第七章 国税の更正、決定、徴収、還付等の期間制限
Chapter VII Time Limit for Reassessment, Determination, Collection, Refund, etc. of National Tax
第一節 国税の更正、決定等の期間制限
Section 1 Time Limit for Reassessment, Determination, etc. of National Tax
Article 70Time Limit for Reassessment and Determination, etc. of National Tax
次の各号に掲げる更正決定等は、当該各号に定める期限又は日から五年（第二号に規定する課税標準申告書の提出を要する国税で当該申告書の提出があつたものに係る賦課決定（納付すべき税額を減少させるものを除く。）については、三年）を経過した日以後においては、することができない。
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:
更正又は決定 その更正又は決定に係る国税の法定申告期限（還付請求申告書に係る更正については当該申告書を提出した日とし、還付請求申告書の提出がない場合にする第二十五条（決定）の規定による決定又はその決定後にする更正については政令で定める日とする。）
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.
法人税に係る純損失等の金額で当該課税期間において生じたものを増加させ、若しくは減少させる更正又は当該金額があるものとする更正は、前項の規定にかかわらず、同項第一号に定める期限から十年を経過する日まで、することができる。
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.
前二項の規定により更正をすることができないこととなる日前六月以内にされた更正の請求に係る更正又は当該更正に伴つて行われることとなる加算税についてする賦課決定は、前二項の規定にかかわらず、当該更正の請求があつた日から六月を経過する日まで、することができる。
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.
第一項の規定により賦課決定をすることができないこととなる日前三月以内にされた納税申告書の提出（源泉徴収等による国税の納付を含む。以下この項において同じ。）に伴つて行われることとなる無申告加算税（第六十六条第八項（無申告加算税）の規定の適用があるものに限る。）又は不納付加算税（第六十七条第二項（不納付加算税）の規定の適用があるものに限る。）についてする賦課決定は、第一項の規定にかかわらず、当該納税申告書の提出があつた日から三月を経過する日まで、することができる。
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;
偽りその他不正の行為により当該課税期間において生じた純損失等の金額が過大にあるものとする納税申告書を提出していた場合における当該申告書に記載された当該純損失等の金額（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）についての更正（第二項又は第三項の規定の適用を受ける法人税に係る純損失等の金額に係るものを除く。）
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
所得税法第六十条の二第一項から第三項まで（国外転出をする場合の譲渡所得等の特例）又は第六十条の三第一項から第三項まで（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）の規定の適用がある場合（第百十七条第二項（納税管理人）の規定による納税管理人の届出及び税理士法（昭和二十六年法律第二百三十七号）第三十条（税務代理の権限の明示）（同法第四十八条の十六（税理士の権利及び義務等に関する規定の準用）において準用する場合を含む。）の規定による書面の提出がある場合その他の政令で定める場合を除く。）の所得税（当該所得税に係る加算税を含む。第七十三条第三項（時効の完成猶予及び更新）において「国外転出等特例の適用がある場合の所得税」という。）についての更正決定等
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).
Article 71Special Provisions on Time Limits for Determination and Reassessment of National Tax
更正決定等で次の各号に掲げるものは、当該各号に定める期間の満了する日が前条の規定により更正決定等をすることができる期間の満了する日後に到来する場合には、同条の規定にかかわらず、当該各号に定める期間においても、することができる。
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:
更正決定等に係る不服申立て若しくは訴えについての裁決、決定若しくは判決（以下この号において「裁決等」という。）による原処分の異動又は更正の請求に基づく更正に伴つて課税標準等又は税額等に異動を生ずべき国税（当該裁決等又は更正に係る国税の属する税目に属するものに限る。）で当該裁決等又は更正を受けた者に係るものについての更正決定等 当該裁決等又は更正があつた日から六月間
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
申告納税方式による国税につき、その課税標準の計算の基礎となつた事実のうちに含まれていた無効な行為により生じた経済的成果がその行為の無効であることに基因して失われたこと、当該事実のうちに含まれていた取り消しうべき行為が取り消されたことその他これらに準ずる政令で定める理由に基づいてする更正（納付すべき税額を減少させる更正又は純損失等の金額で当該課税期間において生じたもの若しくは還付金の額を増加させる更正若しくはこれらの金額があるものとする更正に限る。）又は当該更正に伴い当該国税に係る加算税についてする賦課決定 当該理由が生じた日から三年間
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;
更正の請求をすることができる期限について第十条第二項（期間の計算及び期限の特例）又は第十一条（災害等による期限の延長）の規定の適用がある場合における当該更正の請求に係る更正又は当該更正に伴つて行われることとなる加算税についてする賦課決定 当該更正の請求があつた日から六月間
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).
国税庁、国税局又は税務署の当該職員が納税者にその国税に係る国外取引（非居住者（所得税法第二条第一項第五号（定義）に規定する非居住者をいう。イにおいて同じ。）若しくは外国法人（法人税法第二条第四号（定義）に規定する外国法人をいう。イにおいて同じ。）との間で行う資産の販売、資産の購入、役務の提供その他の取引又は非居住者若しくは外国法人が提供する場を利用して行われる資産の販売、資産の購入、役務の提供その他の取引をいう。）又は国外財産（相続税法第二十条の二（在外財産に対する相続税額の控除）に規定する財産をいう。）に関する書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。）又はその写しの提示又は提出を求めた場合において、その提示又は提出を求めた日から六十日を超えない範囲内においてその準備に通常要する日数を勘案して当該職員が指定する日までにその提示又は提出がなかつたこと（当該納税者の責めに帰すべき事由がない場合を除く。）。
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);
国税庁長官（その委任を受けた者を含む。）が租税条約等の規定に基づき当該租税条約等の相手国等にイの国外取引又は国外財産に関する情報の提供の要請をした場合（当該要請が前条の規定により更正決定等をすることができないこととなる日の六月前の日以後にされた場合を除くものとし、当該要請をした旨のイの納税者への通知が当該要請をした日から三月以内にされた場合に限る。）において、その国税に係る課税標準等又は税額等に関し、当該相手国等から提供があつた情報に照らし非違があると認められること。
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.
前項第一号に規定する当該裁決等又は更正を受けた者には、当該受けた者が分割等（分割、現物出資、法人税法第二条第十二号の五の二に規定する現物分配又は同法第六十一条の十一第一項（完全支配関係がある法人の間の取引の損益）の規定の適用を受ける同項に規定する譲渡損益調整資産の譲渡をいう。以下この項において同じ。）に係る分割法人等（同法第二条第十二号の二に規定する分割法人、同条第十二号の四に規定する現物出資法人、同条第十二号の五の二に規定する現物分配法人又は同法第六十一条の十一第一項に規定する譲渡損益調整資産を譲渡した法人をいう。以下この項において同じ。）である場合には当該分割等に係る分割承継法人等（同法第二条第十二号の三に規定する分割承継法人、同条第十二号の五に規定する被現物出資法人、同条第十二号の五の三に規定する被現物分配法人又は同法第六十一条の十一第二項に規定する譲受法人をいう。以下この項において同じ。）を含むものとし、当該受けた者が分割等に係る分割承継法人等である場合には当該分割等に係る分割法人等を含むものとし、当該受けた者が同法第二条第十二号の七の二に規定する通算法人（以下この項及び第七十四条の二第四項（当該職員の所得税等に関する調査に係る質問検査権）において「通算法人」という。）である場合には他の通算法人を含むものとする。
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.
第二節 国税の徴収権の消滅時効
Section 2 Extinctive Prescription of the National Tax Collection Right
Article 72Extinctive Prescription of the Right to Collection of National Tax
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.
Article 73Suspension of Completion and Renewal of Prescription
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:
更正又は決定 その更正又は決定により納付すべき国税の第三十五条第二項第二号（申告納税方式による国税等の納付）の規定による納期限までの期間
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;
過少申告加算税、無申告加算税又は重加算税（第六十八条第一項、第二項又は第四項（同条第一項又は第二項の重加算税に係る部分に限る。）（重加算税）の重加算税に限る。）に係る賦課決定 その賦課決定により納付すべきこれらの国税の第三十五条第三項の規定による納期限までの期間
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;
納税に関する告知 その告知に指定された納付に関する期限までの期間
a notice relating to tax payment: the period until the time limit for payment designated in the notice;
督促 督促状又は督促のための納付催告書を発した日から起算して十日を経過した日（同日前に国税徴収法第四十七条第二項（差押えの要件）の規定により差押えがされた場合には、そのされた日）までの期間
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);
交付要求 その交付要求がされている期間（国税徴収法第八十二条第二項（交付要求の手続）の通知がされていない期間があるときは、その期間を除く。）
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.
国税の徴収権で、偽りその他不正の行為によりその全部若しくは一部の税額を免れ、若しくはその全部若しくは一部の税額の還付を受けた国税又は国外転出等特例の適用がある場合の所得税に係るものの時効は、当該国税の法定納期限から二年間は、進行しない。ただし、当該法定納期限の翌日から同日以後二年を経過する日までの期間内に次の各号に掲げる行為又は処分があつた場合においては当該各号に掲げる行為又は処分の区分に応じ当該行為又は処分に係る部分の国税ごとに当該各号に定める日の翌日から、当該法定納期限までに当該行為又は処分があつた場合においては当該行為又は処分に係る部分の国税ごとに当該法定納期限の翌日から進行する。
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:
納税申告書の提出 当該申告書が提出された日
filing of a tax return:The day on which the return is filed;
更正決定等（加算税に係る賦課決定を除く。） 当該更正決定等に係る更正通知書若しくは決定通知書又は賦課決定通知書が発せられた日（当該更正決定等に係る賦課決定通知書の送達に代え、口頭で賦課決定の通知がされた場合には、当該賦課決定の通知がされた日）
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);
納税に関する告知（賦課決定通知書が発せられた国税に係るもの（賦課決定通知書の送達に代え、口頭で賦課決定の通知がされた国税に係るものを含む。）を除く。） 当該告知に係る納税告知書が発せられた日（当該告知が当該告知書の送達に代え、口頭でされた場合には、当該告知がされた日）
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
納税の告知を受けることなくされた源泉徴収等による国税の納付 当該納付の日
payment of a national withholding tax without receiving a notice of tax payment: the day on which the payment is made.
国税の徴収権の時効は、延納、納税の猶予又は徴収若しくは滞納処分に関する猶予に係る部分の国税（当該部分の国税に併せて納付すべき延滞税及び利子税を含む。）につき、その延納又は猶予がされている期間内は、進行しない。
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.
国税（附帯税、過怠税及び国税の滞納処分費を除く。）についての国税の徴収権の時効が完成せず、又は新たにその進行を始めるときは、その完成せず、又は新たにその進行を始める部分の国税に係る延滞税又は利子税についての国税の徴収権の時効は、完成せず、又は新たにその進行を始める。
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.
第三節 還付金等の消滅時効
Section 3 Extinctive Prescription of Refunds, etc.
Article 74Extinctive Prescription of Refunds, etc.
還付金等に係る国に対する請求権は、その請求をすることができる日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。
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.