国税通則法（こくぜいつうそくほう）

The purpose of this Act is to establish basic and common matters concerning national taxes, to put in order the systematic structure of the tax laws, and to clarify the legal relationships concerning national taxes, as well as to ensure the fair operation of tax administration, and thereby to contribute to the proper and smooth performance of the people's tax liability.

In this Act, the meanings of the terms set forth in the following items are as prescribed respectively in those items:

national tax: a tax that the national government imposes, other than customs duty, tonnage tax, special tonnage tax, forest environment tax, and special corporate enterprise tax;

national withholding tax: income tax subject to withholding and international tourist tax subject to special collection as prescribed in Article 2, paragraph (1), item (vii) (Definitions) of the International Tourist Tax Act (Act No. 16 of 2018) (excluding accessory tax pertaining to these taxes);

consumption tax, etc.: consumption tax, liquor tax, tobacco tax, gasoline tax, local gasoline tax, petroleum gas tax, and petroleum and coal tax;

accessory tax: from among national taxes, delinquent tax, interest tax, penalty tax for understatement, penalty tax for failure to file, penalty tax for failure to pay, and heavy penalty tax;

taxpayer: a person who is obligated to pay a national tax (excluding national withholding tax) under the provisions of the national tax laws (excluding a person secondarily liable for tax payment and a guarantor of a national tax as prescribed in the National Tax Collection Act (Act No. 147 of 1959)) and a person who must collect national withholding tax and pay it to the national government;

tax return: a return in which any of the matters listed below, and other necessary matters concerning the matters, are stated in relation to a national tax using the self-assessment system pursuant to the provisions of the national tax laws, including a return for receiving payment of a national tax refund under the provisions of the national tax laws (hereinafter referred to as a "refund") in which any of these matters is stated:

The tax basis (in the case of a national tax for which the tax basis amount or the tax basis quantity is provided under the national tax laws, such tax basis amount or tax basis quantity; the same applies hereinafter);

The amount to be deducted from the tax basis;

Any of the following amounts (hereinafter referred to as the "amount of net loss, etc."):

The amount of net loss or the amount of casualty loss as prescribed in the Income Tax Act (Act No. 33 of 1965) that arose in or before the year in question, which, pursuant to the provisions of that Act, may be carried forward and deducted in sequence in calculating the amount of income for the following year or subsequent years, or may be used as the basis for calculating the amount of a refund pertaining to income for the previous year;

The amount of loss as prescribed in the Corporation Tax Act (Act No. 34 of 1965) that arose in or before the business year in question (including an amount deemed to be an amount of loss pursuant to the provisions of Article 57, paragraph (2) (Carryforward of Losses) of that Act), which, pursuant to the provisions of that Act, may be carried forward and deducted in sequence in calculating the amount of income for the following business year or subsequent business years, or may be used as the basis for calculating the amount of a refund pertaining to income for the previous business year or any earlier business year;

If there is an amount deducted through application of Article 21-12 (Special Deduction for Gift Tax under the Settlement at the Time of Inheritance Taxation) of the Inheritance Tax Act (Act No. 73 of 1950) pursuant to the provisions of that Article, the balance remaining after deducting the total of those amounts from 25 million yen.

The payable tax amount;

The tax amount equivalent to the amount of a refund;

The amount to be deducted from the calculation of the tax amount set forth in (d) or the tax amount to be used as the basis for the calculation of the amount of a refund;

statutory tax return due date:the due date for filing a tax return under the provisions of the national tax laws; or

statutory payment due date: the due date for payment of a national tax under the provisions of the national tax laws (in the case of the national taxes listed below, the due date or the day specified respectively therein); in this case, the due date advanced as prescribed in Article 38, paragraph (2) (Advance Demand) and the due date extended by postponement of tax payment under the provisions of the Income Tax Act or the Inheritance Tax Act (hereinafter referred to as "postponement of tax payment"), extended under a tax payment grace period as prescribed in Article 47, paragraph (1) (Notice of Tax Payment Grace Period) or extended by a collection grace period or a delinquent tax collection procedure execution grace period are not to be regarded as the due date for payment of the national tax:

A national tax payable under the provisions of Article 35, paragraph (2) (Payment of National Tax using the Self-Assessment System): the due date for payment of the national tax where the provisions of the national tax laws are applied after deeming the amount of national tax to be the payable tax amount that was stated in the return filed by the due date in connection with the national tax;

A national tax (excluding a national tax which falls under the categories listed in (c) or (d)) for which notice of tax payment is given after a day designated as the due date for payment of the national tax pursuant to the provisions of the national tax laws:the due date;

A national tax subject to the official assessment system that is to be collected immediately upon the occurrence of a certain event pursuant to the provisions of national tax laws:the day on which the event occurs;

Accessory tax: the due date for payment of the national tax which is the cause of the payment or collection of such accessory tax (if the national tax falls under any of the national tax categories listed in (a) through (c), the due date or day listed respectively in (a) through (c) which pertains to the national tax (in the case of penalty taxes for understatement and for failure to file as well as the heavy penalty tax prescribed in Article 35, paragraph (3), which pertains to land value tax, the earlier due date)).

taxable period: the period that serves as the basis for calculating the tax basis of a national tax under the provisions of the national tax laws (for consumption tax imposed on the transfer, etc. of taxable assets (meaning the transfer, etc. of taxable assets as prescribed in Article 2, paragraph (1), item (ix) (Definitions) of the Consumption Tax Act (Act No. 108 of 1988), excluding that which falls under the category of the transfer, etc. of specified assets as prescribed in item (viii)-2 of that paragraph; the same applies in Article 15, paragraph (2), item (vii) (Establishment of Tax Liability and Determination of the Payable Tax Amount)) and on specified taxable purchases (meaning specified taxable purchases as prescribed in Article 5, paragraph (1) (Taxpayers) of that Act; the same applies in that item) (hereinafter referred to as "consumption tax on the transfer, etc. of a taxable asset"), the taxable period prescribed in Article 19 (Taxable Period) of that Act);

compulsory liquidation procedure: a delinquent tax collection procedure (including a disposition conducted in accordance with the rules for that procedure), compulsory execution, an auction for the exercise of a security interest, proceedings for the exercise of an enterprise mortgage, proceedings for the exercise of an enterprise value charge, and bankruptcy proceedings;

An association or foundation that is not a corporation and for which a representative or administrator has been designated (hereinafter referred to as an "association or foundation without legal personality") is deemed to be a corporation, and the provisions of this Act apply to it.

Where other national tax laws contain special provisions on a matter prescribed in this Act, those provisions govern.

If an inheritance (including a testamentary gift by universal title; the same applies hereinafter) occurs, the heir (including a universal legatee; the same applies hereinafter) or the corporation referred to in Article 951 (Formation of a Corporation of Inherited Property) of the Civil Code (Act No. 89 of 1896) succeeds to the obligation to pay the national tax (including the expenses for the delinquent tax collection procedure therefor; the same applies hereinafter, except in the following Chapter, Chapter III, Section 1 (Payment of National Tax), Chapter VI (Accessory Tax), Chapter VII, Section 1 (Period Limitations on Reassessment, Determination, and Related Actions for National Tax), Chapter VII-2 (Examination of National Tax), and Chapter XI (Investigation and Disposition of Criminal Tax Cases)) that should be imposed on the decedent (including a person who made a testamentary gift by universal title; the same applies hereinafter), or that the decedent should pay or that should be collected from the decedent. In this case, if the heir has made a qualified acceptance, that heir is liable to pay the national tax only to the extent of the property acquired through the inheritance.

In the case referred to in the first sentence of the preceding paragraph, if there are two or more heirs, the amount of national tax to which each heir succeeds pursuant to the provisions of the first sentence of that paragraph is the amount calculated by apportioning the amount of national tax referred to in that paragraph according to that heir's share in inheritance under the provisions of Articles 900 through 902 (Statutory Shares in Inheritance; Shares in Inheritance of Heirs by Representation; Designation of Shares in Inheritance by Will) of the Civil Code.

In the case referred to in the preceding paragraph, if any of the heirs has acquired through the inheritance property whose value exceeds the amount of national tax calculated pursuant to the provisions of that paragraph, that heir is liable to pay the national tax to which the other heirs succeed pursuant to the provisions of the preceding two paragraphs, up to the amount of that excess value.

If corporations merge, the corporation surviving the merger or the corporation incorporated through the merger succeeds to the obligation to pay the national tax that should be imposed on the corporation that ceased to exist due to the merger (hereinafter referred to as the "merged corporation"), or that the merged corporation should pay or that should be collected from the merged corporation.

If a corporation comprehensively succeeds to the rights and obligations belonging to the property of an association or foundation without legal personality, that corporation succeeds to the obligation to pay the national tax that should be imposed on the association or foundation without legal personality, or that the association or foundation without legal personality should pay or that should be collected from it (if the succession covers only part of those rights and obligations, national tax in the amount calculated by multiplying the amount of that national tax by the proportion of the property of the association or foundation without legal personality at the time of the succession that the property succeeded to by the corporation represents).

If the duties of a trustee have ended due to any of the grounds set forth in the items of Article 56, paragraph (1) (Grounds for Termination of the Trustee's Duties) of the Trust Act (Act No. 108 of 2006) and a new trustee (hereinafter referred to as the "new trustee" in this paragraph and paragraph (6)) has assumed office, the new trustee succeeds to the obligation to pay the national tax that should be imposed on that trustee, or that the trustee should pay or that should be collected from the trustee (limited to national tax for which the obligation to pay constitutes an obligation covered by the trust property (meaning an obligation covered by the trust property as prescribed in Article 2, paragraph (9) (Definitions) of that Act; the same applies in Article 38, paragraph (1) (Advance Demand) and Article 57, paragraph (1) (Appropriation)); hereinafter the same applies in this Article).

In a trust with two or more trustees, if the duties of one of them have ended due to any of the grounds set forth in the items of Article 56, paragraph (1) of the Trust Act, then, notwithstanding the provisions of the preceding paragraph, the trustee among the other trustees who has taken over the administration of trust affairs from the trustee whose duties have ended (hereinafter referred to as the "trustee whose duties have ended" in this paragraph and paragraph (5)) succeeds to the obligation to pay the national tax that should be imposed on the trustee whose duties have ended, or that the trustee whose duties have ended should pay or that should be collected from that trustee.

If the duties of a trustee have ended due to the ground set forth in Article 56, paragraph (1), item (i) of the Trust Act, the corporation prescribed in Article 74, paragraph (1) (Vesting of Trust Property Where the Trustee's Duties Have Ended Due to the Trustee's Death) of that Act succeeds to the obligation to pay the national tax that should be imposed on that trustee, or that the trustee should pay or that should be collected from the trustee.

If a corporation that is a trustee has effected a company split, the corporation that has succeeded to the rights and obligations as trustee through the split succeeds to the obligation to pay the national tax that should be imposed on the corporation that is the trustee that effected the split, or that that corporation should pay or that should be collected from it.

Even if the obligation to pay national tax has been succeeded to pursuant to the provisions of paragraph (1) or (2), the trustee referred to in paragraph (1) or the trustee whose duties have ended is liable to perform the obligation to pay the national tax so succeeded to with its own property; provided, however, that this does not apply if, pursuant to Article 21, paragraph (2) (Scope of Obligations Covered by the Trust Property) of the Trust Act, it is liable to perform the obligation to pay that national tax only with property that belongs to the trust property.

If the new trustee has succeeded to the obligation to pay national tax pursuant to the provisions of paragraph (1), it is liable to perform the obligation to pay the national tax so succeeded to only with property that belongs to the trust property.

The provisions of Articles 436, 437 and 441 through 445 (Effect of Joint and Several Obligations, etc.) of the Civil Code apply mutatis mutandis to the obligation to jointly and severally pay national tax under the provisions of national tax laws.

The taxpayers are jointly and severally obligated to pay national tax on jointly owned property, a joint business, or property belonging to that business.

If a judgment invalidating a merger or a company split (hereinafter referred to as a "merger, etc." in this Article) has become final and binding, the corporation that effected the merger, etc. is jointly and severally obligated to pay the national tax (including its accessory tax) of the corporation surviving the merger, the corporation incorporated through the merger, or the corporation that succeeded to a business through the split, for which the tax liability (meaning the tax liability prescribed in Article 15, paragraph (1) (Establishment of Tax Liability and Determination of the Payable Tax Amount); the same applies in the following Article) was established on or after the date of the merger, etc.

If a corporation has effected a company split (excluding a split-off type company split as prescribed in Article 2, item (xii)-10 (Definitions) of the Corporation Tax Act; hereinafter the same applies in this Article), the corporation that succeeded to a business through the split is jointly and severally liable for payment of the following national taxes of the corporation that effected the split (including their accessory tax, and excluding those for which the obligation to pay has been succeeded to by a corporation that succeeded to the rights and obligations as trustee pursuant to Article 7-2, paragraph (4) (Succession to the Obligation to Pay National Tax Pertaining to a Trust) and those for which the obligation to pay constitutes an obligation covered only by the trust property (meaning an obligation covered only by the trust property as prescribed in Article 154 (Scope of Obligations Covered by the Trust Property of a Trust after a Consolidation of Trusts) of the Trust Act; the same applies in Article 57, paragraph (1) (Appropriation))); provided, however, that this liability is limited to the value of the property succeeded to from the corporation that effected the split (excluding property belonging to the trust property succeeded to from the corporation that effected the split):

national tax for which the tax liability was established before the date of the split (excluding consumption tax, etc. other than consumption tax, etc. on goods withdrawn from a bonded area (meaning a bonded area as prescribed in Article 29 (Types of Bonded Areas) of the Customs Act (Act No. 61 of 1954); the same applies hereinafter) and consumption tax on the transfer, etc. of a taxable asset (referred to as "liquor tax, etc. on shipments" in the following item), and aviation fuel tax);

liquor tax, etc. on shipments and aviation fuel tax for which the tax liability was established by the last day of the month preceding the month that includes the date of the split.

Periods prescribed in days, months or years in national tax laws are computed as follows:

the first day of the period is not included; provided, however, that this does not apply if the period begins at midnight or if national tax laws provide otherwise;

if a period is prescribed in months or years, it is computed according to the calendar;

in the case referred to in the preceding item, if the period does not begin at the beginning of a month or year, it expires on the day preceding the day in the last month or year that corresponds to the starting date; provided, however, that if there is no such corresponding day in the last month, it expires on the last day of that month.

If a time limit prescribed in national tax laws for filing a return, application, request or notification or submitting any other document, giving notice, making payment or collecting (excluding a time limit prescribed by the hour and any other time limit specified by Cabinet Order) falls on a Sunday, a holiday prescribed in the Act on National Holidays (Act No. 178 of 1948) or any other general holiday, or a day specified by Cabinet Order, the day following that day is deemed to be the time limit.

If the Commissioner of the National Tax Agency, the President of the National Tax Tribunal, a regional commissioner, a district director or the director-general of a customs house finds that an act cannot be performed by the time limit for filing a return, application, request or notification or submitting any other document, making payment or collecting under national tax laws due to a disaster or any other unavoidable reason, they may, pursuant to Cabinet Order, extend that time limit by no more than two months from the day on which that reason ceased to exist.

Documents issued by a district director or the head of any other administrative organ, or by its officials, under the provisions of national tax laws are served at the domicile or residence (including an office or place of business; the same applies hereinafter) of the person to be served, by service by mail or by correspondence delivery as prescribed in Article 2, paragraph (2) of the Act on Correspondence Delivery by Private Business Operators (Act No. 99 of 2002) provided by a general correspondence delivery business operator as prescribed in paragraph (6) (Definitions) of that Article or a specified correspondence delivery business operator as prescribed in paragraph (9) of that Article (hereinafter referred to as "correspondence delivery"), or by service by delivery; provided, however, that if the person to be served has a tax agent, they are served at the domicile or residence of the tax agent.

If a document prescribed in the preceding paragraph has been sent by mail or correspondence delivery handled in the ordinary manner, the mail or the item of correspondence delivery as prescribed in Article 2, paragraph (3) (Definitions) of the Act on Correspondence Delivery by Private Business Operators (hereinafter referred to as an "item of correspondence delivery") is presumed to have been served at the time at which it would ordinarily have arrived.

In the case prescribed in the preceding paragraph, the district director or the head of any other administrative organ must prepare and keep a record sufficient to confirm the title of the document, the name of the person to be served (or, in the case referred to in the proviso to paragraph (1), the tax agent; the same applies hereinafter in this Section) (or, for a corporation, its name; the same applies in Article 14, paragraph (2) (Service by Public Notice)), the address, and the date of dispatch.

Service by delivery is effected by an official of the relevant administrative organ delivering the document to the person to be served at the place where it is to be served pursuant to the provisions of paragraph (1); provided, however, that if the person has no objection, the document may be delivered at another place.

In a case set forth in one of the following items, service by delivery may be effected by the act set forth in that item in lieu of delivery under the provisions of the preceding paragraph:

if the person to be served with the document is not met at the place where it is to be served: delivering the document to an employee or other worker of that person, or a person living with that person, who has reasonable discretion with regard to receiving documents;

if neither the person to be served with the document nor any other person prescribed in the preceding item is at the place where it is to be served, or if those persons have refused to receive the document without justifiable grounds: leaving the document at the place where it is to be served.

If an inheritance has occurred and there are two or more heirs, those heirs may designate from among themselves a representative to receive documents concerning the national tax of the decedent that are issued by a district director or the head of any other administrative organ (including a National Tax Tribunal judge) under the provisions of national tax laws (excluding documents concerning a delinquent tax collection procedure (including a disposition conducted in accordance with the rules for that procedure)). In this case, the heir so designated must notify that district director or head of any other administrative organ (or, for documents issued by a National Tax Tribunal judge, the President of the National Tax Tribunal) to that effect.

In the case referred to in the first sentence of the preceding paragraph, if the name of any of the heirs is unknown and the notification referred to in the second sentence of that paragraph is not made within a reasonable period, the district director or the head of any other administrative organ referred to in the second sentence of that paragraph may designate one of the heirs and make that heir the representative prescribed in that paragraph. In this case, the district director or the head of any other administrative organ that made the designation must notify the heir so designated to that effect.

Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the designation of the representative prescribed in paragraph (1) are specified by Cabinet Order.

A disposition under national tax laws requiring the service of a document that was made, with regard to the national tax of a decedent, in the name of the decedent after the decedent's death without knowledge of that death is deemed to have been made against all heirs with regard to that national tax if the document has been served on one of the heirs.

With regard to a document to be served pursuant to the provisions of Article 12 (Service of Documents), if the domicile and residence of the person to be served are unknown, or if it is found that there are difficulties in effecting service in a foreign country, the district director or the head of any other administrative organ may effect service by public notice in lieu of that service.

Service by public notice is effected by taking measures to make the information necessary to identify the document to be served, the name of the person to be served and a statement to the effect that the district director or the head of any other administrative organ will deliver the document to the person to be served at any time (hereinafter referred to as the "particulars of the public notice" in this paragraph) available for inspection by an unspecified large number of persons by a method specified by Ministry of Finance Order, and by either posting a document stating the particulars of the public notice on the bulletin board of the relevant administrative organ or taking measures to make the particulars of the public notice, as displayed on the screen of a computer installed at the relevant administrative organ, available for inspection.

In the case referred to in the preceding paragraph, the document is deemed to have been served when seven days have elapsed counting from the day on which the measures under that paragraph were commenced.

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.

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):

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

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

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

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);

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);

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

land value tax: the taxable time (meaning the taxable time prescribed in Article 2, item (iv) (Definitions) of the Land Value Tax Act (Act No. 69 of 1991));

consumption tax, etc.: the time of the transfer, etc. of taxable 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;

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

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

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

international tourist tax: the time of departure from Japan;

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

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

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;

penalty tax for failure to pay 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.

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:

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");

national withholding tax;

motor vehicle tonnage tax;

international tourist tax payable pursuant to Article 18, paragraph (1) (Payment by International Tourists, etc.) of the International Tourist Tax Act;

stamp tax (excluding stamp tax subject to the provisions of Article 11 (Special Provisions on Filing Returns and Payment by Indication of Format) and Article 12 (Special Provisions on Filing Returns, Payment, etc. for Deposit and Savings Passbooks, etc.) of the Stamp Tax Act (Act No. 23 of 1967), and negligence tax);

registration and license tax;

delinquent tax and interest tax.

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:

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;

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.

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:

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;

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

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.

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

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).

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

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.

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):

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

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

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

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

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:

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;

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

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.

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.

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

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:

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

the following amounts relating to the return:

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

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;

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 Article 23, paragraph (1) (Refund Where Corporation Tax Has Been Refunded by Carryback of Loss) of the Local Corporation Tax Act (Act No. 11 of 2014) (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).

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

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.

The filing of an amended return that increases the tax amount payable that has already been determined does not affect the tax liability for the part of the national tax pertaining to the tax amount payable already determined.

A tax return must be filed with the district director of the tax office with jurisdiction over the place for tax payment of the national tax at the time of its filing (hereinafter referred to as the "current place for tax payment" in this Article).

With regard to a tax return for income tax, corporation tax, local corporation tax, inheritance tax, gift tax, land value tax, consumption tax on the transfer, etc. of a taxable asset, or tax for promotion of power-resources development, if the place for tax payment has changed on or after the time when the taxable period to which the return pertains commenced (for a national tax without a taxable period, the time when its tax liability was established), and the taxpayer has filed the return with the district director of the tax office with jurisdiction over a place for tax payment involved in that change, other than the district director of the tax office with jurisdiction over the current place for tax payment, the district director of the tax office with whom the return was filed may accept the return. In this case, the return is deemed to have been filed with the district director of the tax office with jurisdiction over the current place for tax payment.

The district director of the tax office who has accepted a tax return referred to in the preceding paragraph must send the return to the district director of the tax office with jurisdiction over the current place for tax payment, and notify the person who filed it to that effect.

Notwithstanding the provisions of paragraph (1), a tax return for consumption tax, etc. on goods received from a bonded area that is subject to the self-assessment system (hereinafter referred to as "self-assessed consumption tax, etc. on imported goods") must be filed with the director-general of the customs house with jurisdiction over the place for tax payment of that consumption tax, etc. In this case, for the purpose of applying the provisions of Articles 17 through 19 (Tax Returns), the term "district director of the tax office" in those provisions is deemed to be replaced with "director-general of the customs house".

If a tax return (including documents required to be attached to the return and any other documents required to be submitted in connection with the filing of the return) or any other document specified by the Commissioner of the National Tax Agency has been submitted by mail or correspondence delivery, it is deemed to have been submitted on the date shown by the date stamp on the mail or item of correspondence delivery (if there is no such indication, or if the indication is not clear, the date found to correspond to it based on the number of days normally required to deliver the mail or item of correspondence delivery).

A person who has filed a tax return may request that the district director of the tax office reassess the tax basis, etc. or tax amount, etc. stated in the return (if a reassessment of such tax basis, etc. or tax amount, etc. has been carried out under the provisions of the following Article or Article 26 (Reassessment of Previous Reassessment) (hereinafter referred to as a "reassessment" in this Article), the reassessed tax basis, etc. or tax amount, etc.) within five years (10 years, in the case listed in item (ii) where corporation tax is concerned) from the statutory tax return due date for the national tax to which the return pertains if the person falls under any of the following items:

where the tax amount payable by filing the return (if a reassessment of the tax amount has been carried out, the reassessed tax amount) is overestimated due to the fact that the calculation of the tax basis, etc. or tax amount, etc. stated in the return contains errors or does not conform to the provisions of the national tax laws;

where the amount of net loss, etc. is understated in the return (or where the reassessed amount is understated, if a reassessment of the amount has been carried out), or where the amount of net loss, etc. is not stated in the return (or in the written notice of reassessment if a reassessment of the amount has been carried out), for the reasons prescribed in the preceding item; or

where the tax amount equivalent to the amount of a refund in the return (if a reassessment of the tax amount has been carried out, the reassessed tax amount) is understated, or where the tax amount equivalent to the amount of a refund is not stated in the return (or in the written notice of reassessment if a reassessment of the amount has been carried out) for the reasons prescribed in item (i).

A person who has filed a tax return or a person who has received a determination under the provisions of Article 25 (Determination) (hereinafter referred to as a "determination" in this paragraph) may, if any of the following items applies (for a person who has filed a tax return, limited to cases where the day on which the period specified in the relevant item expires comes after the day on which the period prescribed in the preceding paragraph expires), notwithstanding the provisions of that paragraph, make a request for a reassessment under the provisions of that paragraph (hereinafter referred to as a "request for reassessment") on the grounds that the item applies, within the period specified in that item:

where a judgment (including a settlement or any other act having the same effect as a judgment) in an action concerning the facts on which the calculation of the tax basis, etc. or tax amount, etc. pertaining to the return, reassessment or determination was based has made it final and binding that those facts differ from what the calculation was based on: within two months from the day following the day on which it became final and binding;

where there has been a reassessment or determination of the national tax of another person that treats income or any other taxable object, which had been treated as attributable to the person who filed the return or received the determination in the calculation of the tax basis, etc. or tax amount, etc. pertaining to the return, reassessment or determination, as attributable to that other person: within two months from the day following the day on which the reassessment or determination was made;

where there are any other compelling reasons specified by Cabinet Order, similar to those in the preceding two items, that arose after the statutory tax return due date for the national tax: within two months from the day following the day on which the reasons arose.

A person who intends to make a request for reassessment must file with the district director of the tax office a written request for reassessment stating the tax basis, etc. or tax amount, etc. after the reassessment requested, the reasons for the request for reassessment, the details of the circumstances that led to the request, the tax amount payable and the tax amount equivalent to the amount of a refund before the reassessment requested, and other matters that serve as a reference.

When a request for reassessment has been made, the district director of the tax office examines the tax basis, etc. or tax amount, etc. to which the request pertains, and makes a reassessment or notifies the person who made the request that there are no grounds for a reassessment.

Even if a request for reassessment has been made, the district director of the tax office does not grant a grace period for the collection of the national tax payable to which the request pertains (including the expenses for the delinquent tax collection procedure thereof; the same applies hereinafter in this paragraph); provided, however, that if the district director of the tax office finds that there are reasonable grounds, they may grant a grace period for the collection of all or part of that national tax.

Notwithstanding the provisions of paragraph (1), a request for reassessment of self-assessed consumption tax, etc. on imported goods is to be made to the director-general of the customs house. In this case, for the purpose of applying the provisions of the preceding three paragraphs, the term "district director of the tax office" in those provisions is deemed to be replaced with "director-general of the customs house".

The provisions of the preceding two Articles apply mutatis mutandis to a request for reassessment.

If a tax return has been filed, and the calculation of the tax basis, etc. or tax amount, etc. stated in the tax return did not conform to the provisions of the national tax laws, or the tax basis, etc. or tax amount, etc. otherwise differs from what the district director of the tax office has found through their examination, the district director of the tax office reassesses the tax basis, etc. or tax amount, etc. pertaining to the return based on that examination.

If a person who is found to be obliged to file a tax return has not filed the return, the district director of the tax office determines the tax basis, etc. and tax amount, etc. pertaining to the return based on their examination; provided, however, that this does not apply if the determination would give rise to no tax amount payable and no tax amount equivalent to the amount of a refund.

If the district director of the tax office becomes aware that the tax basis, etc. or tax amount, etc. reassessed or determined under the provisions of the preceding two Articles or this Article has been overestimated or underestimated, they further reassess such reassessed or determined tax basis, etc. or tax amount, etc. based on their examination thereof.

In the cases referred to in the preceding three Articles, if the relevant officials of the National Tax Agency or a Regional Taxation Bureau have conducted an examination, the district director of the tax office may make a reassessment or determination under those provisions based on the findings of that examination.

A reassessment or determination under the provisions of Articles 24 through 26 (Reassessment and Determination) (hereinafter referred to as a "reassessment or determination") is made by the district director of the tax office serving a written notice of reassessment or a written notice of determination.

A written notice of reassessment must state the following matters. In this case, if the reassessment is based on the examination referred to in the preceding Article, a supplementary note to that effect must be added.

the tax basis, etc. and tax amount, etc. before the reassessment;

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

the following amounts relating to the reassessment:

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

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

If there is any interest on refund prescribed in Article 58, paragraph (1) (Interest on Refund) with respect to 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);

If the tax amount payable before the reassessment decreases as a result of the reassessment, the tax amount of the decrease;

If the tax amount equivalent to the amount of a refund before the reassessment increases as a result of the reassessment, the tax amount of the increase.

A written notice of determination must state the tax basis, etc. and tax amount, etc. pertaining to the determination. In this case, if the determination is based on the examination referred to in the preceding Article, a supplementary note to that effect must be added.

A reassessment under the provisions of Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) (hereinafter referred to as a "reassessment" in the provisions up to Article 72 (Extinctive Prescription of the Right to Collection of National Tax)) that increases the tax amount payable already determined does not affect the tax liability for the part of the national tax pertaining to the tax amount payable already determined.

A reassessment that decreases the tax amount payable already determined does not affect the tax liability for the part of the national tax other than the part pertaining to the tax amount decreased by the reassessment.

A disposition or judgment revoking a reassessment or determination does not affect the tax liability for the part of the national tax other than the part pertaining to the tax amount decreased by the disposition or judgment.

A reassessment or determination is made by the district director of the tax office with jurisdiction over the place for tax payment of the national tax at the time the disposition is made (hereinafter referred to as the "current place for tax payment" in this Article).

With regard to income tax, corporation tax, local corporation tax, inheritance tax, gift tax, land value tax, consumption tax on the transfer, etc. of a taxable asset, or tax for promotion of power-resources development, if the place for tax payment has changed on or after the time when the taxable period of the national tax commenced (for a national tax without a taxable period, the time when its tax liability was established), and the district director of the tax office with jurisdiction over a place for tax payment involved in that change other than the current place for tax payment (hereinafter referred to as the "former place for tax payment" in this paragraph) is not aware of the change or cannot ascertain the place for tax payment after the change, and there are unavoidable circumstances for not being aware of it or not being able to ascertain it, the district director of the tax office with jurisdiction over the former place for tax payment may, notwithstanding the provisions of the preceding paragraph, make a reassessment or determination of that national tax.

If, after making a reassessment or determination, the district director of the tax office prescribed in the preceding two paragraphs becomes aware that the reassessment or determination should not have been made because a tax return for the national tax to which the reassessment or determination pertains had already been lawfully filed with another district director of the tax office, or another district director of the tax office had already made a determination, they must revoke the reassessment or determination without delay.

Notwithstanding the provisions of paragraph (1), a reassessment or determination of self-assessed consumption tax, etc. on imported goods is made by the director-general of the customs house with jurisdiction over the place for tax payment of that consumption tax, etc. In this case, for the purpose of applying the provisions of Articles 24 through 26 (Reassessment and Determination) or Article 28 (Procedures for Reassessment or Determination), the term "district director of the tax office" in those provisions is deemed to be replaced with "director-general of the customs house".

A taxpayer of a national tax subject to the official assessment system must, as provided for in the national tax laws, file a return stating the tax basis of the national tax with the district director of the tax office by the due date for filing it.

The provisions of Article 21, paragraph (1) (Place for Filing Tax Returns) and Article 22 (Time of Filing of Tax Returns, etc. Sent by Mail, etc.) apply mutatis mutandis to the return referred to in the preceding paragraph (hereinafter referred to as a "tax basis return").

For a national tax subject to the official assessment system, the district director of the tax office determines, based on their examination, after the due date for filing a tax basis return (for a national tax for which the filing of a tax basis return is not required, after the time when its tax liability is established), in accordance with the following categories of cases, the matters listed in the relevant item:

where a tax basis return has been filed and the tax basis stated in the return is the same as what the district director of the tax office has found through examination: the tax amount payable;

where no tax basis return has been filed for a national tax for which a tax basis return is required to be filed, or where a tax basis return has been filed and the tax basis stated in the return differs from what the district director of the tax office has found through examination: the tax basis and the tax amount payable;

where the filing of a tax basis return is not required: the tax basis (for the penalty tax prescribed in Article 69 (Tax Items for Penalty Tax) and negligence tax, the tax amount on which their calculation is based; the same applies hereinafter in this Article) and the tax amount payable.

If, after making a determination under the provisions of the preceding paragraph or this paragraph, the district director of the tax office becomes aware that the tax basis determined (in the case listed in item (i) of the preceding paragraph, the tax basis stated in the tax basis return referred to in that item) or the tax amount payable has been overestimated or underestimated, they make a determination changing the tax basis and the tax amount payable pertaining to that determination, based on their examination.

A determination under the provisions of paragraph (1) is made by the district director of the tax office serving a written notice of assessment and determination (in the case listed in paragraph (1), item (i), a written notice of tax payment) stating the tax basis and the tax amount payable pertaining to the determination.

A determination under the provisions of paragraph (2) is made by the district director of the tax office serving a written notice of assessment and determination stating the following matters:

the tax basis and the tax amount payable before the determination;

the tax basis and the tax amount payable after the determination;

if the tax amount payable before the determination increases or decreases as a result of the determination, the tax amount payable by which it increases or decreases.

The provisions of Article 27 (Reassessment or Determination Based on Examination by Officials of the National Tax Agency or National Taxation Bureau), the second sentence of Article 28, paragraph (3) (Matters to be Stated as Supplementary Notes to a Written Notice of Determination) and Article 29 (Effect of Reassessment, etc.) apply mutatis mutandis to a determination made under the provisions of paragraph (1) or paragraph (2) (hereinafter referred to as an "assessment and determination").

An assessment and determination is made by the district director of the tax office with jurisdiction over the place for tax payment of the national tax at the time of the assessment and determination (hereinafter referred to as the "current place for tax payment" in this Article).

With regard to the penalty tax prescribed in Article 69 (Tax Items for Penalty Tax) on income tax, corporation tax, local corporation tax, inheritance tax, gift tax, land value tax, consumption tax on the transfer, etc. of a taxable asset, tax for promotion of power-resources development, or international tourist tax to be collected and paid under the provisions of Article 16, paragraph (1) (Special Collection, etc. by Domestic Business Operators) of the International Tourist Tax Act, if any of the following items applies, the district director of the tax office specified in the relevant item may, notwithstanding the provisions of the preceding paragraph, make an assessment and determination of that penalty tax on the national tax payable as a result of the reassessment or determination, or of the filing of the return filed after the due date or amended return, prescribed in that item, or on national withholding tax:

where a reassessment or determination under Article 30, paragraph (2) (Competent Agency for Reassessment or Determination) has been made: the district director of the tax office who made the reassessment or determination;

where the place for tax payment of the national tax has changed after a reassessment, or a determination under the provisions of Article 25 (Determination) other than one prescribed in the preceding item, has been made or after a return filed after the due date or an amended return has been filed (where the provisions of Article 21, paragraph (2) (Place for Filing Tax Returns, etc.) apply, after the return has been sent under the provisions of paragraph (3) of that Article), or where the place for tax payment of national withholding tax has changed on or after the time when the tax amount payable for it was determined, and the district director of the tax office with jurisdiction over a place for tax payment involved in the change other than the current place for tax payment (hereinafter referred to as the "former place for tax payment" in this item) is not aware of the change or cannot ascertain the place for tax payment after the change, and there are unavoidable circumstances for not being aware of it or not being able to ascertain it: the district director of the tax office with jurisdiction over the former place for tax payment.

Notwithstanding the provisions of paragraph (1), an assessment and determination of consumption tax, etc. on goods received from a bonded area that is subject to the official assessment system or any other consumption tax, etc. to be collected by the director-general of the customs house, or of penalty tax for non-payment or of the heavy penalty tax under Article 68, paragraph (3) or (4) (limited to the part concerning the heavy penalty tax under paragraph (3) of that Article) (Heavy Penalty Tax) on international tourist tax to be collected and paid under the provisions of Article 17, paragraph (1) (Special Collection, etc. by Foreign Business Operators) of the International Tourist Tax Act, is made by the director-general of the customs house with jurisdiction over the place for tax payment of those national taxes. In this case, for the purpose of applying the provisions of the preceding two Articles, the term "district director of the tax office" in those provisions is deemed to be replaced with "director-general of the customs house"; the phrase "after the due date for filing a tax basis return (for a national tax for which the filing of a tax basis return is not required, after the time when its tax liability is established), in accordance with the following" in the part of paragraph (1) of the preceding Article other than the items is deemed to be replaced with "in accordance with the following"; and the term "tax amount payable" in paragraph (1), items (ii) and (iii), paragraphs (2) and (3), and paragraph (4), items (i) and (ii) of that Article is deemed to be replaced with "tax amount, etc.".

Where the director-general of the customs house makes an assessment and determination under the provisions of the preceding paragraph, if the assessment and determination concerns consumption tax to be collected immediately under the provisions of Article 8, paragraph (6) (Tax Exemption for Transfer of Export Goods at Export Goods Retail Shops) of the Consumption Tax Act, or in any other case specified by Cabinet Order, the director-general may have the relevant official give notice of the assessment and determination orally, in lieu of serving the written notice of assessment and determination or written notice of tax payment under the provisions of paragraph (3) or (4) of the preceding Article as applied following the replacement of terms under the preceding paragraph.

A person who intends to pay a national tax must pay money equivalent to the tax amount, together with a payment slip (or, if the person has been served with a written notice of tax payment, that written notice of tax payment), to the Bank of Japan (including its agencies that receive national taxes) or to an official of the tax office that receives the national tax; provided, however, that this does not preclude payment by securities as provided for in the Act on Payment of Revenue by Securities (Act No. 10 of 1916), or, where the person has notified the district director of the tax office in advance as provided for by Ministry of Finance Order, payment by a method specified by Ministry of Finance Order (referred to as a "specified payment method" in the following paragraph) (for the payment of motor vehicle tonnage tax (excluding that which is to be collected by the district director of the tax office under the provisions of Article 14 (Collection by District Director of Tax Office) of the Motor Vehicle Tonnage Tax Act (Act No. 89 of 1971)) or registration and license tax (excluding that which is to be collected by the district director of the tax office under the provisions of Article 29 (Collection by District Director of Tax Office) of the Registration and License Tax Act (Act No. 35 of 1967)), payment by the method specified by Ministry of Finance Order prescribed in Article 10-2 (Special Provisions on Payment by Method Using Electronic Data Processing System, etc.) of the Motor Vehicle Tonnage Tax Act or Article 24-2 (Special Provisions on Payment by Method Using Electronic Data Processing System, etc.) of the Registration and License Tax Act).

If those of the procedures for payment by a specified payment method (limited to a method specified by Ministry of Finance Order as a method using an electronic data processing system) of a national tax (limited to a national tax whose statutory payment due date comes at the same time as its statutory tax return due date (excluding self-assessed consumption tax, etc. on imported goods), and including national withholding tax) that are specified by Ministry of Finance Order have been carried out on the statutory payment due date (limited to cases where the tax amount does not exceed the amount specified by Ministry of Finance Order), and the payment has been made by the date specified by Cabinet Order, the provisions on postponement of tax payment and accessory tax apply by deeming the payment to have been made on the statutory payment due date.

Notwithstanding the provisions of paragraph (1), a national tax required to be paid with revenue stamps is to be paid by affixing revenue stamps equivalent to the tax amount, as provided for in the national tax laws. The same applies where a national tax that may be paid with revenue stamps is paid with revenue stamps.

Notwithstanding the provisions of paragraph (1), a national tax for which permission for payment in kind has been granted may be paid in kind as provided for in the national tax laws.

Notwithstanding the provisions of paragraph (1), a person who intends to pay a national tax and has a domicile or residence in an area outside the place of enforcement of this Act (hereinafter referred to as an "overseas taxpayer" in this paragraph) may pay the national tax, as provided for by Ministry of Finance Order, by transferring money equivalent to the tax amount, via a business office, office or any other similar facility of a financial institution (limited to one located in an area outside the place of enforcement of this Act; hereinafter referred to as an "overseas business office, etc." in this paragraph), into a deposit account (limited to one opened for receiving payment of national taxes) of an official of the tax office that receives the national tax. In this case, the provisions on postponement of tax payment, payment in kind and accessory tax apply by deeming the payment of the national tax to have been made on the day on which the overseas taxpayer remitted the money via the overseas business office, etc. of the financial institution.

If a taxpayer who intends to entrust the financial institution at which the taxpayer holds a deposit account or savings account with the withdrawal of deposits or savings and the payment of a national tax with the money so withdrawn requests the district director of the tax office to give the financial institution notice of the matters necessary for that payment, being a notice specified by Ministry of Finance Order, the district director of the tax office may accept the request only if the payment is found to be certain and accepting the request is found to be advantageous for the collection of national tax.

If a national tax for which the tax amount payable has been determined by the filing of a return filed by the due date, and whose due date for payment comes at the same time as the due date for filing that return, has been paid based on the notice referred to in the preceding paragraph by the date specified by Cabinet Order, the provisions on postponement of tax payment and delinquent tax apply by deeming the payment to have been made on the due date for payment, even if the day of payment comes after the due date for payment.

A person who intends to pay a national tax may, if the tax amount does not exceed the amount specified by Ministry of Finance Order and any of the following items applies, entrust the payment to a payment agent (meaning a payment agent prescribed in paragraph (1) of the following Article; the same applies hereinafter in this Article):

where the person intends to pay based on a payment slip prescribed in Article 34, paragraph (1) (Procedures for Payment) that is specified by Ministry of Finance Order;

where the person intends to pay based on a notice to a payment agent given using an electronic data processing system that is specified by Ministry of Finance Order.

In the cases listed in the following items, the provisions on postponement of tax payment, payment in kind and accessory tax apply by deeming the national tax prescribed in the relevant item to have been paid on the day specified in that item:

where a person who intends to pay a national tax has delivered to a payment agent money equivalent to the tax amount to be paid, together with the payment slip referred to in item (i) of the preceding paragraph: the day of the delivery;

where a person who intends to pay a national tax intends to pay it based on the notice referred to in item (ii) of the preceding paragraph, and the payment agent has been entrusted by that person: the day on which the payment agent was entrusted.

A person that is found to be capable of properly and reliably carrying out affairs concerning the payment of national taxes (hereinafter referred to as "payment affairs" in this paragraph and Article 34-6, paragraph (1) (Obligation of Payment Agent to Retain Books, etc.)), and that the Commissioner of the National Tax Agency designates as a person meeting the requirements specified by Cabinet Order (hereinafter referred to as a "payment agent" in the provisions up to Article 34-6), may carry out payment affairs upon entrustment by a person who intends to pay a national tax.

When the Commissioner of the National Tax Agency has made a designation under the preceding paragraph, the Commissioner must give public notice of the name, address or location of the office of the payment agent, and other matters specified by Ministry of Finance Order.

When a payment agent intends to change its name, address or location of its office, it must notify the Commissioner of the National Tax Agency to that effect in advance.

When a notification under the preceding paragraph has been made, the Commissioner of the National Tax Agency must give public notice of the matters in the notification.

If any of the following items applies, a payment agent must pay the national tax for which it has been entrusted as prescribed in the relevant item by the date specified by Cabinet Order:

where it has received delivery of money equivalent to the amount of a national tax based on entrustment by a person who intends to pay the national tax under the provisions of Article 34-3, paragraph (1) (limited to the part concerning item (i)) (Entrustment of Payment to Payment Agent);

where it has been entrusted by a person who intends to pay a national tax under the provisions of Article 34-3, paragraph (1) (limited to the part concerning item (ii)).

If any of the following items applies, a payment agent must, without delay and as provided for by Ministry of Finance Order, report to the Commissioner of the National Tax Agency to that effect and the date on which it received the delivery, in the case referred to in item (i), or on which it was entrusted, in the case referred to in item (ii):

where it has received delivery of money equivalent to the amount of a national tax based on entrustment by a person who intends to pay the national tax under the provisions of Article 34-3, paragraph (1) (limited to the part concerning item (i));

where it has been entrusted by a person who intends to pay a national tax under the provisions of Article 34-3, paragraph (1) (limited to the part concerning item (ii)).

If a payment agent fails to pay in full the national tax referred to in paragraph (1) by the date specified by Cabinet Order prescribed in that paragraph, the district director of the tax office with jurisdiction over the address or the location of the office of the payment agent collects the national tax from the payment agent in accordance with the rules for collection from a guarantor of national tax.

With regard to a national tax that a payment agent is to pay under the provisions of paragraph (1), the district director of the tax office may not collect the remaining amount from the taxpayer of that national tax unless an amount remains to be collected even after a disposition under the provisions of Article 40 (Delinquent Tax Collection Procedure) has been taken against the payment agent.

A payment agent must, as provided for by Ministry of Finance Order, keep books, record in them matters concerning payment affairs, and retain them.

If the Commissioner of the National Tax Agency finds it necessary for enforcing the provisions of the preceding two Articles and this Article, the Commissioner may, to the extent necessary and as provided for by Ministry of Finance Order, have a payment agent make reports.

If the Commissioner of the National Tax Agency finds it necessary for enforcing the provisions of the preceding two Articles and this Article, the Commissioner may, to the extent necessary, have officials enter the office of a payment agent and inspect the books and documents of the payment agent (including, where an electronic or magnetic record (meaning a record used in computer data processing that is created in electronic form, magnetic form, or any other form that cannot be perceived by the human senses; the same applies hereinafter) has been created or retained in lieu of their creation or retention, that electronic or magnetic record; the same applies hereinafter) and other necessary articles, or question relevant persons.

An official who conducts an on-site inspection under the preceding paragraph must carry an identification card, and must present it if requested by a relevant person.

The authority prescribed in paragraph (3) must not be construed as having been granted for the purpose of a criminal investigation.

The Commissioner of the National Tax Agency may, as provided for by Cabinet Order, delegate the authority prescribed in paragraph (3) to the regional commissioner of a Regional Taxation Bureau.

The Commissioner of the National Tax Agency may revoke the designation of a person that has been designated under the provisions of Article 34-4, paragraph (1) (Payment Agent) if the person falls under any of the following items:

where the person has ceased to meet the requirements for designation prescribed in Article 34-4, paragraph (1);

where the person has failed to make a report under the provisions of Article 34-5, paragraph (2) (Payment by Payment Agent) or paragraph (2) of the preceding Article, or has made a false report;

where, in violation of the provisions of paragraph (1) of the preceding Article, the person has failed to keep books, has failed to make entries in the books or has made false entries in them, or has failed to retain the books;

where the person has refused, obstructed or evaded an entry or inspection under the provisions of paragraph (3) of the preceding Article, or has failed to answer or has given a false answer to a question under the provisions of that paragraph.

When the Commissioner of the National Tax Agency has revoked a designation under the preceding paragraph, the Commissioner must give public notice to that effect.

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

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.

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.

When the district director of the tax office intends to collect any of the following national taxes (excluding the expenses for the delinquent tax collection procedure thereof; the same applies in the following Article) under the provisions of the national tax laws, they must give notice of tax payment:

a national tax subject to the official assessment system (excluding penalty tax for understatement, penalty tax for failure to file and the heavy penalty tax prescribed in paragraph (3) of the preceding Article);

national withholding tax that has not been paid by its statutory payment due date;

motor vehicle tonnage tax that has not been paid by its statutory payment due date;

registration and license tax that has not been paid by its statutory payment due date.

The notice of tax payment under the preceding paragraph is given by the district director of the tax office serving, as provided for by Cabinet Order, a written notice of tax payment stating the tax amount payable, the due date for payment and the place of payment; provided, however, that where consumption tax, etc. is to be paid with money provided as security, or in any other case specified by Cabinet Order, the district director may have the relevant official give the notice orally, in lieu of serving the written notice of tax payment.

Where a taxpayer fails to pay a national tax in full by the due date for payment set forth in Article 35 (Payment of National Tax under Self-Assessment System) or paragraph (2) of the preceding Article (in the case of income tax subject to estimated tax prepayment, the due date for payment set forth in Article 104, paragraph (1), Article 107, paragraph (1) or Article 115 (Payment of Amount of Estimated Tax Prepayment) of the Income Tax Act applies (including cases where these provisions are applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the Act), and in the case of delinquent tax and interest tax, the due date for payment of the national tax used as the basis for the calculation thereof applies; hereinafter referred to as the "due date for payment"), the district director of the tax office must demand that such taxpayer pay the national tax by sending a demand letter, except where the national tax falls into any of the following categories:

national tax subject to the provisions of paragraph (1) or (3) of the following Article, or Article 159 (Preservative Seizure) of the National Tax Collection Act; or

national tax to be collected immediately upon the occurrence of a certain event pursuant to the provisions of the national tax laws.

The demand letter referred to in the preceding paragraph is to be issued within 50 days from the due date for payment of the national tax, except as otherwise provided for in the national tax laws.

When making the demand referred to in paragraph (1), if there is any delinquent tax or interest tax on the national tax to which the demand pertains, the district director of the tax office must also demand payment of that delinquent tax or interest tax.

In any of the cases listed in the following items, if the district director of the tax office finds that there is any national tax for which the payable tax amount has been determined (in the case set forth in item (iii), excluding a national tax for which the liability to pay is an obligation to be paid with the trust property), but such national tax is not expected to be paid in full by the due date for payment, they may accelerate the due date and demand immediate payment of the national tax:

where a compulsory liquidation procedure has been commenced against the taxpayer's property (including cases in which notice has been given under the provisions of Article 2, paragraph (1) (Limitation on the Effect of a Transfer of Ownership, etc.) of the Act on Contracts for the Establishment of Security Interests by Use of Provisional Registration) (Act No. 78 of 1978) (including cases where applied mutatis mutandis pursuant to Article 20 (Application Mutatis Mutandis to Contracts for Acquisition of Rights other than Ownership of Land, etc.) of the Act);

where the taxpayer has died and their heirs have declared their qualified acceptance;

where the taxpayer is a corporation and has been dissolved;

where the liability to pay involves a national tax that constitutes an obligation covered by the trust property of a trust that has been terminated (excluding cases where the trust has been terminated on the grounds set forth in Article 163, item (v) (Grounds for Termination of a Trust) of the Trust Act);

where the taxpayer is expected to lose their domicile or residence in the place of enforcement of this Act without appointing a tax agent; or

where the taxpayer is found to have evaded or attempted to evade payment of a national tax or to have received or attempted to receive a refund of a national tax by deception or other wrongful acts, or where the taxpayer is found to have evaded or attempted to evade the execution of the delinquent tax collection procedure.

The demand under the preceding paragraph is made by the district director of the tax office serving a written advance demand stating the tax amount payable, the advanced due date and the place of payment (or, when making a demand under that paragraph with regard to national withholding tax for which notice of tax payment has not been given, a written notice of tax payment bearing a supplementary note to the effect that the demand is being made).

Where any of the items of paragraph (1) applies, if there is any of the following national taxes (excluding those for which the tax amount payable has been determined) for which it is found that collection of the national tax cannot be secured after the tax amount has been determined, the district director of the tax office may, before the statutory tax return due date for the national tax (including the due date for filing a tax basis return), determine, out of the amount of the national tax expected to be determined, the amount for which the district director finds it necessary to execute the delinquent tax collection procedure in advance in order to secure its collection. In this case, the relevant official of the tax office may immediately seize the property of the person up to that amount.

a national tax for which tax liability has been established (excluding consumption tax on the transfer, etc. of a taxable asset);

consumption tax on the transfer, etc. of a taxable asset for which the taxable period has elapsed;

consumption tax pertaining to a return under the provisions of Article 42, paragraph (1), (4) or (6) (Interim Return for Transfer, etc. of Taxable Assets and Specified Taxable Purchases) of the Consumption Tax Act for which tax liability has been established.

The provisions of Article 159, paragraphs (2) through (11) (Preservative Seizure) of the National Tax Collection Act apply mutatis mutandis where a determination under the preceding paragraph has been made. In this case, the term "one year" in paragraph (5) of that Article is deemed to be replaced with "10 months".

Where an article subject to consumption tax, etc. (excluding consumption tax; the same applies hereinafter in this Article) has been liquidated through a compulsory liquidation procedure, if tax liability for consumption tax, etc. (including the expenses for the delinquent tax collection procedure thereof; the same applies hereinafter in this paragraph, the following paragraph and Article 43, paragraph (1) (Competent Agency for Collection of National Taxes)) is established for the article under the provisions of the national tax laws, the district director of the tax office may collect that consumption tax, etc. out of the proceeds of its sale.

When collecting consumption tax, etc. under the provisions of the preceding paragraph, the district director of the tax office must notify the enforcement agency (meaning the enforcement agency prescribed in Article 2 (Definitions) of the National Tax Collection Act; the same applies hereinafter) and the taxpayer in advance of the tax amount to be collected under that paragraph and other necessary matters.

Where the notice under the preceding paragraph has been given, if the liquidation referred to in paragraph (1) has been carried out, consumption tax, etc. equivalent to the tax amount in the notice is deemed to have been determined for the taxpayer by a determination under the provisions of Article 25 (Determination), and the notice to the enforcement agency is deemed to be a request for share distribution prescribed in the National Tax Collection Act (hereinafter referred to as a "request for share distribution").

If a national tax for which a demand has been made under the provisions of Article 37 (Demand) is not paid in full by the day on which 10 days have elapsed from the day on which the demand letter was issued, if a national tax for which a demand has been made under the provisions of Article 38, paragraph (1) (Advance Demand) is not paid in full by the due date specified in the demand, or in any other case provided for in the National Tax Collection Act, the district director of the tax office executes the delinquent tax collection procedure under the provisions of that Act and other laws.

A national tax may be paid by a third party on behalf of the person who is to pay it.

If a third party who has a legitimate interest in the payment of a national tax, or a third party who has obtained the consent of the person who is to pay a national tax, has paid the national tax in place of the person who is to pay it, and a mortgage has been created to secure the national tax, that third party may, by the payment, be subrogated to the State with regard to the mortgage; provided, however, that this does not apply if the mortgage is a revolving mortgage and the payment was made before the principal to be secured was fixed.

In the case referred to in the preceding paragraph, if the third party has paid part of the national tax referred to in that paragraph, the remaining national tax is collected in priority to the claim of the third party arising from the subrogation under that paragraph.

The provisions of Part III, Chapter I, Section 2, Subsection 2 (Obligee's Subrogation Right) and Subsection 3 (Obligee's Right to Demand Rescission of Fraudulent Act) of the Civil Code apply mutatis mutandis to the collection of national tax.

The collection of a national tax is carried out by the district director of the tax office with jurisdiction over the place for tax payment of the national tax at the time of the disposition for collection (hereinafter referred to as the "current place for tax payment" in this Article); provided, however, that the collection of consumption tax, etc. on goods received from a bonded area and any other consumption tax, etc. imposed by the director-general of the customs house, or of international tourist tax (excluding that which is to be collected and paid under the provisions of Article 16, paragraph (1) (Special Collection, etc. by Domestic Business Operators) of the International Tourist Tax Act, and including the expenses for the delinquent tax collection procedure thereof), is carried out by the director-general of the customs house with jurisdiction over the place for tax payment of those national taxes.

With regard to income tax, corporation tax, local corporation tax, inheritance tax, gift tax, land value tax, consumption tax on the transfer, etc. of a taxable asset, tax for promotion of power-resources development, or international tourist tax to be collected and paid under the provisions of Article 16, paragraph (1) of the International Tourist Tax Act, if any of the following items applies, the district director of the tax office specified in the relevant item may, notwithstanding the provisions of the main clause of the preceding paragraph, make a disposition for collection with regard to the national tax prescribed in that item:

where a reassessment or determination under Article 30, paragraph (2) (Competent Agency for Reassessment or Determination) (including an assessment and determination of the penalty tax prescribed in Article 69 (Tax Items for Penalty Tax) on the tax amount payable as a result of the reassessment or determination) or an assessment and determination under Article 33, paragraph (2), item (ii) (Competent Agency for Assessment and Determination, etc.) has been made, and the grounds prescribed in those paragraphs continue to exist with regard to the national tax pertaining to those dispositions even after the dispositions were made: the district director of the tax office who made the disposition;

where the place for tax payment of those national taxes has changed on or after the time when the tax amount payable for them was determined, and the district director of the tax office with jurisdiction over a place for tax payment involved in the change other than the current place for tax payment (hereinafter referred to as the "former place for tax payment" in this item) is not aware of the change or cannot ascertain the place for tax payment after the change, and there are unavoidable circumstances for not being aware of it or not being able to ascertain it: the district director of the tax office with jurisdiction over the former place for tax payment.

The regional commissioner of a Regional Taxation Bureau may, when finding it necessary, take over from a district director of the tax office with jurisdiction over an area within the regional commissioner's jurisdictional district the collection of a national tax that the district director collects.

The district director of the tax office or the director-general of the customs house may, when finding it necessary, transfer the collection of a national tax that they collect to another district director of the tax office or director-general of the customs house.

When the collection of a national tax has been transferred under the provisions of the preceding two paragraphs, the regional commissioner of the Regional Taxation Bureau, district director of the tax office or director-general of the customs house who has taken over the collection is to notify the person who is to pay the national tax to that effect without delay.

When reorganization proceedings or proceedings for the enforcement of an enterprise mortgage have commenced with regard to a stock company, a cooperative financial institution (meaning a cooperative financial institution prescribed in Article 2, paragraph (2) of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions (Act No. 95 of 1996); the same applies hereinafter in this paragraph) or a mutual company (meaning a mutual company prescribed in paragraph (6) of that Article; the same applies hereinafter in this paragraph), the regional commissioner of the Regional Taxation Bureau, district director of the tax office or director-general of the customs house who may collect the national tax of the company, cooperative financial institution or mutual company may transfer the collection of the national tax that they may collect to the regional commissioner of the Regional Taxation Bureau, district director of the tax office or director-general of the customs house with jurisdiction over the location of the district court before which the reorganization proceedings or proceedings for the enforcement of the enterprise mortgage are pending.

The provisions of paragraph (5) of the preceding Article apply mutatis mutandis where the collection of a national tax has been transferred under the provisions of the preceding paragraph.

For the purpose of applying the provisions of this Chapter (excluding Article 38, paragraph (3) (Advance Demand), Article 39 (Special Provisions for Collection of Consumption Tax, etc. in Case of Compulsory Liquidation) and this Section; the same applies hereinafter in this paragraph) where the director-general of the customs house collects a national tax under the provisions of the proviso to Article 43, paragraph (1) (Competent Agency for Collection of National Taxes), or where the director-general of the customs house has taken over the collection of a national tax under the provisions of paragraph (4) of that Article or paragraph (1) of the preceding Article, the terms "district director of the tax office" and "tax office" in this Chapter (excluding Article 34-6 (Obligation of Payment Agent to Retain Books, etc.) and Article 36 (Notice of Tax Payment)) are deemed to be replaced with "director-general of the customs house" and "customs house", respectively, and the term "Commissioner of the National Tax Agency" with "Minister of Finance"; the term "Commissioner of the National Tax Agency" in Article 34-6, paragraphs (2) and (3) is deemed to be replaced with "Minister of Finance"; the term "Commissioner of the National Tax Agency" in paragraph (6) of that Article is deemed to be replaced with "Minister of Finance", and the term "regional commissioner of a Regional Taxation Bureau" with "director-general of the customs house"; the term "district director of the tax office" in Article 36, paragraph (1) is deemed to be replaced with "director-general of the customs house", and the phrase "the same applies in the following Article)" with "the same applies in the following Article) or international tourist tax to be paid under the provisions of Article 18, paragraph (1) (Payment by International Tourists, etc.) of the International Tourist Tax Act that has not been paid by its statutory payment due date"; and the term "district director of the tax office" in paragraph (2) of that Article is deemed to be replaced with "director-general of the customs house".

For the purpose of applying the provisions of this Chapter (excluding Article 34-2 (Notice, etc. Concerning Payment by Account Transfer), Article 36, Article 38, paragraph (3), Article 39 and this Section) where the regional commissioner of a Regional Taxation Bureau has taken over the collection of a national tax under the provisions of Article 43, paragraph (3) or paragraph (1) of the preceding Article, the terms "district director of the tax office" and "tax office" are deemed to be replaced with "regional commissioner of the Regional Taxation Bureau" and "Regional Taxation Bureau", respectively.

Where a taxpayer has suffered a considerable loss of property due to an earthquake, flood, wind, lightning, fire or any other similar disaster, if the taxpayer has any national tax that falls under any of the following which is payable within one year from the day on which they suffered such loss, the district director of the tax office (in cases where the director-general of a customs house or the regional commissioner of a Regional Taxation Bureau collects national taxes pursuant to the provisions of the proviso to Article 43, paragraph (1), (3) or (4) (Competent Agency for Collection of National Taxes), or Article 44, paragraph (1) (Special Provisions on the Competent Agency for Collection When Reorganization Proceedings, etc. Have Commenced), the director-general or the regional commissioner; hereinafter referred to as the "district director of the tax office, etc." in this Chapter) may, based on an application filed by the taxpayer within two months from the day on which such disaster ended, grant a payment grace period for all or part of the national tax for up to one year from the due date for payment (in the case of a national withholding tax for which no notice of tax payment has been given, its statutory payment due date) (in the case of the national tax set forth in item (iii), the grace period is specified by Cabinet Order), as provided for by Cabinet Order:

a national tax (excluding consumption tax and other national taxes specified by Cabinet Order) for which tax liability has been established on or before the day specified in each of the following for the categories of national taxes listed respectively therein, where the due date for payment (in the case of a national withholding tax for which no notice of tax payment has been given, its statutory payment due date) comes on or after the day on which the taxpayer suffered the loss, and the payable tax amount has been determined on or before the date of their application:

A national withholding tax, including consumption tax, etc. (in the case of a petroleum and coal tax on the goods received from a bonded area, limited to such tax payable under the provisions of Article 17, paragraph (3) (Payment, etc. of Petroleum and Coal Tax on Crude Oil, etc. Received) of the Petroleum and Coal Tax Act (Act No. 25 of 1978)), aviation fuel tax, tax for promotion of power-resources development and stamp tax, all of which are subject to the self-assessment system: the last day of the month containing the day on which the disaster ended;

National taxes other than those listed in (a):the day on which the disaster ended;

consumption tax on the transfer, etc. of a taxable asset for which the taxable period expired on or before the day on which the disaster ended, where the due date for payment comes on or after the day on which the taxpayer suffered the loss, and where the payable tax amount was determined on or before the date of their application;

income tax subject to estimated tax prepayment and any other national tax specified by Cabinet Order where the due date for payment comes on or after the day on which the taxpayer suffered the loss.

If there is a fact falling under any of the following items (excluding cases where the preceding paragraph applies), and the taxpayer is found to be unable to pay the national tax in a lump sum because of that fact, the district director of the tax office, etc. may, based on an application by the taxpayer, grant a grace period for the tax payment for a period not exceeding one year, up to the amount that the taxpayer is found to be unable to pay. The same applies where, having granted a tax payment grace period under that paragraph, the district director of the tax office, etc. finds that the taxpayer is unable to pay the amount under the grace period within the grace period because of having suffered the disaster referred to in that paragraph.

the taxpayer has suffered an earthquake, flood, wind, lightning, fire or other disaster, or theft, with regard to their property;

the taxpayer or a relative who shares the same livelihood with the taxpayer has become ill or been injured;

the taxpayer has discontinued or suspended their business;

the taxpayer has suffered a considerable loss in their business;

there has been a fact similar to a fact that falls under any of the preceding items.

If the district director of the tax office, etc. finds that there are reasons why a taxpayer of a national tax listed in any of the following items (excluding a national tax subject to postponement of tax payment) is unable to pay at one time the national tax equivalent to the tax amount specified in the relevant item, the district director of the tax office, etc. may, based on an application filed by that person by the due date for payment of that national tax (including, if the district director of the tax office, etc. finds that there are unavoidable reasons, an application filed after the due date for payment of that national tax), grant a grace period for the payment of that tax for a period not exceeding one year from that due date for payment, up to the amount that the taxpayer is found to be unable to pay:

national tax using the self-assessment system (including accessory tax thereon): the tax amount of the determined portion, in the case where the payable tax amount has been determined on or after the day on which one year has elapsed from its statutory tax return due date;

national tax subject to the official assessment system (including delinquent tax thereon, and excluding the penalty tax prescribed in Article 69 (Tax Items for Penalty Tax) and negligence tax): the tax amount of the determined portion, in the case where the payable tax amount has been determined on or after the day on which one year has elapsed from the due date for filing its tax basis return (for a national tax that does not require the filing of that return, the day on which its tax liability was established);

national withholding tax (including accessory tax thereon): the payable tax amount stated in the written notice of tax payment, in the case where the written notice of tax payment has been served on or after the day on which one year has elapsed from its statutory payment due date.

When granting a tax payment grace period under the preceding two paragraphs, the district director of the tax office, etc. may, with regard to the payment of the national tax under the grace period, have the amount under the grace period paid in installments within the grace period, divided into amounts that are reasonable and appropriate in light of the state of the person's property and other circumstances. In this case, the district director of the tax office, etc. is to specify each due date for the installment payments and the amount to be paid by each due date.

When granting a tax payment grace period under paragraph (2) or (3), the district director of the tax office, etc. must request security equivalent to the amount under the grace period; provided, however, that this does not apply if the tax amount under the grace period is 1,000,000 yen or less, if the grace period is three months or less, or if there are special circumstances in which security cannot be requested.

Where the district director of the tax office, etc. requires security pursuant to the provisions of the preceding paragraph, if there is any property seized through a delinquent tax collection procedure with regard to the national tax under the grace period (including, in the case where a request has been made, based on the provisions of a tax treaty, etc. (meaning a tax treaty, etc. as prescribed in Article 2, item (ii) (Definitions) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969); hereinafter the same applies in this paragraph, Article 63, paragraph (5) (Exemption from Delinquent Tax in Cases of Tax Payment Grace Periods, etc.) and Article 71, paragraph (1), item (iv) (Special Provisions on Time Limits for Determination and Reassessment of National Tax)), to the treaty partner (meaning a treaty partner as prescribed in Article 2, item (iii) of that Act; the same applies hereinafter) under that tax treaty, etc. for assistance in the collection of a national tax subject to collection assistance (meaning a national tax subject to collection assistance as prescribed in Article 11-2, paragraph (1) (Assistance in the Collection of National Tax) of that Act; hereinafter the same applies in this paragraph and Article 63, paragraph (5)) or for assistance in the conservation of property for collection, property on which that treaty partner has made a disposition equivalent to a seizure with regard to that national tax subject to collection assistance under the laws and regulations of that treaty partner and property which has been provided to it as security), the amount of that security does not exceed the amount calculated by deducting the value of that property from the amount under the grace period.

When the district director of the tax office, etc. has granted a tax payment grace period under paragraph (2) or (3), if they find that there are unavoidable reasons why the amount under the grace period cannot be paid within the grace period, they may extend that period based on an application by the taxpayer; provided, however, that the period may not exceed two years in total when combined with the period for which a tax payment grace period has already been granted to that person under those provisions.

The provisions of paragraph (4) apply mutatis mutandis where the district director of the tax office, etc. extends, pursuant to the provisions of the preceding paragraph, the period of a tax payment grace period granted under paragraph (2) or (3).

Where the district director of the tax office, etc. has the amount under the grace period paid in installments pursuant to the provisions of paragraph (4) (including as applied mutatis mutandis pursuant to the preceding paragraph), if they find that there are unavoidable reasons for the taxpayer being unable to pay, by the relevant due date, the amount to be paid by each due date for the installment payments notified pursuant to the provisions of Article 47, paragraph (1) (Notice of Tax Payment Grace Period), or if they have shortened the grace period pursuant to the provisions of Article 49, paragraph (1) (Revocation of Tax Payment Grace Period), they may change each due date for the installment payments and the amount to be paid by each due date.

A person who intends to file an application for a tax payment grace period under paragraph (1) of the preceding Article must submit to the district director of the tax office, etc. a written application stating the details of the fact that the person has suffered a considerable loss of property due to the disaster referred to in that paragraph, the amount for which the person seeks the grace period and its period, and other matters specified by Cabinet Order, with documents sufficient to prove that fact attached thereto.

A person who intends to file an application for a tax payment grace period under paragraph (2) of the preceding Article must submit to the district director of the tax office, etc. a written application stating the existence of a fact that falls under any of the items of that paragraph and the details of the circumstances in which the person is unable to pay the national tax at one time on the basis of that fact, the amount for which the person seeks the grace period and its period, whether payment will be made by the installment payment method (including, if payment is to be made by the installment payment method, each due date for the installment payments and the amount to be paid by each due date), and other matters specified by Cabinet Order, with documents sufficient to prove the relevant fact, an inventory of property, documents concerning the provision of security, and other documents specified by Cabinet Order attached thereto.

A person who intends to file an application for a tax payment grace period under paragraph (3) of the preceding Article must submit to the district director of the tax office, etc. a written application stating the details of the circumstances in which the person is unable to pay at one time the national tax equivalent to the tax amount specified in the relevant item of that paragraph, the amount for which the person seeks the grace period and its period, whether payment will be made by the installment payment method (including, if payment is to be made by the installment payment method, each due date for the installment payments and the amount to be paid by each due date), and other matters specified by Cabinet Order, with an inventory of property, documents concerning the provision of security, and other documents specified by Cabinet Order attached thereto.

A person who intends to apply for an extension of the grace period under paragraph (7) of the preceding Article must submit to the district director of the tax office, etc. a written application stating the unavoidable reasons why the person is unable to pay the amount under the grace period within the grace period, the period for which the person seeks the extension of the grace period, whether payment will be made by the installment payment method (including, if payment is to be made by the installment payment method, each due date for the installment payments and the amount to be paid by each due date), and other matters specified by Cabinet Order, with an inventory of property, documents concerning the provision of security, and other documents specified by Cabinet Order attached thereto.

Notwithstanding the provisions of paragraph (1), paragraph (2) or the preceding paragraph, the documents to be attached pursuant to those provisions (excluding documents specified by Cabinet Order) need not be attached if, in granting a tax payment grace period under paragraph (1) or (2) (limited to the part concerning item (i), (ii) or (v) (limited to the part concerning facts similar to facts that fall under item (i) or (ii) of that paragraph)) of the preceding Article or an extension of that grace period, the district director of the tax office, etc. finds that it is difficult for the applicant to submit those documents.

When a written application has been submitted under any of paragraphs (1) through (4), the district director of the tax office, etc. is to examine the matters concerning the application and either grant a tax payment grace period or an extension of the grace period under the preceding Article, or refuse to grant the tax payment grace period or the extension of the grace period.

When a written application has been submitted under any of paragraphs (1) through (4), if there is a deficiency in the statements in the written application, or if there is a deficiency in the statements in the documents to be attached to the written application or those documents have not been submitted, the district director of the tax office, etc. may request the applicant to correct the written application or to correct or submit the documents to be attached.

When requesting the correction of a written application or the correction or submission of documents to be attached pursuant to the provisions of the preceding paragraph, the district director of the tax office, etc. is to notify the applicant thereof by a document stating that fact and the reasons therefor.

The applicant who has been requested to correct the written application or to correct or submit the documents to be attached pursuant to the provisions of paragraph (7) must correct the written application or correct or submit the documents to be attached within 20 days counting from the day following the day on which the applicant received the notice under the provisions of the preceding paragraph. In this case, if the applicant has not corrected the written application or corrected or submitted the documents to be attached within that period, the applicant is deemed to have withdrawn the application on the day on which that period elapsed.

Even when a written application has been submitted under any of paragraphs (1) through (4) and the applicant is found to fall under the provisions of paragraphs (1) through (3) or paragraph (7) of the preceding Article, the district director of the tax office, etc. may refuse to grant a tax payment grace period or an extension of the grace period under that Article if any of the following items applies:

where the case falls under the case listed in Article 49, paragraph (1), item (i) (Revocation of Tax Payment Grace Period);

where the applicant has failed to answer or given a false answer to a question under the provisions of the following paragraph, has refused, obstructed or evaded an inspection under the provisions of that paragraph, or has, without justifiable grounds, failed to comply with a request for the presentation or submission of articles under the provisions of that paragraph, or presented or submitted books and documents or other articles (including copies thereof) containing false entries or records;

where the application for a tax payment grace period or an extension of the grace period under the preceding Article has been filed for an improper purpose, or where the application has otherwise not been filed in good faith.

When the district director of the tax office, etc. finds it necessary in order to conduct the examination under the provisions of paragraph (6), they may, to the extent necessary, have their officials question the applicant, inspect that person's books and documents or other articles, request the presentation or submission of those articles (including copies thereof), or retain articles submitted in the course of that examination.

An official who asks questions, conducts inspections, or requests presentation or submission pursuant to the provisions of the preceding paragraph must carry an identification card and present it if requested by any person concerned.

The authority prescribed in paragraph (11) must not be construed as being granted for the purpose of criminal investigation.

When the district director of the tax office, etc. has granted a tax payment grace period under the provisions of Article 46 (Requirements for Tax Payment Grace Period) (hereinafter referred to as a "tax payment grace period") or extended the grace period (including when they have changed each due date for the installment payments and the amount to be paid by each due date pursuant to the provisions of paragraph (9) of that Article), they must notify the taxpayer of such fact, the amount under the grace period, the grace period, each due date for the installment payments and the amount to be paid by each due date in the case of having the amount paid in installments (if a change has been made under the provisions of that paragraph, each due date and the amount to be paid by each due date after the change), and other necessary matters.

Where a written application has been submitted under any of paragraphs (1) through (4) of the preceding Article, if the district director of the tax office, etc. does not grant a tax payment grace period or an extension of the grace period, they must notify the taxpayer of such fact.

The district director of the tax office, etc., when they have granted a tax payment grace period, may not make a further demand nor execute the delinquent tax collection procedure (excluding a request for share distribution) within the grace period with regard to the national tax equivalent to the amount under the grace period.

Where the district director of the tax office, etc. has granted a tax payment grace period, if any property has been seized through a delinquent tax collection procedure with regard to the national tax under the grace period, they may cancel the seizure upon application by the recipient of the grace period.

Where the district director of the tax office, etc. has granted a tax payment grace period, if the property seized with regard to the national tax under the grace period contains any property that yields natural fruits, any securities or claims or any incorporeal property, etc. prescribed in Article 72, paragraph (1) (Seizure Procedure for Patent Rights) of the National Tax Collection Act, they may, notwithstanding the provisions of paragraph (1), execute the delinquent tax collection procedure upon the natural fruits acquired or property, other than money, delivered by a third party obligor, etc. prescribed in Article 24, paragraph (5), item (ii) (Limited Tax Liability of Mortgagee by Transfer) of the Act, and appropriate any proceeds, etc. realized by liquidation of such property as prescribed in Article 129, paragraph (1) (Principle of Distribution) of the Act to the national tax under the grace period.

In the case described in the preceding paragraph, if the property delivered by the third party obligor, etc. set forth in the paragraph contains any money, such money may be appropriated to the national tax under the grace period, notwithstanding paragraph (1).

Where a person who has been granted a tax payment grace period falls under any of the following items, the district director of the tax office, etc. may revoke the grace period or shorten the grace period:

where there is a fact that falls under any of the items of Article 38, paragraph (1) (Advance Demand), and the person is found to be unable to pay the national tax under the grace period in full within the grace period;

where the person does not pay, by the relevant due date, the amount to be paid by each due date for the installment payments notified pursuant to the provisions of Article 47, paragraph (1) (Notice of Tax Payment Grace Period) (excluding where the district director of the tax office, etc. finds that there are unavoidable reasons);

where the person does not follow an order issued by the district director of the tax office, etc. pursuant to the provisions of Article 51, paragraph (1) (Change to Security) with regard to the security provided for the national tax under the grace period; or

where the person newly becomes delinquent in a national tax other than the national tax under the grace period (excluding where the district director of the tax office, etc. finds that there are unavoidable reasons);

where it is found that an application for the grace period or an extension of the grace period was filed by deception or other wrongful means, and that the grace period was granted or the grace period was extended based on that application; or

except for the cases listed in the preceding items, where it is found to be inappropriate to maintain the grace period due to any change in the state of the person's property or other circumstances.

Where the district director of the tax office, etc. revokes a tax payment grace period or shortens a grace period pursuant to the provisions of the preceding paragraph, they must hear an explanation in advance from the person who has been granted the grace period, except where there is a fact that falls under any of the items of Article 38, paragraph (1); provided, however, that this does not apply if such person fails to provide an explanation without justifiable grounds.

When the district director of the tax office, etc. has revoked a tax payment grace period or shortened a grace period pursuant to the provisions of paragraph (1), they must notify the taxpayer of such fact.

The types of security to be provided pursuant to the provisions of the national tax laws are to be as follows:

national government bonds and local government bonds;

corporate bonds (including debentures issued by a corporation established under a special Act) and other securities that the district director of the tax office, etc. (if the Commissioner of the National Tax Agency or a regional commissioner is to request security pursuant to the provisions of the national tax laws, the Commissioner of the National Tax Agency or the regional commissioner; the same applies hereinafter in this Article and the following Article) finds to be reliable;

land;

buildings, standing trees, and registered vessels, as well as registered airplanes, rotorcraft and motor vehicles, and registered construction machinery, that are insured;

railway foundations, factory foundations, mining foundations, tramway foundations, canal foundations, fishery foundations, port transport business foundations, road transport business foundations and tourist facility foundations;

a guarantee by a guarantor whom the district director of the tax office, etc. finds to be reliable; and

cash.

Where security has been provided for the national tax, when the district director of the tax office, etc. finds that payment of the national tax cannot be secured due to a decrease in the value of the collateral or financial resources of the guarantor or for any other reason, they may order the provider of such security to provide additional security, change the guarantor or take any other measure necessary to obtain proper security.

A person who has provided security for a national tax may change that security with the approval of the district director of the tax office, etc.

A person who has provided cash as security for a national tax may, as provided for by Cabinet Order, appropriate that cash to the payment of that national tax.

If the national tax for which security has been provided has not been paid in full by the due date for payment (including a due date advanced as prescribed in Article 38, paragraph (2) (Advance Demand) and a due date extended under a tax payment grace period or under a collection grace period or delinquent tax collection procedure execution grace period; hereinafter the same applies in the following Article and Article 63, paragraph (2) (Exemption from Delinquent Tax)), or if the district director of the tax office, etc. has revoked the postponement of tax payment, tax payment grace period or collection grace period or delinquent tax collection procedure execution grace period granted for the national tax for which security has been provided, the district director of the tax office, etc. appropriates cash provided as collateral to the national tax or dispose of property other than cash provided as collateral through a procedure similar to a delinquent tax collection procedure and appropriate money obtained thereby to the national tax and the expenses for the disposition of the property, or has the guarantor pay the national tax.

When having a guarantor pay the national tax referred to in the preceding paragraph pursuant to the provisions of that paragraph, the district director of the tax office, etc. must, as provided for by Cabinet Order, give notice to that person by a written payment notice stating the amount to be paid, the payment deadline, the place of payment and other necessary matters. In this case, they must notify the district director with jurisdiction over the location of that person's domicile or residence of that fact.

If the guarantor fails to pay that national tax in full by the payment deadline referred to in the preceding paragraph, the district director of the tax office, etc. must, except when having the guarantor pay pursuant to the provisions of Article 38, paragraph (1) as applied mutatis mutandis pursuant to paragraph (6), demand payment from that person by a written payment reminder. In this case, the written payment reminder is to be issued within 50 days from the payment deadline, except as otherwise provided in the national tax laws.

In the case referred to in paragraph (1), if the district director of the tax office, etc. finds that there is still a shortfall after appropriating the cash provided as security or the proceeds from the disposition of the property provided as security to the national tax referred to in that paragraph and the disposition expenses, they execute the delinquent tax collection procedure against other property of the person who provided that security, and if they find that the guarantor has not paid in full the amount to be paid and that there is still a shortfall even after executing the delinquent tax collection procedure against the person who provided that security, they execute the delinquent tax collection procedure against the guarantor.

When executing the delinquent tax collection procedure against a guarantor pursuant to the provisions of the preceding paragraph, the district director of the tax office, etc. may not liquidate the property of that guarantor until after liquidating the property of the person who provided the security referred to in that paragraph.

The provisions of Article 38, paragraphs (1) and (2), the preceding Section and Article 55 (Consignment of Payment) apply mutatis mutandis where a guarantor is made to pay the national tax referred to in paragraph (1).

If the Commissioner of the National Tax Agency or a regional commissioner has requested security pursuant to the provisions of the national tax laws (excluding where a regional commissioner who has taken over collection pursuant to the provisions of Article 43, paragraph (3) or Article 44, paragraph (1) (Takeover of Collection) has requested security for the national tax so taken over), and the national tax for which the security has been provided is not paid in full by its due date for payment, the Commissioner of the National Tax Agency or the regional commissioner is to have the district director specified by Cabinet Order carry out the disposition of the property provided as that security and the other dispositions prescribed in the preceding Article.

In addition to what is provided for in this Act, the procedures for the provision of security and other procedures necessary with regard to security are specified by Cabinet Order.

Where a taxpayer, for the purpose of paying any of the following national taxes, intends to deliver securities other than those available for payment of a national tax, thereby requesting the liquidation of such securities and the appropriation of the proceeds to payment of the national tax by means of money thus collected, the relevant official of the tax office (in cases where the director-general of a customs house or the regional commissioner of a Regional Taxation Bureau collects national taxes pursuant to the provisions of the proviso to Article 43, paragraph (1), or paragraph (3) or paragraph (4) of the Article, or Article 44, paragraph (1) (Competent Agency for Collection of National Taxes), the customs house or Regional Taxation Bureau; hereinafter the same applies in this Article) may accept the request only when it is found that such securities have been collectable with certainty in the recent past.In this case, if the liquidation of such securities incurs any costs, the person who intends to request the liquidation must also provide an amount equivalent to the amount of such costs:

a national tax under a tax payment grace period or a delinquent tax collection procedure execution grace period;

a national tax whose due date for payment comes on or after the due date for payment of the securities which are requested to be used for the tax payment; and

beyond the national taxes listed in the preceding two items, a national tax in delinquency, in cases where it is found that the taxpayer has a sincere intention to make the tax payment, and where accepting the request of such tax payment is beneficial to the collection of the national tax.

When the relevant official of the tax office has accepted the request referred to in the preceding paragraph, the official must issue a certificate of acceptance of payment consignment.

Where the request referred to in paragraph (1) has been made, if necessary, the relevant official of the tax office may re-consign the collection and payment to a financial institution that the official finds reliable.

Where the request referred to in paragraph (1) has been made, if, by the provision of the securities to which the request pertains, it has come to be found that the provision of security under the provisions of the national tax laws is no longer necessary for the national tax listed in item (i) of that paragraph, that security may be deemed to have been provided to the extent so found.

If there is a refund or an overpayment or payment by mistake of national tax (hereinafter referred to as a "refund, etc."), the regional commissioner, district director or director-general of a customs house must refund it in cash without delay.

If the regional commissioner finds it necessary, the regional commissioner may take over, from the district director with jurisdiction over an area within the regional commissioner's jurisdictional district, the refund of a refund, etc. that the district director is to refund.

Where there is a refund, etc., if there is any national tax that the person who is to receive the refund is required to pay (if the refund, etc. pertains to a national tax for which the liability to pay is an obligation to be paid with the trust property, limited to a national tax for which the liability to pay is that obligation to be paid with the trust property, and if the refund, etc. does not pertain to a national tax for which the liability to pay is an obligation to be paid with the trust property, limited to a national tax other than a national tax for which the liability to pay is an obligation to be paid only with the trust property), the regional commissioner, district director or director-general of a customs house must appropriate the refund, etc. to that national tax in lieu of refunding it under the provisions of paragraph (1) of the preceding Article. In this case, if that national tax includes delinquent tax or interest tax, the refund, etc. must first be appropriated to the national tax that is the basis for the calculation of the delinquent tax or interest tax.

When an appropriation has been made under the provisions of the preceding paragraph, the national tax in an amount equivalent to the refund, etc. so appropriated is deemed to have been paid at the time specified by Cabinet Order as the time when it became appropriate to make the appropriation.

When the regional commissioner, district director or director-general of a customs house has made an appropriation under the provisions of paragraph (1), they must notify the person who is to pay the national tax to which the appropriation pertains of that fact.

Where the regional commissioner of a Regional Taxation Bureau, the district director of a tax office or the director-general of a customs house pays or appropriates a refund, etc., they must multiply the amount to be refunded or appropriated by the rate of 7.3% per annum, and add this amount (hereinafter referred to as the "interest on refund") to the amount to be refunded or appropriated, based on the number of days in the period from the day following the day specified in each of the following items for the category of refund, etc. listed in the relevant item, until the day of the decision to pay the relevant refund or the day on which the relevant refund is appropriated (where appropriation was possible before that date, the day on which it became possible to make the appropriation) (or during the period otherwise specified by other national tax laws):

a refund or any of the following overpayments: the day on which the national tax causing the refund or overpayment was paid (if such day precedes the statutory payment due date of the national tax, the statutory due date):

An overpayment arising from national tax (including any delinquent national tax and interest tax thereon) for which the payable tax amount has been determined by a reassessment or determination under the provisions of Article 25 (Determination) or an assessment and determination (hereinafter referred to as a "reassessment or determination, etc.") (excluding overpayment as set forth in the following item);

An overpayment arising from the national tax (including any delinquent national tax) for which the payable tax amount is determined without any special procedure upon the establishment of the tax liability, and for which notice of tax payment has been given;

An overpayment specified by Cabinet Order as arising from national tax that is similar to the overpayments listed in (a) or (b);

an overpayment arising from national tax (including any delinquent tax and interest tax thereon) for which the payable tax amount has been reduced due to a reassessment based on a request for reassessment (including a determination of the taxation agency, a decision of the National Tax Tribunal or a judicial decision on an appeal against or action for a disposition made in response to such a request): the day on which three months have elapsed from the day following the day on which the request for reassessment was made, or the day on which one month has elapsed from the day following the day on which the reassessment was carried out, whichever comes earlier (if such day precedes the statutory payment due date of the national tax, the statutory due date); or

an overpayment or other payment by mistake arising from national tax, except for the overpayments listed in the preceding two items:the day on which one month has elapsed from the day following the day specified by Cabinet Order as the day on which such overpayment or payment by mistake occurred.

In the case referred to in the preceding paragraph, if any of the following items applies, the period specified in the relevant item is deducted from the period prescribed in that paragraph:

where a seizure order or seizure disposition under the provisions of the Civil Enforcement Act (Act No. 4 of 1979) has been issued with regard to the claim for the refund, etc.: the period until the day on which seven days have elapsed from the day following the day on which the seizure order or seizure disposition was served;

where a provisional seizure has been effected against the claim for the refund, etc.: the period during which the provisional seizure is in effect.

If an overpayment or payment by mistake arises with regard to a national tax paid in two or more installments, the provisions of paragraph (1) apply to that overpayment or payment by mistake by deeming it to consist of the overpayment or payment by mistake of the amounts obtained by going back successively, in the order of the payment dates, from the amount paid last until the amount of the overpayment or payment by mistake is reached.

If a national tax that has been lawfully paid has become overpaid based on the provisions of an Act that changes the amount payable without affecting the lawful payment, the provisions of paragraph (1) apply to that overpayment by deeming it to be the overpayment or payment by mistake listed in item (iii) of that paragraph and deeming the day on which it became overpaid to be the day listed in that item, respectively.

Where a national tax using the self-assessment system has been paid, if a reassessment (excluding a reassessment based on a request for reassessment) has been made of that national tax on the grounds that the economic results arising from a void act included in the facts that formed the basis for the calculation of its tax basis have been lost due to that act being void, that a voidable act included in those facts has been rescinded, or other grounds specified by Cabinet Order as equivalent thereto, the provisions of paragraph (1) apply to the national tax equivalent to the amount overpaid as a result of that reassessment (including accessory tax thereon that has become overpaid as a result of that reassessment) by deeming the day on which one month has elapsed counting from the day following the day on which that reassessment was made to be the day listed in each item of that paragraph.

If a taxpayer has paid an amount after notifying the district director that it is paid as any of the following national taxes, the taxpayer may not claim a refund of that amount:

a national tax for which the payable tax amount has been determined but whose payment period has not yet arrived; and

a national tax for which it is found certain that the payable tax amount will be determined in the near future.

Where a payment falling under the provisions of the preceding paragraph has been made, if the payment has become unnecessary with regard to all or part of the national tax to which the payment pertains due to an amendment to the national tax laws or for any other reason, an overpayment or payment by mistake of national tax is deemed to have occurred at that time, and the provisions of the preceding three Articles apply.

A taxpayer must pay delinquent tax if any of the following items applies:

where the taxpayer has filed a return by the due date but does not pay in full the national tax payable by filing that return by its statutory payment due date;

where the taxpayer has filed a return filed after the due date or an amended return, or has received a reassessment or a determination under the provisions of Article 25 (Determination), and there is any national tax payable under the provisions of Article 35, paragraph (2) (Payment of National Tax using the Self-Assessment System);

where the taxpayer has received a notice of tax payment and pays the national tax payable under that notice (excluding the national tax prescribed in item (v), penalty tax for failure to pay, heavy penalty tax and negligence tax) after its statutory payment due date;

where the taxpayer does not pay in full the income tax subject to estimated tax prepayment by its statutory payment due date; or

where the taxpayer does not pay in full the national withholding tax by its statutory payment due date.

The amount of delinquent tax is to be the amount calculated by multiplying the unpaid tax amount by the rate of 14.6% per annum, according to the number of days in the period from the day following the statutory payment due date of the national tax prescribed in each item of the preceding paragraph (for a national tax that has become payable because the amount refunded by carryback of net loss, etc. was excessive, consumption tax, etc. on goods taken from a bonded area with permission for import (excluding petroleum and coal tax payable under the provisions of Article 17, paragraph (3) (Payment, etc. of Petroleum and Coal Tax on Crude Oil, etc. Received) of the Petroleum and Coal Tax Act), and other national taxes specified by Cabinet Order, the day specified by Cabinet Order; the same applies in paragraph (2), item (i) of the following Article) until the day on which that national tax is paid in full; provided, however, that for the period until the due date for payment (if permission for postponement of tax payment or for payment in kind has been revoked, the day on which the document concerning that revocation was issued; the same applies hereinafter in this paragraph and in Article 63, paragraphs (1), (4) and (5) (Exemption from Delinquent Tax in the Case of Tax Payment Grace Period, etc.)) or for the period until the day on which two months have elapsed from the day following the due date for payment, the amount of delinquent tax is to be the amount calculated by multiplying the unpaid tax amount by the rate of 7.3% per annum.

The taxpayer referred to in paragraph (1) must pay delinquent tax together with the national tax that is the basis for the calculation of its amount.

Delinquent tax is to be national tax falling under the tax item which applies to the tax amount that is the basis for the calculation of its amount.

Where an amended return has been filed (excluding an amended return filed by a taxpayer who has evaded payment of a national tax or received a national tax refund by deception or other wrongful acts, while anticipating that a reassessment will be made of the national tax because of the examination having been conducted with regard to the national tax (referred to as a "specified amended return" in the following paragraph)) or where a reassessment has been made (excluding a reassessment made of the national tax to be paid by a taxpayer who has evaded payment of a national tax or received a national tax refund by deception or other wrongful acts (referred to as a "specified reassessment" in that paragraph)), if the case falls under any of the following items, the provisions of paragraph (2) of the preceding Article apply to the national tax payable by filing the return or based on the reassessment, with the period specified in the relevant item being deducted from the period prescribed in the paragraph:

where a return filed by the due date has been submitted for the national tax to which such amended return or reassessment pertains, and the amended return was filed or a written notice of reassessment concerning the reassessment was given after the day on which one year has elapsed from the statutory tax return due date for the national tax: the period from the day following the day on which one year has elapsed from the statutory tax return due date, until the day on which the amended return was filed or the day on which a written notice of reassessment concerning the reassessment was given; or

where a return filed after the due date was submitted for the national tax to which such amended return or reassessment pertains (including a tax return to be filed to receive payment of a refund, which is specified by Cabinet Order (hereinafter referred to as a "return of refund claim"); hereinafter the same applies in this item and the following paragraph), and the amended return was filed or a written notice of reassessment concerning the reassessment was given after the day on which one year has elapsed since the date on which the return filed after the due date was submitted: the period from the day following the day on which one year has elapsed since the date on which the return filed after the due date was submitted, until the day on which the amended return is filed or the day on which a written notice of reassessment concerning the reassessment is given.

Where an amended return has been filed or a reassessment increasing the payable tax amount (including a reassessment specified by Cabinet Order as being similar thereto; referred to as a "reassessment increasing the tax" in this paragraph) has been made, if a return filed by the due date or a return filed after the due date has been submitted for the national tax to which the return or the reassessment increasing the tax pertains, and the amended return has been filed or the reassessment increasing the tax has been made after a reassessment reducing the tax amount payable by filing the return filed by the due date or the return filed after the due date (including a reassessment specified by Cabinet Order as being similar thereto; referred to as a "reassessment reducing the tax" in this paragraph) has been made, then, notwithstanding the provisions of the preceding paragraph, the provisions of paragraph (2) of the preceding Article apply to the national tax payable by filing the amended return or based on the reassessment increasing the tax (limited to the national tax specified by Cabinet Order as the portion up to the tax amount pertaining to the return filed by the due date or the return filed after the due date (including the tax amount equivalent to the amount of a refund); the same applies hereinafter in this paragraph), with the following periods (for national tax payable by filing a specified amended return or based on a specified reassessment and any other national tax specified by Cabinet Order, limited to the period listed in item (i)) being deducted from the period prescribed in that paragraph:

the period from the day following the day on which the tax amount payable by filing the return filed by the due date or the return filed after the due date was paid (if such day precedes the statutory payment due date of the national tax, the statutory payment due date) until the day on which the written notice of reassessment concerning the reassessment reducing the tax was given; and

the period from the day following the day on which the written notice of reassessment concerning the reassessment reducing the tax was given (if the reassessment reducing the tax is a reassessment based on a request for reassessment, the day on which one year has elapsed counting from the day following that day) until the day on which the amended return was filed or the written notice of reassessment concerning the reassessment increasing the tax was given.

For a national withholding tax that falls under any of the national taxes listed in the following items, the provisions of paragraph (2) of the preceding Article apply with the period specified in the relevant item being deducted from the period prescribed in that paragraph; provided, however, that this does not apply if there has been deception or any other wrongful act with regard to the failure to pay that national tax by the statutory payment due date (for the national tax listed in item (ii), limited to where it was paid in anticipation that a notice of tax payment under the provisions of Article 36, paragraph (1) (Notice of Tax Payment) would be given for that national tax because an examination had been conducted with regard to that national tax):

a national tax for which a written notice of tax payment was given after the day on which one year has elapsed from the statutory payment due date: the period from the day following the day on which one year has elapsed from the statutory payment due date until the day on which that written notice was given; and

a national tax, other than that listed in the preceding item, that was paid after the day on which one year has elapsed from the statutory payment due date: the period from the day following the day on which one year has elapsed from the statutory payment due date until the day of that payment.

When part of the national tax that is the basis for the calculation of the amount of delinquent tax has been paid, the tax amount that is the basis for the calculation of the amount of delinquent tax for the period on and after the day following the day of that payment is to be the amount obtained by deducting the tax amount so paid.

Where delinquent tax is to be paid together with the national tax pursuant to the provisions of Article 60, paragraph (3) (Payment of Delinquent Tax), until the amount paid by the taxpayer reaches the amount of the national tax that is the basis for the calculation of that delinquent tax, the amount so paid is to be treated as having been first appropriated to the national tax that is the basis for that calculation.

If a tax payment grace period has been granted under the provisions of Article 46, paragraph (1) or paragraph (2), item (i), (ii) or (v) (limited to the part concerning facts similar to facts that fall under item (i) or (ii) of that paragraph) (Tax Payment Grace Period due to a Disaster, etc.) (hereinafter referred to as a "tax payment grace period due to a disaster, etc." in this paragraph) or the execution of the delinquent tax collection procedure has been suspended under the provisions of Article 153, paragraph (1) (Suspension of Delinquent Tax Collection Procedure) of the National Tax Collection Act, or if a tax payment grace period has been granted under the provisions of Article 46, paragraph (2), item (iii), (iv) or (v) (limited to the part concerning facts similar to facts that fall under item (iii) or (iv) of that paragraph) or paragraph (3) (hereinafter referred to as a "tax payment grace period due to discontinuance of business, etc." in this paragraph) or a grace period for realization has been granted under the provisions of Article 151, paragraph (1) or Article 151-2, paragraph (1) (Requirements for Grace Period for Realization) of that Act, then, of the delinquent tax on the national tax for which the grace period has been granted or the execution has been suspended, the amount equivalent to the amount of the portion corresponding to the period of the tax payment grace period due to a disaster, etc. or of that suspension of execution, or the amount equivalent to one half of the amount of the portion corresponding to the period of the tax payment grace period due to discontinuance of business, etc. or of that grace period for realization (limited to the period after the day on which two months have elapsed from the day following the due date for payment of that national tax), respectively, is exempted; provided, however, that if a fact has arisen that would be grounds for revocation under the provisions of Article 49, paragraph (1) (Revocation of Tax Payment Grace Period) (including as applied mutatis mutandis pursuant to Article 152, paragraph (3) or (4) (Installment Payment, Notice, etc. concerning Grace Period for Realization) of that Act) or Article 154, paragraph (1) (Revocation of Suspension of Delinquent Tax Collection Procedure) of that Act, the regional commissioner, district director or director-general of a customs house may decline to grant the exemption for the amount of the portion corresponding to the period on and after the day on which that fact arose.

If the due date for payment of a national tax has been extended under the provisions of Article 11 (Extension of Time Limits), the amount of the portion of the delinquent tax on that national tax corresponding to the period of that extension is exempted.

Where a tax payment grace period or a grace period for realization under the provisions of Article 151, paragraph (1) or Article 151-2, paragraph (1) of the National Tax Collection Act has been granted, if the taxpayer falls under any of the following items, the regional commissioner, district director or director-general of a customs house may exempt the delinquent tax on the national tax for which the grace period has been granted (excluding the portion exempted under the provisions of the preceding two paragraphs; the same applies hereinafter in this paragraph), up to the amount of the portion corresponding to the grace period (including, if the regional commissioner, district director or director-general of a customs house finds that there are unavoidable reasons for the failure to pay that national tax within that period, the period from the day following the last day of the grace period until the day on which those unavoidable reasons ceased) that is found to be difficult to pay:

where the state of the taxpayer's property is extremely poor, and it is found that it would become extremely difficult for the taxpayer to continue their business or maintain their livelihood unless local taxes, public charges or debts whose payment period or due date for performance has arrived are reduced or exempted, and such reduction or exemption has been granted; or

where it is found that there are unavoidable reasons that make it difficult for the taxpayer to pay the delinquent tax due to the state of the taxpayer's business or livelihood.

If a collection grace period has been granted for a national tax pursuant to the proviso to Article 23, paragraph (5) (Relationship between Request for Reassessment and Collection of National Tax) or other provisions of the national tax laws, the amount equivalent to one half of the amount of the portion of the delinquent tax on the national tax under that grace period that corresponds to the period, within the grace period, after the day on which two months have elapsed from the day following the due date for payment of that national tax (if delinquent tax has been exempted under the provisions of the preceding three paragraphs, excluding any period that falls within the period to which that exemption pertains) is exempted.

If the regional commissioner, district director or director-general of a customs house has made a seizure (including a disposition equivalent to seizure that, in the case where a request has been made, based on the provisions of a tax treaty, etc., to the treaty partner of that tax treaty, etc. for assistance in the collection of a national tax subject to collection assistance or for assistance in the conservation of property for collection, that treaty partner makes under the laws and regulations of that treaty partner with regard to that national tax subject to collection assistance; the same applies hereinafter in this paragraph) of property necessary to collect the full amount of a delinquent national tax, or has received the provision of security equivalent to the payable tax amount (including the provision of security that, in the case where a request has been made, based on the provisions of a tax treaty, etc., to the treaty partner of that tax treaty, etc. for assistance in the collection of a national tax subject to collection assistance or for assistance in the conservation of property for collection, that treaty partner receives under the laws and regulations of that treaty partner with regard to that national tax subject to collection assistance; the same applies hereinafter in this paragraph), they may exempt the delinquent tax calculated on the basis of the national tax to which the seizure or the provision of security pertains, up to the amount equivalent to one half of the amount of the portion corresponding to the period, within the period during which the seizure or the provision of security is in effect, after the day on which two months have elapsed from the day following the due date for payment of that national tax (if delinquent tax has been exempted under the provisions of the preceding paragraphs, excluding any period that falls within the period to which that exemption pertains).

If any of the following items applies, the regional commissioner, district director or director-general of a customs house may exempt the delinquent tax on the national tax prescribed in the relevant item (excluding the portion exempted under the provisions of the preceding paragraphs), up to the amount of the portion corresponding to the period listed in that item:

where a financial institution that has been re-consigned the collection of securities and the payment of national tax under the provisions of Article 55, paragraph (3) (Consignment of Payment) (including as applied mutatis mutandis pursuant to Article 52, paragraph (6) (Collection from Guarantors) or Article 32, paragraph (3) (Collection from Persons Secondarily Liable for Tax Payment) of the National Tax Collection Act) has paid the national tax after the day on which it was to collect those securities (excluding where the person who requested the collection of those securities is responsible for the payment having been made after that day): the period from the day following that day until the day on which the payment was made;

where a designated financial institution prescribed in Article 2, paragraph (2) (Definitions) of the Tax Fund Saving Partnership Act (Act No. 145 of 1951) (excluding one that is able to receive national tax) that has been entrusted with the payment of national tax under the provisions of Article 6, paragraph (1) (Entrustment of Tax Payment) of that Act has paid the national tax after the day on which it was so entrusted (excluding where the taxpayer is responsible for the payment having been made after that day): the period from the day following that day until the day on which the payment was made;

where, due to an earthquake, flood, wind, fire or any other similar disaster, circumstances have arisen in which national tax cannot be paid: the period from the day on which those circumstances arose until the day on which seven days have elapsed from the day on which those circumstances ceased to exist; or

where a fact similar to a fact that falls under any of the preceding three items has arisen, in the case specified by Cabinet Order: the period specified by Cabinet Order.

A taxpayer of national tax subject to postponement of tax payment or payment in kind or to an extension of the due date for filing a tax return must pay interest tax together with that national tax, as provided for in the national tax laws.

The period that is the basis for the calculation of the amount of interest tax is not included in the period prescribed in Article 60, paragraph (2) (Delinquent Tax).

The provisions of Article 60, paragraph (4), Article 61, paragraph (2) (Special Provisions for Base Period for Calculation of Amount of Delinquent Tax), Article 62 (Calculation of Amount of Delinquent Tax in the Case of Partial Payment, etc.), and paragraphs (2) and (6) of the preceding Article apply mutatis mutandis to interest tax. In this case, the phrase "notwithstanding the provisions of the preceding paragraph, from the period prescribed in paragraph (2) of the preceding Article, the following periods (for national tax payable by filing a specified amended return or based on a specified reassessment and any other national tax specified by Cabinet Order, limited to the period listed in item (i))" in Article 61, paragraph (2) is deemed to be replaced with "from the period that is the basis for the calculation of the amount of interest tax, the period from the day following the day on which the tax amount payable by filing the return filed by the due date or the return filed after the due date was paid (if such day precedes the due date for filing referred to in Article 64, paragraph (1) (Interest Tax), that due date for filing) until the statutory tax return due date".

Where a return filed by the due date (including a return of refund claim; the same applies in paragraph (3)) has been filed (including where a return filed after the due date has been filed and the proviso to paragraph (1) or paragraph (9) of the following Article applies), if an amended return has been filed or a reassessment has been made, penalty tax for understatement is imposed on the taxpayer in an amount equivalent to the amount calculated by multiplying the tax amount payable under the provisions of Article 35, paragraph (2) (Payment of National Tax using the Self-Assessment System) based on the amended return or reassessment by 10% (or by 5% if the amended return was not filed in anticipation that a reassessment would be made of the national tax pertaining to the return because an examination had been conducted with regard to that national tax).

In the case falling under the provisions of the preceding paragraph (excluding where the provisions of paragraph (6) apply), if the payable tax amount prescribed in the preceding paragraph (if, before the amended return or reassessment referred to in that paragraph, an amended return had been filed or a reassessment had been made of the national tax to which that amended return or reassessment pertains, the amount obtained by adding the cumulative increased tax amount for that national tax) exceeds the amount equivalent to the tax amount on the return filed by the due date for that national tax or 500,000 yen, whichever is greater, the amount of penalty tax for understatement referred to in that paragraph is, notwithstanding the provisions of that paragraph, to be the amount obtained by adding, to the amount calculated under the provisions of that paragraph, the amount calculated by multiplying the tax amount equivalent to the excess portion (if the payable tax amount prescribed in that paragraph is less than the tax amount equivalent to that excess portion, that payable tax amount) by 5%.

In the preceding paragraph, the meanings of the terms listed in the following items are as prescribed respectively in those items:

cumulative increased tax amount: the total of the tax amounts payable under the provisions of Article 35, paragraph (2) based on amended returns filed or reassessments made of that national tax before the amended return or reassessment referred to in paragraph (1) (if, with regard to that national tax, there has been a reassessment that reduces that payable tax amount or a change to the original disposition through a decision, determination or judgment on an appeal against or action for a reassessment, the amount obtained by deducting the amount equivalent to the tax amount of the portion reduced thereby, and if the provisions of paragraph (5) have been applied, the amount obtained by deducting the amount that should have been deducted under the provisions of that paragraph);

tax amount on the return filed by the due date: the tax amount payable under the provisions of Article 35, paragraph (1) or (2) based on the filing of a return filed by the due date (if the proviso to paragraph (1) or paragraph (9) of the following Article applies, including a return filed after the due date; the same applies in paragraph (5), item (ii)) (if, with regard to the national tax pertaining to these returns, there are any of the following amounts, the amount obtained by adding those amounts, and if there is a tax amount equivalent to the amount of a refund stated in these returns pertaining to income tax, corporation tax, local corporation tax, inheritance tax or consumption tax, the amount obtained by deducting that tax amount):

The amount to be deducted under the provisions of Article 95 (Foreign Tax Credit) or Article 165-6 (Credit for Foreign Taxes of Nonresidents) of the Income Tax Act, the amount equivalent to the amount of tax withheld at source prescribed in Article 120, paragraph (1), item (iv) (Final Return of Income) of that Act (including as applied mutatis mutandis pursuant to Article 166 (Return, Payment and Refund) of that Act) pertaining to the amended return or reassessment referred to in paragraph (1), the amount of estimated tax prepayment prescribed in Article 120, paragraph (2) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act), or the amount of income tax reduced or released under the provisions of Article 2 (Reduction of or Release from Income Tax) of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 175 of 1947);

The interim payment amount prescribed in Article 2, item (xxxviii) (Definitions) of the Corporation Tax Act, the amount to be deducted under the provisions of Article 68 (Credit for Income Tax) (including as applied mutatis mutandis pursuant to Article 144 (Credit for Income Tax of Foreign Corporations) of that Act), Article 69 (Credit for Foreign Taxes) or Article 144-2 (Credit for Foreign Taxes of Foreign Corporations) of that Act, or the amount of corporation tax payable under the provisions of Article 90 (Payment by Interim Return for Retirement Pension Reserves, etc.) of that Act (including as applied mutatis mutandis pursuant to Article 145-13 (Return and Payment) of that Act) (if an amended return has been filed or a reassessment has been made with regard to that amount, the amount of corporation tax after that return or reassessment);

The interim payment amount prescribed in Article 2, item (xviii) (Definitions) of the Local Corporation Tax Act, the amount to be deducted under the provisions of Article 12 (Credit for Foreign Taxes) of that Act, or the amount of local corporation tax payable under the provisions of Article 20, paragraph (2) (Payment by Interim Return) of that Act (if an amended return has been filed or a reassessment has been made with regard to that amount, the amount of local corporation tax after that return or reassessment);

The amount to be deducted under the provisions of Article 20-2 (Credit for Inheritance Tax on Overseas Property), Article 21-8 (Credit for Gift Tax on Overseas Property), and Article 21-15, paragraph (3) and Article 21-16, paragraph (4) (Inheritance Tax Amount under the Settlement at the Time of Inheritance Taxation) of the Inheritance Tax Act;

The interim payment amount prescribed in Article 2, paragraph (1), item (xx) (Definitions) of the Consumption Tax Act.

In the case falling under the provisions of paragraph (1), if, before the amended return was filed or the reassessment was made (hereinafter referred to as an "amended return, etc." in this paragraph) with regard to matters to be entered or recorded in the books (limited to those specified by Ministry of Finance Order, and including, where an electronic or magnetic record has been prepared or retained in lieu of the preparation or retention of the books, that electronic or magnetic record; the same applies hereinafter in this paragraph and in paragraph (5) of the following Article), the taxpayer was requested by the relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office (hereinafter referred to as the "relevant official" in this paragraph and in paragraph (5) of that Article) to present or submit those books, and the case falls under any of the following cases (excluding where the taxpayer is not responsible), the amount of penalty tax for understatement referred to in paragraph (1) is, notwithstanding the provisions of that paragraph and paragraph (2), to be the amount obtained by adding, to the amount calculated under those provisions, the amount calculated by multiplying the payable tax amount prescribed in paragraph (1) (if there are facts that are to form the basis for the calculation of that tax amount other than those relating to matters to be entered or recorded in the books that are the cause of the amended return, etc. (hereinafter referred to as "facts other than those relating to matters to be recorded in the books" in this paragraph), the tax amount obtained by deducting the amount calculated, as provided for by Cabinet Order, as the tax amount based on the facts other than those relating to matters to be recorded in the books) by 10% (or by 5% if the case falls under the case listed in item (ii)):

where the taxpayer did not present or submit the books to the relevant official, or where the entry or record, among the matters to be entered or recorded in the books presented or submitted to the relevant official, of the matters specified by Ministry of Finance Order as important matters forming the basis for the preparation of a tax return (referred to as "specified matters" in the following item and in paragraph (5) of the following Article) is extremely insufficient, as specified by Ministry of Finance Order; or

where the entry or record of specified matters, among the matters to be entered or recorded in the books presented or submitted to the relevant official, is insufficient, as specified by Ministry of Finance Order (excluding the case listed in the preceding item).

In the cases listed in the following items, the provisions of paragraph (1) or (2) apply with the amount calculated, as provided for by Cabinet Order, as the tax amount specified in the relevant item being deducted from the payable tax amount prescribed in those paragraphs:

where, among the facts that formed the basis for the calculation of the payable tax amount prescribed in paragraph (1) or (2), there are facts for which there is found to be a justifiable reason for their not having been taken as a basis for the calculation of the tax amount before the amended return or reassessment (including the tax amount equivalent to the amount of a refund): the tax amount based on the facts for which there is found to be a justifiable reason; and

where, before the amended return or reassessment referred to in paragraph (1), a reassessment that reduces the tax amount payable by filing a return filed by the due date, or any other reassessment specified by Cabinet Order as being similar thereto (excluding a reassessment based on a request for reassessment), has been made with regard to the national tax pertaining to that amended return or reassessment: the tax amount up to the tax amount pertaining to that return filed by the due date (including the tax amount equivalent to the amount of a refund).

The provisions of paragraph (1) do not apply where the filing of an amended return was not made in anticipation that a reassessment would be made of the national tax pertaining to the return because an examination had been conducted with regard to that national tax, and was made before notification of the matters listed in Article 74-9, paragraph (1), items (iv) and (v) (Advance Notice of Examination to Persons with Tax Liability, etc.) and other matters specified by Cabinet Order with regard to the examination concerning the national tax pertaining to the return (referred to as "examination notification" in paragraph (6), item (ii) and paragraph (8) of the following Article).

In any of the cases listed in the following items, penalty tax for failure to file is imposed on the taxpayer in an amount equivalent to the amount calculated by multiplying the tax amount payable under the provisions of Article 35, paragraph (2) (Payment of National Tax using the Self-Assessment System) based on the return, reassessment or determination prescribed in the relevant item by 15% (or by 10% if the return filed after the due date or the amended return referred to in item (ii) was not filed in anticipation that a reassessment or determination would be made of the national tax pertaining to the return because an examination had been conducted with regard to that national tax); provided, however, that this does not apply if there is found to be a justifiable reason for the failure to file a return by the due date:

where a return filed after the due date has been filed or a determination has been made under the provisions of Article 25 (Determination); or

where, after a return filed after the due date has been filed or a determination has been made under the provisions of Article 25, an amended return has been filed or a reassessment has been made.

In the case falling under the provisions of the preceding paragraph (excluding where the proviso to that paragraph or paragraph (9) applies; the same applies in the following paragraph and paragraph (6)), if the payable tax amount prescribed in the preceding paragraph (if an amended return referred to in item (ii) of that paragraph has been filed or a reassessment has been made, the amount obtained by adding the cumulative paid tax amount for that national tax; referred to as the "cumulative paid tax amount after addition" in the following paragraph) exceeds 500,000 yen, the amount of penalty tax for failure to file referred to in the preceding paragraph is, notwithstanding the provisions of that paragraph, to be the amount obtained by adding, to the amount calculated under the provisions of that paragraph, the amount calculated by multiplying the tax amount equivalent to the excess portion (if the payable tax amount prescribed in that paragraph is less than the tax amount equivalent to that excess portion, that payable tax amount) by 5%.

In the case falling under the provisions of paragraph (1), if the cumulative paid tax amount after addition (if, among the facts that formed the basis for the calculation of the cumulative paid tax amount after addition, there are facts for which the taxpayer is found not to be responsible for their not having been taken as a basis for the calculation of the tax amount before the return, reassessment or determination prescribed in the items of that paragraph (including the tax amount equivalent to the amount of a refund), the tax amount obtained by deducting the amount calculated, as provided for by Cabinet Order, as the tax amount based on those facts) exceeds 3,000,000 yen, the amount of penalty tax for failure to file referred to in that paragraph is, notwithstanding the provisions of the preceding two paragraphs, to be the amount obtained by deducting, from the total of the amounts calculated by dividing the cumulative paid tax amount after addition into the tax amounts listed in the following items and multiplying each of those tax amounts by the rate specified in the relevant item (if the return filed after the due date or the amended return referred to in paragraph (1), item (ii) was not filed in anticipation that a reassessment or determination would be made of the national tax pertaining to the return because an examination had been conducted with regard to that national tax, the rate obtained by subtracting 5% from that rate; the same applies hereinafter in this paragraph), the total of the amounts calculated by dividing the cumulative paid tax amount into the tax amounts listed in the following items and multiplying each of those tax amounts by the rate specified in the relevant item:

the tax amount equivalent to the portion of 500,000 yen or less: 15%;

the tax amount equivalent to the portion exceeding 500,000 yen but not exceeding 3,000,000 yen: 20%; and

the tax amount equivalent to the portion exceeding 3,000,000 yen: 30%.

In the preceding two paragraphs, "cumulative paid tax amount" means the total of the following tax amounts payable with regard to that national tax that arose before the filing of the amended return or the reassessment referred to in paragraph (1), item (ii) (if, with regard to that national tax, there has been a reassessment that reduces that payable tax amount or a change to the original disposition through a decision, determination or judgment on an appeal against or action for a reassessment or a determination under the provisions of Article 25, the amount obtained by deducting the amount equivalent to the tax amount of the portion reduced thereby, and if the provisions of paragraph (5) of the preceding Article (limited to the part concerning item (i); the same applies hereinafter in this paragraph and in paragraph (7)) as applied mutatis mutandis pursuant to paragraph (7) have been applied, the amount obtained by deducting the amount that should have been deducted under the provisions of paragraph (5) of that Article):

the tax amount payable under the provisions of Article 35, paragraph (2) based on the filing of a return filed after the due date or a determination under the provisions of Article 25; and

the tax amount payable under the provisions of Article 35, paragraph (2) based on the filing of an amended return or a reassessment.

In the case falling under the provisions of paragraph (1), if, before the return filed after the due date or the amended return was filed or the reassessment or determination was made (hereinafter referred to as a "return filed after the due date, etc." in this paragraph) with regard to matters to be entered or recorded in the books, the taxpayer was requested by the relevant official to present or submit those books, and the case falls under any of the following cases (excluding where the taxpayer is not responsible), the amount of penalty tax for failure to file referred to in paragraph (1) is, notwithstanding the provisions of paragraphs (1) through (3), to be the amount obtained by adding, to the amount calculated under those provisions, the amount calculated by multiplying the payable tax amount prescribed in paragraph (1) (if there are facts that are to form the basis for the calculation of that tax amount other than those relating to matters to be entered or recorded in the books that are the cause of the return filed after the due date, etc. (hereinafter referred to as "facts other than those relating to matters to be recorded in the books" in this paragraph), the tax amount obtained by deducting the amount calculated, as provided for by Cabinet Order, as the tax amount based on the facts other than those relating to matters to be recorded in the books) by 10% (or by 5% if the case falls under the case listed in item (ii)):

where the taxpayer did not present or submit the books to the relevant official, or where the entry or record of specified matters, among the matters to be entered or recorded in the books presented or submitted to the relevant official, is extremely insufficient, as specified by Ministry of Finance Order; or

where the entry or record of specified matters, among the matters to be entered or recorded in the books presented or submitted to the relevant official, is insufficient, as specified by Ministry of Finance Order (excluding the case listed in the preceding item).

In the case falling under the provisions of paragraph (1), if any of the following items applies, the amount of penalty tax for failure to file referred to in that paragraph is, notwithstanding the provisions of paragraphs (1) through (3), to be the amount obtained by adding, to the amount calculated under those provisions, the amount calculated by multiplying the payable tax amount prescribed in paragraph (1) by 10%:

where, within the period going back five years, counting from the day preceding the day on which the return filed after the due date or the amended return referred to in paragraph (1), item (ii) was filed (limited to one filed in anticipation that a reassessment or determination would be made of the national tax pertaining to the return because an examination had been conducted with regard to that national tax) or the reassessment or determination was made, the taxpayer has had penalty tax for failure to file (excluding penalty tax imposed where the return filed after the due date or the amended return referred to in that item was not filed in anticipation that a reassessment or determination would be made of the national tax pertaining to the return because an examination had been conducted with regard to that national tax) or heavy penalty tax (referred to as "penalty tax for failure to file, etc." in Article 68, paragraph (4), item (i) (Heavy Penalty Tax)) imposed with regard to the tax item to which the national tax pertaining to that return, reassessment or determination belongs; or

where the taxpayer has had penalty tax for failure to file (excluding penalty tax to which paragraph (8) applies) or heavy penalty tax under Article 68, paragraph (2) (hereinafter referred to as "specified penalty tax for failure to file, etc." in this item and in paragraph (4), item (ii) of that Article) imposed with regard to the tax item to which belongs that national tax whose taxable period began in the year preceding, or in the year two years before, the year that includes the first day of the taxable period of the national tax pertaining to the filing of the return filed after the due date or the amended return referred to in paragraph (1), item (ii) (excluding a filing made before a notice of examination concerning the national tax pertaining to the return is given, where it was not made in anticipation that a reassessment or determination would be made of the national tax pertaining to the return because an examination had been conducted with regard to that national tax) or to the reassessment or determination (for that national tax without a taxable period, that national tax for which tax liability was established in the year preceding, or in the year two years before, the year that includes the day on which the tax liability for that national tax was established), or where it is found that an assessment and determination should be made with regard to specified penalty tax for failure to file, etc.

The provisions of paragraph (5) of the preceding Article apply mutatis mutandis to the case referred to in paragraph (1), item (ii).

If the filing of a return filed after the due date or of the amended return referred to in paragraph (1), item (ii) was not made in anticipation that a reassessment or determination would be made of the national tax pertaining to the return because an examination had been conducted with regard to that national tax, and was made before a notice of examination concerning the national tax pertaining to the return was given, the amount of penalty tax for failure to file referred to in paragraph (1) on the tax amount payable under the provisions of Article 35, paragraph (2) based on that return is, notwithstanding the provisions of paragraphs (1) through (3), to be the amount calculated by multiplying that payable tax amount by 5%.

The provisions of paragraph (1) do not apply if the filing of a return filed after the due date was not made in anticipation that a determination under the provisions of Article 25 would be made of the national tax pertaining to the return because an examination had been conducted with regard to that national tax, was made in a case specified by Cabinet Order as a case in which the taxpayer is found to have had the intention of filing a return by the due date, and was made by the day on which one month has elapsed from the statutory tax return due date.

If a national withholding tax has not been paid in full by its statutory payment due date, the district director or director-general of a customs house collects from the taxpayer penalty tax for failure to pay in an amount equivalent to the amount calculated by multiplying the tax amount pertaining to the notice of tax payment (meaning a notice of tax payment under the provisions of Article 36, paragraph (1) (Notice of Tax Payment) (limited to one pertaining to item (ii) of that paragraph); the same applies in the following paragraph) or the tax amount paid after the statutory payment due date without that notice having been received by 10%; provided, however, that this does not apply if there is found to be a justifiable reason for the failure to pay the national tax pertaining to that notice or payment by the statutory payment due date.

Where a national withholding tax has been paid after its statutory payment due date without a notice of tax payment having been received, if the payment was not made in anticipation that the notice would be given for that national tax because an examination had been conducted with regard to that national tax, the amount of penalty tax for failure to pay referred to in the preceding paragraph on the tax amount so paid is, notwithstanding the provisions of that paragraph, to be the amount calculated by multiplying the tax amount so paid by 5%.

The provisions of paragraph (1) do not apply where a payment falling under the provisions of the preceding paragraph has been made, if the payment was made in a case specified by Cabinet Order as a case in which the taxpayer is found to have had the intention of paying by the statutory payment due date, and the national withholding tax pertaining to that payment was paid by the day on which one month has elapsed from the statutory payment due date.

In the case falling under the provisions of Article 65, paragraph (1) (Penalty Tax for Understatement) (excluding where the filing of an amended return was not made in anticipation that a reassessment would be made of the national tax pertaining to the return because an examination had been conducted with regard to that national tax), if the taxpayer has concealed or disguised all or part of the facts that are to form the basis for the calculation of the tax basis, etc. or tax amount, etc. of that national tax, and has filed a tax return or a written request for reassessment prescribed in Article 23, paragraph (3) (Request for Reassessment) (referred to as a "written request for reassessment" in the following paragraph) based on what was concealed or disguised, heavy penalty tax is imposed on the taxpayer, as provided for by Cabinet Order, in lieu of penalty tax for understatement on the tax amount that is to form the basis for the calculation of the amount of penalty tax for understatement (if any of that tax amount is clearly based on facts that are to form the basis for its calculation and that were not concealed or disguised, the tax amount obtained by deducting the amount calculated, as provided for by Cabinet Order, as the tax amount based on those facts not concealed or disguised), in an amount equivalent to the amount calculated by multiplying that tax amount that is to form the basis by 35%.

In the case falling under the provisions of Article 66, paragraph (1) (Penalty Tax for Failure to File) (excluding where the proviso to that paragraph or paragraph (9) of that Article applies, or where the filing of a tax return was not made in anticipation that a reassessment or determination would be made of the national tax pertaining to the return because an examination had been conducted with regard to that national tax), if the taxpayer has concealed or disguised all or part of the facts that are to form the basis for the calculation of the tax basis, etc. or tax amount, etc. of that national tax, and, based on what was concealed or disguised, has not filed a tax return by the statutory tax return due date, or has filed a tax return or a written request for reassessment after the statutory tax return due date, heavy penalty tax is imposed on the taxpayer, as provided for by Cabinet Order, in lieu of penalty tax for failure to file on the tax amount that is to form the basis for the calculation of the amount of penalty tax for failure to file (if any of that tax amount is clearly based on facts that are to form the basis for its calculation and that were not concealed or disguised, the tax amount obtained by deducting the amount calculated, as provided for by Cabinet Order, as the tax amount based on those facts not concealed or disguised), in an amount equivalent to the amount calculated by multiplying that tax amount that is to form the basis by 40%.

In the case falling under the provisions of paragraph (1) of the preceding Article (excluding where the proviso to that paragraph or paragraph (2) or (3) of that Article applies), if the taxpayer has concealed or disguised all or part of the facts and, based on what was concealed or disguised, has not paid that national tax by its statutory payment due date, the district director or director-general of a customs house collects from the taxpayer, in lieu of penalty tax for failure to pay on the tax amount that is to form the basis for the calculation of the amount of penalty tax for failure to pay (if any of that tax amount is clearly based on facts that are to form the basis for its calculation and that were not concealed or disguised, the tax amount obtained by deducting the amount calculated, as provided for by Cabinet Order, as the tax amount based on those facts not concealed or disguised), heavy penalty tax in an amount equivalent to the amount calculated by multiplying that tax amount that is to form the basis by 35%.

In the case falling under the provisions of the preceding three paragraphs, if any of the following items applies (in the case falling under the provisions of paragraph (1) or the preceding paragraph, item (i)), the amount of heavy penalty tax referred to in the preceding three paragraphs is, notwithstanding those provisions, to be the amount obtained by adding, to the amount calculated under those provisions, the amount calculated by multiplying the tax amount that is to form the basis prescribed in those provisions by 10%:

where, within the period going back five years, counting from the day preceding the day on which, based on facts that are to form the basis for the calculation of the tax amount prescribed in the preceding three paragraphs and that were concealed or disguised, a return filed after the due date or an amended return was filed, a reassessment or determination was made, or a notice of tax payment (meaning a notice of tax payment under the provisions of Article 36, paragraph (1) (limited to the part concerning item (ii)) (Notice of Tax Payment); the same applies hereinafter in this item) was given or a payment was made without a notice of tax payment having been received, the taxpayer has had penalty tax for failure to file, etc. imposed or collected with regard to the tax item to which the national tax pertaining to that return, reassessment or determination, or notice or payment belongs; or

where the taxpayer has had specified penalty tax for failure to file, etc. imposed with regard to the tax item to which belongs that national tax whose taxable period began in the year preceding, or in the year two years before, the year that includes the first day of the taxable period of the national tax pertaining to the filing of the return filed after the due date or amended return or to the reassessment or determination (for that national tax without a taxable period, that national tax for which tax liability was established in the year preceding, or in the year two years before, the year that includes the day on which the tax liability for that national tax was established), or where it is found that an assessment and determination should be made with regard to specified penalty tax for failure to file, etc.

Penalty tax for understatement, failure to file, non-payment, and heavy penalty tax (hereinafter collectively referred to as "penalty tax") are to be national tax falling under the tax items which apply to the tax amount that is the basis for the calculation of the amount of such penalty tax.

No reassessment or determination, etc. listed in the following items may be made on or after the day on which five years (or three years, for an assessment and determination (excluding one that reduces the payable tax amount) pertaining to a national tax for which the filing of the tax basis return prescribed in item (ii) is required and for which that return has been filed) have elapsed from the due date or day specified in the relevant item:

reassessment or determination: the statutory tax return due date for the national tax to which the reassessment or determination pertains (for a reassessment pertaining to a return of refund claim, the day on which that return was filed, and for a determination under the provisions of Article 25 (Determination) to be carried out when no return of refund claim is filed, or a reassessment following such determination, the day specified by Cabinet Order);

an assessment and determination regarding the national tax for which a tax basis return is required to be filed:the due date of the filing of such return; or

an assessment and determination regarding the national tax subject to the official assessment system for which no tax basis return is required the day on which tax liability was established.

Notwithstanding the provisions of the preceding paragraph, a reassessment to increase or decrease the amount of net loss, etc. pertaining to corporation tax arising during the taxable period concerned, or a reassessment made on the assumption of the existence of that amount, may be carried out until the day on which 10 years have elapsed from the due date specified in item (i) of that paragraph.

Notwithstanding the provisions of the preceding two paragraphs, a reassessment pertaining to a request for reassessment made within six months before the day on which a reassessment can no longer be carried out pursuant to the provisions of the preceding two paragraphs, or an assessment and determination with regard to penalty tax to be imposed upon that reassessment, may be carried out until the day on which six months have elapsed from the day on which the request for reassessment was made.

Notwithstanding the provisions of paragraph (1), an assessment and determination with regard to penalty tax for failure to file (limited to that to which the provisions of Article 66, paragraph (8) (Penalty Tax for Failure to File) apply) or penalty tax for failure to pay (limited to that to which the provisions of Article 67, paragraph (2) (Penalty Tax for Failure to Pay) apply) to be imposed upon the filing of a tax return (including the payment of national withholding tax; the same applies hereinafter in this paragraph) made within three months before the day on which an assessment and determination can no longer be made pursuant to the provisions of paragraph (1) may be made until the day on which three months have elapsed from the day on which the tax return was filed.

Notwithstanding the provisions of paragraph (1) or the preceding two paragraphs, a reassessment or determination, etc. listed in the following items may be carried out until the day on which seven years have elapsed from the due date or day specified in the items of paragraph (1) for the types of reassessment or determination, etc. listed in those items:

a reassessment or determination, etc. of a national tax (including any penalty tax and negligence tax on the national tax) which a taxpayer evaded in whole or in part or of which the taxpayer received a partial or complete refund through deception or other wrongful acts;

a reassessment of the amount of net loss, etc. stated in a tax return which deceptively or otherwise wrongfully overstates the amount of net loss, etc. arising during the taxable period concerned (or if a reassessment of the amount has been carried out, the reassessed amount) (excluding a reassessment pertaining to the amount of net loss, etc. pertaining to corporation tax to which the provisions of paragraph (2) or paragraph (3) apply); and

a reassessment or determination, etc. of income tax (including any penalty tax on the income tax; referred to as "income tax subject to the special provisions for departure from Japan, etc." in Article 73, paragraph (3) (Suspension of Completion and Renewal of Prescription)) in the case where the provisions of Article 60-2, paragraphs (1) through (3) (Special Provisions on Capital Gains, etc. upon Departure from Japan) or Article 60-3, paragraphs (1) through (3) (Special Provisions on Capital Gains, etc. When Assets Are Transferred to a Nonresident through Gift, etc.) of the Income Tax Act apply (excluding the case where a notification of a tax agent has been made pursuant to the provisions of Article 117, paragraph (2) (Tax Agent) and a document has been submitted pursuant to the provisions of Article 30 (Clarification of Authority for Tax Representation) of the Certified Public Tax Accountant Act (Act No. 237 of 1951) (including as applied mutatis mutandis pursuant to Article 48-16 (Application Mutatis Mutandis of Provisions on the Rights, Obligations, etc. of Certified Public Tax Accountants) of that Act), and other cases specified by Cabinet Order).

Notwithstanding the provisions of the preceding Article, a reassessment or determination, etc. under the following items may be carried out within the period specified in the items if the day on which such period expires comes after the lapse of the period during which a reassessment or determination, etc. may be carried out pursuant to the provisions of the preceding Article:

a reassessment or determination, etc. of national tax of a person who has received a National Tax Tribunal decision, a taxation agency determination or a judicial decision (hereinafter referred to as a "decision, etc." in this item) in an appeal against or action for a reassessment or determination, etc. of a national tax for which the tax basis, etc. or tax amount will change upon the change to the original disposition by such decision, etc. or upon the reassessment based on a request for reassessment (limited to national tax falling under the tax item which applies to the national tax to which the decision, etc. or reassessment pertains):six months from the day on which the decision, etc. or reassessment was made; or

a reassessment to be carried out with regard to a national tax subject to the self-assessment system due to the fact that economic benefits arising from an invalid act included among the facts used as the basis for the calculation of the tax have been lost due to the invalidity of the act, or that an act that was voidable but included among these facts has been rescinded, or for other similar reasons specified by Cabinet Order (limited to a reassessment to decrease the payable tax amount, or a reassessment to increase the amount of net loss, etc. arising during the taxable period concerned or the amount of a refund, or a reassessment made on the assumption of the existence of these amounts), or an assessment and determination to be made with regard to a penalty tax on such national tax upon such reassessment: three years from the day on which the event constituting the reason occurred;

a reassessment pertaining to a request for reassessment in the case where the provisions of Article 10, paragraph (2) (Special Provisions for Computation of Periods and Due Dates) or Article 11 (Extension of Due Dates due to Disasters, etc.) apply to the due date by which the request for reassessment may be made, or an assessment and determination with regard to penalty tax to be imposed upon that reassessment: six months from the day on which the request for reassessment was made; or

a reassessment or determination, etc. carried out based on the event listed in (b) where the event listed in (a) has occurred: three years from the day on which the document pertaining to the request referred to in (b) was sent to the treaty partner under the tax treaty, etc. referred to in (b).

the fact that, where the relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office has requested a taxpayer to present or submit documents (including, where an electronic or magnetic record has been prepared or retained in lieu of the preparation or retention of the documents, that electronic or magnetic record) or copies thereof relating to overseas transactions (meaning sales of assets, purchases of assets, provision of services or other transactions conducted with a nonresident (meaning a nonresident as prescribed in Article 2, paragraph (1), item (v) (Definitions) of the Income Tax Act; the same applies in (a)) or a foreign corporation (meaning a foreign corporation as prescribed in Article 2, item (iv) (Definitions) of the Corporation Tax Act; the same applies in (a)), or sales of assets, purchases of assets, provision of services or other transactions conducted by using a venue provided by a nonresident or a foreign corporation) or overseas assets (meaning the property prescribed in Article 20-2 (Deduction of the Amount of Inheritance Tax for Overseas Property) of the Inheritance Tax Act) pertaining to the national tax, the documents or copies were not presented or submitted by the day designated by the relevant official within a period not exceeding 60 days from the day on which the presentation or submission was requested, by taking into consideration the number of days normally required for their preparation (excluding the case where there are no grounds attributable to the taxpayer);

the fact that, where the Commissioner of the National Tax Agency (including a person delegated by the Commissioner) has, pursuant to the provisions of a tax treaty, etc., requested the treaty partner under that tax treaty, etc. to provide information on the overseas transactions or overseas assets referred to in (a) (excluding the case where the request was made on or after the day six months before the day on which a reassessment or determination, etc. can no longer be carried out pursuant to the provisions of the preceding Article, and limited to the case where the taxpayer referred to in (a) was notified that the request had been made within three months from the day on which the request was made), an error is found with regard to the tax basis, etc. or tax amount, etc. of the national tax in light of the information provided by the treaty partner.

The person who has received the decision, etc. or reassessment prescribed in item (i) of the preceding paragraph is to include, if that person is a split corporation, etc. (meaning a split corporation prescribed in Article 2, item (xii)-2 of the Corporation Tax Act, a corporation making an in-kind contribution prescribed in item (xii)-4 of that Article, a corporation making a distribution in kind prescribed in item (xii)-5-2 of that Article, or a corporation that has transferred assets subject to adjustment of transfer gains or losses prescribed in Article 61-11, paragraph (1) of that Act; the same applies hereinafter in this paragraph) in a corporate split, etc. (meaning a corporate split, an in-kind contribution, a distribution in kind prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act, or a transfer of assets subject to adjustment of transfer gains or losses prescribed in Article 61-11, paragraph (1) (Gains or Losses from Transactions between Corporations with Wholly Controlling Relationships) of that Act to which the provisions of that paragraph apply; the same applies hereinafter in this paragraph), the successor corporation in a split, etc. (meaning a successor corporation in a split prescribed in Article 2, item (xii)-3 of that Act, a corporation receiving an in-kind contribution prescribed in item (xii)-5 of that Article, a corporation receiving a distribution in kind prescribed in item (xii)-5-3 of that Article, or a transferee corporation prescribed in Article 61-11, paragraph (2) of that Act; the same applies hereinafter in this paragraph) in that corporate split, etc.; is to include, if that person is a successor corporation in a split, etc. in a corporate split, etc., the split corporation, etc. in that corporate split, etc.; and is to include, if that person is a group tax sharing corporation prescribed in Article 2, item (xii)-7-2 of that Act (referred to as a "group tax sharing corporation" in this paragraph and in Article 74-2, paragraph (4) (Right of Officials to Ask Questions and Conduct Inspections in Examinations Concerning Income Tax, etc.)), any other group tax sharing corporation.

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).

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.

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.

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;

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;

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);

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).

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;

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.

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.

A claim against the State pertaining to a refund, etc. is extinguished by prescription if it is not exercised within five years from the day on which the claim may be made.

The provisions of Article 72, paragraphs (2) and (3) (Absolute Effect, etc. of Extinctive Prescription of the National Tax Collection Right) apply mutatis mutandis to the case referred to in the preceding paragraph.

When it is necessary for an examination concerning income tax, corporation tax, local corporation tax or consumption tax, the relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office (hereinafter referred to as the "National Tax Agency, etc.") or of customs (with regard to the relevant official of customs, limited to cases where the official conducts an examination concerning consumption tax (excluding an examination of a criminal tax case prescribed in Article 131, paragraph (1) (Questioning, Inspection, Retention, etc.); hereinafter the same applies in this Chapter)) may, according to the category of examination listed in each of the following items, ask questions of the persons specified in that item, inspect the books and documents or other articles relating to their business (in the case of an examination conducted by the relevant official of customs, taxable goods (meaning taxable goods as prescribed in Article 2, paragraph (1), item (xi) (Definitions) of the Consumption Tax Act; the same applies in item (iv), (a)) or export goods (meaning the goods prescribed in Article 8, paragraph (1) (Exemption for Transfers of Export Goods at Export Goods Sales Sites) of that Act; the same applies in item (iv), (a)), or the books and documents or other articles relating to them), or request the presentation or submission of those articles (including copies thereof; the same applies in the following Article through Article 74-6 (Right of Officials to Ask Questions and Conduct Inspections)):

examination concerning income tax: the following persons:

a person who has tax liability for income tax under the provisions of the Income Tax Act or a person found to have that tax liability, or a person who has filed a return under the provisions of Article 123, paragraph (1) (Final Return of Loss), Article 125, paragraph (3) (Final Return When a Person Dies during the Year) or Article 127, paragraph (3) (Final Return When a Person Leaves Japan during the Year) of that Act (including as applied mutatis mutandis pursuant to Article 166 (Returns, Payment and Refunds) of that Act);

a person who is obliged to submit a record prescribed in Article 225, paragraph (1) (Payment Records and Payment Notices) of the Income Tax Act, a withholding slip prescribed in Article 226, paragraphs (1) through (3) (Withholding Slips) of that Act, or a statement or record prescribed in Articles 227 through 228-3-2 (Trust Statements, etc.) of that Act;

a person found to have had an obligation to make a payment of money or a delivery of goods to a person listed in (a) or found to have that obligation, or a person found to have had a right to receive a payment of money or a delivery of goods from a person listed in (a) or found to have that right;

examination concerning corporation tax or local corporation tax: the following persons:

a corporation (including an individual who undertakes a corporate taxation trust prescribed in Article 2, item (xxix)-2 (Definitions) of the Corporation Tax Act; the same applies in paragraph (4));

a person found to be obliged to make a payment of money or a transfer of goods to a person listed in (a), or a person found to have a right to receive a payment of money or a transfer of goods;

examination concerning consumption tax (excluding that listed in the following item): the following persons:

a person who has tax liability for consumption tax under the provisions of the Consumption Tax Act or a person found to have that tax liability, or a person who has filed a return under the provisions of Article 46, paragraph (1) (Return for Receiving a Refund) of that Act;

a person found to have delivered to another person a document listed in Article 57-5, item (i) or (ii) (Prohibition on Delivery of Documents Similar to Qualified Invoices, etc.) of the Consumption Tax Act, or a person found to have provided to another person an electronic or magnetic record listed in item (iii) of that Article;

a person found to be obliged to make a payment of money or a transfer, etc. of assets (meaning a transfer, etc. of assets as prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies hereinafter in this Article) to a person listed in (a), or a person found to have a right to receive a payment of money or a transfer, etc. of assets from a person listed in (a);

examination concerning consumption tax (limited to that conducted by the relevant official of customs): the following persons:

a person who receives taxable goods from a bonded area, or a person found to have purchased export goods by the method specified by Cabinet Order as prescribed in Article 8, paragraph (1) of the Consumption Tax Act;

a person found to be obliged to make a payment of money or a transfer, etc. of assets to a person listed in (a), or a person found to have a right to receive a payment of money or a transfer, etc. of assets from a person listed in (a).