国税の徴収を目的とする国の権利（以下この節において「国税の徴収権」という。）は、その国税の法定納期限（第七十条第三項（国税の更正、決定等の期間制限）の規定による更正若しくは賦課決定、同条第四項の規定による賦課決定、前条第一項第一号の規定による更正決定等、同項第三号の規定による更正若しくは賦課決定又は同項第四号の規定による更正決定等により納付すべきものについては、第七十条第三項若しくは前条第一項第一号若しくは第三号に規定する更正、第七十条第四項に規定する賦課決定、前条第一項第一号に規定する裁決等又は同項第四号に規定する更正決定等があつた日とし、還付請求申告書に係る還付金の額に相当する税額が過大であることにより納付すべきもの及び国税の滞納処分費については、これらにつき徴収権を行使することができる日とし、過怠税については、その納税義務の成立の日とする。次条第三項において同じ。）から五年間行使しないことによつて、時効により消滅する。
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).
国税の徴収権の時効については、その援用を要せず、また、その利益を放棄することができないものとする。
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.
国税の徴収権の時効については、この節に別段の定めがあるものを除き、民法の規定を準用する。
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.