Supplementary Provisions, Article 3, paragraph (1) — Act on General Rules for National Taxes

Supplementary Provisions, Article 3, paragraph (1)

第一項

The provisions of Article 35, paragraph (3) (Payment of Penalty Tax) apply to cases where a written notice of assessment and determination has been issued after the enforcement of this Act.

第三十五条第三項（加算税の納付）の規定は、この法律の施行後に賦課決定通知書を発した場合について適用する。

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Nothing in this collection refers to this provision.

Defined terms1

penalty tax
加算税（かさんぜい）
The four penalty taxes charged on top of a tax — for understatement (過少申告加算税), for failure to file (無申告加算税), for non-payment (不納付加算税), and the heavy penalty tax (重加算税) — each of which counts as a national tax of the same tax item as the tax it is calculated on.
第一項

This version

as amended by Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Civil Code, etc. (Act No. 46 of 2026)民法等の一部を改正する法律の施行に伴う関係法律の整備等に関する法律

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/l/337AC0000000066/suppl-3371-66/art-3/par-1

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