第一項
納税者は、次の各号のいずれかに該当するときは、延滞税を納付しなければならない。
A taxpayer must pay delinquent tax if any of the following items applies:
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第六章 附帯税（第六十条から第六十二条まで）
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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第六章 附帯税
第一節 延滞税及び利子税
第六十条
（延滞税）Delinquent Tax
一
期限内申告書を提出した場合において、当該申告書の提出により納付すべき国税をその法定納期限までに完納しないとき。
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;
二
期限後申告書若しくは修正申告書を提出し、又は更正若しくは第二十五条（決定）の規定による決定を受けた場合において、第三十五条第二項（申告納税方式による国税等の納付）の規定により納付すべき国税があるとき。
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);
三
納税の告知を受けた場合において、当該告知により納付すべき国税（第五号に規定する国税、不納付加算税、重加算税及び過怠税を除く。）をその法定納期限後に納付するとき。
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 non-payment, heavy penalty tax and negligence tax) after its statutory payment due date;
四
予定納税に係る所得税をその法定納期限までに完納しないとき。
where the taxpayer does not pay in full the income tax subject to estimated tax prepayment by its statutory payment due date; or
五
源泉徴収等による国税をその法定納期限までに完納しないとき。
where the taxpayer does not pay in full the national withholding tax by its statutory payment due date.
第二項
延滞税の額は、前項各号に規定する国税の法定納期限（純損失の繰戻し等による還付金額が過大であつたことにより納付すべきこととなつた国税、輸入の許可を受けて保税地域から引き取られる物品に対する消費税等（石油石炭税法第十七条第三項（引取りに係る原油等についての石油石炭税の納付等）の規定により納付すべき石油石炭税を除く。）その他政令で定める国税については、政令で定める日。次条第二項第一号において同じ。）の翌日からその国税を完納する日までの期間の日数に応じ、その未納の税額に年十四・六パーセントの割合を乗じて計算した額とする。ただし、納期限（延納又は物納の許可の取消しがあつた場合には、その取消しに係る書面が発せられた日。以下この項並びに第六十三条第一項、第四項及び第五項（納税の猶予等の場合の延滞税の免除）において同じ。）までの期間又は納期限の翌日から二月を経過する日までの期間については、その未納の税額に年七・三パーセントの割合を乗じて計算した額とする。
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.
第三項
第一項の納税者は、延滞税をその額の計算の基礎となる国税にあわせて納付しなければならない。
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.
第四項
延滞税は、その額の計算の基礎となる税額の属する税目の国税とする。
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.
第六十一条
（延滞税の額の計算の基礎となる期間の特例）Special Provisions for Base Period for Calculation of Amount of Delinquent Tax
第一項
修正申告書（偽りその他不正の行為により国税を免れ、又は国税の還付を受けた納税者が当該国税についての調査があつたことにより当該国税について更正があるべきことを予知して提出した当該申告書（次項において「特定修正申告書」という。）を除く。）の提出又は更正（偽りその他不正の行為により国税を免れ、又は国税の還付を受けた納税者についてされた当該国税に係る更正（同項において「特定更正」という。）を除く。）があつた場合において、次の各号のいずれかに該当するときは、当該申告書の提出又は更正により納付すべき国税については、前条第二項に規定する期間から当該各号に定める期間を控除して、同項の規定を適用する。
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:
一
その申告又は更正に係る国税について期限内申告書が提出されている場合において、その法定申告期限から一年を経過する日後に当該修正申告書が提出され、又は当該更正に係る更正通知書が発せられたとき その法定申告期限から一年を経過する日の翌日から当該修正申告書が提出され、又は当該更正に係る更正通知書が発せられた日までの期間
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
二
その申告又は更正に係る国税について期限後申告書（還付金の還付を受けるための納税申告書で政令で定めるもの（以下「還付請求申告書」という。）を含む。以下この号及び次項において同じ。）が提出されている場合において、その期限後申告書の提出があつた日の翌日から起算して一年を経過する日後に当該修正申告書が提出され、又は当該更正に係る更正通知書が発せられたとき その期限後申告書の提出があつた日の翌日から起算して一年を経過する日の翌日から当該修正申告書が提出され、又は当該更正に係る更正通知書が発せられた日までの期間
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.
第二項
修正申告書の提出又は納付すべき税額を増加させる更正（これに類するものとして政令で定める更正を含む。以下この項において「増額更正」という。）があつた場合において、その申告又は増額更正に係る国税について期限内申告書又は期限後申告書が提出されており、かつ、当該期限内申告書又は期限後申告書の提出により納付すべき税額を減少させる更正（これに類するものとして政令で定める更正を含む。以下この項において「減額更正」という。）があつた後に当該修正申告書の提出又は増額更正があつたときは、当該修正申告書の提出又は増額更正により納付すべき国税（当該期限内申告書又は期限後申告書に係る税額（還付金の額に相当する税額を含む。）に達するまでの部分として政令で定める国税に限る。以下この項において同じ。）については、前項の規定にかかわらず、前条第二項に規定する期間から次に掲げる期間（特定修正申告書の提出又は特定更正により納付すべき国税その他の政令で定める国税にあつては、第一号に掲げる期間に限る。）を控除して、同項の規定を適用する。
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:
一
当該期限内申告書又は期限後申告書の提出により納付すべき税額の納付があつた日（その日が当該国税の法定納期限前である場合には、当該法定納期限）の翌日から当該減額更正に係る更正通知書が発せられた日までの期間
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
二
当該減額更正に係る更正通知書が発せられた日（当該減額更正が更正の請求に基づく更正である場合には、同日の翌日から起算して一年を経過する日）の翌日から当該修正申告書が提出され、又は当該増額更正に係る更正通知書が発せられた日までの期間
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.
第三項
源泉徴収等による国税で次の各号に掲げる国税のいずれかに該当するものについては、前条第二項に規定する期間から当該各号に定める期間を控除して、同項の規定を適用する。ただし、その国税を法定納期限までに納付しなかつたことについて偽りその他不正の行為がある場合（第二号に掲げる国税については、当該国税についての調査があつたことにより当該国税について第三十六条第一項（納税の告知）の規定による納税の告知があるべきことを予知して納付されたときに限る。）は、この限りでない。
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):
一
法定納期限から一年を経過する日後に納税告知書が発せられた国税 その法定納期限から一年を経過する日の翌日から当該告知書が発せられた日までの期間
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
二
前号に掲げるものを除き、法定納期限から一年を経過する日後に納付された国税 その法定納期限から一年を経過する日の翌日から当該納付の日までの期間
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.
第六十二条
（一部納付が行なわれた場合の延滞税の額の計算等）Calculation of Amount of Delinquent Tax in the Case of Partial Payment, etc.
第一項
延滞税の額の計算の基礎となる国税の一部が納付されたときは、その納付の日の翌日以後の期間に係る延滞税の額の計算の基礎となる税額は、その納付された税額を控除した金額とする。
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.
第二項
第六十条第三項（延滞税の納付）の規定により延滞税をあわせて納付すべき場合において、納税者の納付した金額がその延滞税の額の計算の基礎となる国税の額に達するまでは、その納付した金額は、まずその計算の基礎となる国税に充てられたものとする。
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.