第十五条（納税義務の成立及びその納付すべき税額の確定）
Article 15Establishment of Tax Liability and Determination of the Payable Tax Amount
国税を納付する義務（源泉徴収等による国税については、これを徴収して国に納付する義務。以下「納税義務」という。）が成立する場合には、その成立と同時に特別の手続を要しないで納付すべき税額が確定する国税を除き、国税に関する法律の定める手続により、その国税についての納付すべき税額が確定されるものとする。
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.
納税義務は、次の各号に掲げる国税（第一号から第十三号までにおいて、附帯税を除く。）については、当該各号に定める時（当該国税のうち政令で定めるものについては、政令で定める時）に成立する。
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):
所得税（次号に掲げるものを除く。） 暦年の終了の時
income tax (excluding that set forth in the following item): the time of the end of the calendar year;
源泉徴収による所得税 利子、配当、給与、報酬、料金その他源泉徴収をすべきものとされている所得の支払の時
income tax subject to withholding: the time of the payment of interest, dividends, salaries, compensation, fees or any other income subject to withholding;
法人税及び地方法人税（次号に掲げるものを除く。） 事業年度の終了の時
corporation tax and local corporation tax (excluding those set forth in the following item): the time of the end of the business year;
各対象会計年度の国際最低課税額に対する法人税、各対象会計年度の国際最低課税残余額に対する法人税及び各対象会計年度の国内最低課税額に対する法人税並びに国際最低課税額等に係る特定基準法人税額に対する地方法人税及び国内最低課税額に係る特定基準法人税額に対する地方法人税 対象会計年度（法人税法第十五条の二（対象会計年度の意義）に規定する対象会計年度をいう。）の終了の時
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);
相続税 相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。）による財産の取得の時
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);
贈与税 贈与（贈与者の死亡により効力を生ずる贈与を除く。）による財産の取得の時
gift tax: the time of the acquisition of property through a gift (excluding a gift that takes effect upon the death of the donor);
地価税 課税時期（地価税法（平成三年法律第六十九号）第二条第四号（定義）に規定する課税時期をいう。）
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));
消費税等 課税資産の譲渡等若しくは特定課税仕入れをした時又は課税物件の製造場（石油ガス税については石油ガスの充塡場とし、石油石炭税については原油、ガス状炭化水素又は石炭の採取場とする。）からの移出若しくは保税地域からの引取りの時
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;
航空機燃料税 航空機燃料の航空機への積込みの時
aviation fuel tax: the time of loading aviation fuel onto an aircraft;
電源開発促進税 販売電気の料金の支払を受ける権利の確定の時
tax for promotion of power-resources development: the time when the right to receive payment of charges for electricity sold becomes fixed;
自動車重量税 自動車検査証の交付若しくは返付の時又は届出軽自動車についての車両番号の指定の時
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;
国際観光旅客税 本邦からの出国の時
international tourist tax: the time of departure from Japan;
印紙税 課税文書の作成の時
stamp tax: the time of the preparation of a taxable document;
登録免許税 登記、登録、特許、免許、許可、認可、認定、指定又は技能証明の時
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:
所得税法第二編第五章第一節（予定納税）（同法第百六十六条（申告、納付及び還付）において準用する場合を含む。）の規定により納付すべき所得税（以下「予定納税に係る所得税」という。）
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");
自動車重量税
motor vehicle tonnage tax;
国際観光旅客税法第十八条第一項（国際観光旅客等による納付）の規定により納付すべき国際観光旅客税
international tourist tax payable pursuant to Article 18, paragraph (1) (Payment by International Tourists, etc.) of the International Tourist Tax Act;
印紙税（印紙税法（昭和四十二年法律第二十三号）第十一条（書式表示による申告及び納付の特例）及び第十二条（預貯金通帳等に係る申告及び納付等の特例）の規定の適用を受ける印紙税及び過怠税を除く。）
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);
登録免許税
registration and license tax;
延滞税及び利子税
delinquent tax and interest tax.