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この条文はまだされていません2027年10月1日から施行予定（11か月後）
いまの条文を読む →第二章 国税の納付義務の確定（第二十条から第二十八条まで）
所得税法等の一部を改正する法律（令和八年法律第十二号）による改正後の条文です。変わる言葉に印をつけています。
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修正申告書で既に確定した納付すべき税額を増加させるものの提出は、既に確定した納付すべき税額に係る部分の国税についての納税義務に影響を及ぼさない。
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.
納税申告書は、その提出の際におけるその国税の納税地（以下この条において「現在の納税地」という。）を所轄する税務署長に提出しなければならない。
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).
所得税、法人税、地方法人税、相続税、贈与税、地価税、課税資産の譲渡等に係る消費税又は電源開発促進税に係る納税申告書については、当該申告書に係る課税期間が開始した時（課税期間のない国税については、その納税義務の成立の時）以後にその納税地に異動があつた場合において、納税者が当該異動に係る納税地を所轄する税務署長で現在の納税地を所轄する税務署長以外のものに対し当該申告書を提出したときは、その提出を受けた税務署長は、当該申告書を受理することができる。この場合においては、当該申告書は、現在の納税地を所轄する税務署長に提出されたものとみなす。
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.
前項の納税申告書を受理した税務署長は、当該申告書を現在の納税地を所轄する税務署長に送付し、かつ、その旨をその提出をした者に通知しなければならない。
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.
保税地域からの引取りに係る消費税等で申告納税方式によるもの（以下「輸入品に係る申告消費税等」という。）についての納税申告書は、第一項の規定にかかわらず、当該消費税等の納税地を所轄する税関長に提出しなければならない。この場合においては、第十七条から第十九条まで（納税申告）の規定の適用については、これらの規定中「税務署長」とあるのは、「税関長」とする。
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".
納税申告書（当該申告書に添付すべき書類その他当該申告書の提出に関連して提出するものとされている書類を含む。）その他国税庁長官が定める書類が郵便又は信書便により提出された場合には、その郵便物又は信書便物の通信日付印により表示された日（その表示がないとき、又はその表示が明瞭でないときは、その郵便物又は信書便物について通常要する送付日数を基準とした場合にその日に相当するものと認められる日）にその提出がされたものとみなす。
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).
納税申告書を提出した者は、次の各号のいずれかに該当する場合には、当該申告書に係る国税の法定申告期限から五年（第二号に掲げる場合のうち法人税に係る場合については、十年）以内に限り、税務署長に対し、その申告に係る課税標準等又は税額等（当該課税標準等又は税額等に関し次条又は第二十六条（再更正）の規定による更正（以下この条において「更正」という。）があつた場合には、当該更正後の課税標準等又は税額等）につき更正をすべき旨の請求をすることができる。
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:
当該申告書に記載した課税標準等若しくは税額等の計算が国税に関する法律の規定に従つていなかつたこと又は当該計算に誤りがあつたことにより、当該申告書の提出により納付すべき税額（当該税額に関し更正があつた場合には、当該更正後の税額）が過大であるとき。
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;
前号に規定する理由により、当該申告書に記載した純損失等の金額（当該金額に関し更正があつた場合には、当該更正後の金額）が過少であるとき、又は当該申告書（当該申告書に関し更正があつた場合には、更正通知書）に純損失等の金額の記載がなかつたとき。
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
第一号に規定する理由により、当該申告書に記載した還付金の額に相当する税額（当該税額に関し更正があつた場合には、当該更正後の税額）が過少であるとき、又は当該申告書（当該申告書に関し更正があつた場合には、更正通知書）に還付金の額に相当する税額の記載がなかつたとき。
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).
納税申告書を提出した者又は第二十五条（決定）の規定による決定（以下この項において「決定」という。）を受けた者は、次の各号のいずれかに該当する場合（納税申告書を提出した者については、当該各号に定める期間の満了する日が前項に規定する期間の満了する日後に到来する場合に限る。）には、同項の規定にかかわらず、当該各号に定める期間において、その該当することを理由として同項の規定による更正の請求（以下「更正の請求」という。）をすることができる。
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:
その申告、更正又は決定に係る課税標準等又は税額等の計算の基礎となつた事実に関する訴えについての判決（判決と同一の効力を有する和解その他の行為を含む。）により、その事実が当該計算の基礎としたところと異なることが確定したとき その確定した日の翌日から起算して二月以内
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;
その申告、更正又は決定に係る課税標準等又は税額等の計算に当たつてその申告をし、又は決定を受けた者に帰属するものとされていた所得その他課税物件が他の者に帰属するものとする当該他の者に係る国税の更正又は決定があつたとき 当該更正又は決定があつた日の翌日から起算して二月以内
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;
その他当該国税の法定申告期限後に生じた前二号に類する政令で定めるやむを得ない理由があるとき 当該理由が生じた日の翌日から起算して二月以内
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.
更正の請求をしようとする者は、その請求に係る更正後の課税標準等又は税額等、その更正の請求をする理由、当該請求をするに至つた事情の詳細、当該請求に係る更正前の納付すべき税額及び還付金の額に相当する税額その他参考となるべき事項を記載した更正請求書を税務署長に提出しなければならない。
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.
税務署長は、更正の請求があつた場合には、その請求に係る課税標準等又は税額等について調査し、更正をし、又は更正をすべき理由がない旨をその請求をした者に通知する。
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.
更正の請求があつた場合においても、税務署長は、その請求に係る納付すべき国税（その滞納処分費を含む。以下この項において同じ。）の徴収を猶予しない。ただし、税務署長において相当の理由があると認めるときは、その国税の全部又は一部の徴収を猶予することができる。
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.
輸入品に係る申告消費税等についての更正の請求は、第一項の規定にかかわらず、税関長に対し、するものとする。この場合においては、前三項の規定の適用については、これらの規定中「税務署長」とあるのは、「税関長」とする。
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".
前二条の規定は、更正の請求について準用する。
The provisions of the preceding two Articles apply mutatis mutandis to a request for reassessment.
税務署長は、納税申告書の提出があつた場合において、その納税申告書に記載された課税標準等又は税額等の計算が国税に関する法律の規定に従つていなかつたとき、その他当該課税標準等又は税額等がその調査したところと異なるときは、その調査により、当該申告書に係る課税標準等又は税額等を更正する。
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.
税務署長は、納税申告書を提出する義務があると認められる者が当該申告書を提出しなかつた場合には、その調査により、当該申告書に係る課税標準等及び税額等を決定する。ただし、決定により納付すべき税額及び還付金の額に相当する税額が生じないときは、この限りでない。
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.
税務署長は、前二条又はこの条の規定による更正又は決定をした後、その更正又は決定をした課税標準等又は税額等が過大又は過少であることを知つたときは、その調査により、当該更正又は決定に係る課税標準等又は税額等を更正する。
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.
前三条の場合において、国税庁又は国税局の当該職員の調査があつたときは、税務署長は、当該調査したところに基づき、これらの規定による更正又は決定をすることができる。
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.
第二十四条から第二十六条まで（更正・決定）の規定による更正又は決定（以下「更正又は決定」という。）は、税務署長が更正通知書又は決定通知書を送達して行なう。
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.
更正通知書には、次に掲げる事項を記載しなければならない。この場合において、その更正が前条の調査に基づくものであるときは、その旨を附記しなければならない。
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.
その更正前の課税標準等及び税額等
the tax basis, etc. and tax amount, etc. before the reassessment;
その更正後の課税標準等及び税額等
the tax basis, etc. and tax amount, etc. after the reassessment;
その更正に係る次に掲げる金額
the following amounts relating to the reassessment:
その更正前の納付すべき税額がその更正により増加するときは、その増加する部分の税額
If the tax amount payable before the reassessment increases as a result of the reassessment, the tax amount of the increase;
その更正前の還付金の額に相当する税額がその更正により減少するときは、その減少する部分の税額
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;
純損失の繰戻し等による還付金額に係る第五十八条第一項（還付加算金）に規定する還付加算金があるときは、その還付加算金のうちロに掲げる税額に対応する部分の金額
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);
その更正前の納付すべき税額がその更正により減少するときは、その減少する部分の税額
If the tax amount payable before the reassessment decreases as a result of the reassessment, the tax amount of the decrease;
その更正前の還付金の額に相当する税額がその更正により増加するときは、その増加する部分の税額
If the tax amount equivalent to the amount of a refund before the reassessment increases as a result of the reassessment, the tax amount of the increase.
決定通知書には、その決定に係る課税標準等及び税額等を記載しなければならない。この場合において、その決定が前条の調査に基づくものであるときは、その旨を附記しなければならない。
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.