当該書類に記載すべき事項のうちその申告に係るものを記載した書類を添付しなければならない。

the tax basis, etc. and tax amount, etc. after the return;

その申告後の課税標準等及び税額等

the following amounts relating to the return:

その申告に係る次に掲げる金額

If the tax amount payable before the return increases as a result of the return, the tax amount of the increase;

その申告前の納付すべき税額がその申告により増加するときは、その増加する部分の税額

If the tax amount equivalent to the amount of a refund before the return decreases as a result of the return, the tax amount of the decrease;

その申告前の還付金の額に相当する税額がその申告により減少するときは、その減少する部分の税額

If there is any interest on refund prescribed in Article 58, paragraph (1) (Interest on Refund) with respect to the amount refunded under the provisions of Article 142, paragraph (2) (Procedures, etc. for Refund by Carryback of Net Loss) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 (Filing, Payment and Refund) of that Act), or Article 80, paragraph (10) (Refund by Carryback of Loss) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 144-13, paragraph (13) (Refund by Carryback of Loss) of that Act) or (hereinafter referred to as the "amount refunded by carryback of net loss, etc."), the part of that interest on refund that corresponds to the tax amount listed in (b).

所得税法第百四十二条第二項(純損失の繰戻しによる還付の手続等)(同法第百六十六条(申告、納付及び還付)において準用する場合を含む。)又は法人税法第八十条第十項(欠損金の繰戻しによる還付)(同法第百四十四条の十三第十三項(欠損金の繰戻しによる還付)において準用する場合を含む。)若しくは(欠損金の繰戻しによる法人税の還付があつた場合の還付)の規定により還付する金額(以下「純損失の繰戻し等による還付金額」という。)に係る第五十八条第一項(還付加算金)に規定する還付加算金があるときは、その還付加算金のうちロに掲げる税額に対応する部分の金額

the tax amount payable and the tax amount equivalent to the amount of a refund before the return;

その申告前の納付すべき税額及び還付金の額に相当する税額

beyond what is listed in the preceding three items, those of the matters required to be stated in the return filed by the due date that relate to the return, and other matters that serve as a reference.

前三号に掲げるもののほか、当該期限内申告書に記載すべきものとされている事項でその申告に係るものその他参考となるべき事項

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