Article 61Special Provisions for Base Period for Calculation of Amount of Delinquent Tax
第六十一条（延滞税の額の計算の基礎となる期間の特例）
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:
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
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.
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:
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。
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
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.
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):
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
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.
Read this with the articles around it
Notice of Tax Payment
When the district director of the tax office intends to collect any of the following national taxes (excluding the expenses for the delinquent tax collection procedure thereof; the same applies in…
税務署長は、国税に関する法律の規定により次に掲げる国税（その滞納処分費を除く。次条において同じ。）を徴収しようとするときは、納税の告知をしなければならない。
Open this provisionDelinquent Tax
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…
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…
Open this provision(Special Provisions for Base Period for Calculation of Amount of Delinquent Tax)
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…
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…
Open this provision(Special Provisions for Base Period for Calculation of Amount of Delinquent Tax)
where a return filed after the due date was submitted for the national tax to which such amended return or reassessment pertains…
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…
Open this provision(Special Provisions for Base Period for Calculation of Amount of Delinquent Tax)
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…
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…
Open this provision(Special Provisions for Base Period for Calculation of Amount of Delinquent Tax)
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…
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
Open this provision(Special Provisions for Base Period for Calculation of Amount of Delinquent Tax)
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…
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
Open this provision(Special Provisions for Base Period for Calculation of Amount of Delinquent Tax)
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…
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
Open this provisionnational taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
national withholding taxmachine translation
「源泉徴収等による国税」
Income tax collected by withholding (源泉徴収) and the international tourist tax (国際観光旅客税) that international passenger carriers collect from departing travellers and pay to the State, not counting the accessory tax (附帯税) on them.
Defined inArticle 2, paragraph (1), item (ii)· applies throughout the law
taxpayermachine translation
「納税者」
A person liable under the national tax laws to pay a national tax, or to collect national withholding tax (源泉徴収等による国税) and pay it to the State, not counting secondary taxpayers (第二次納税義務者) under the National Tax Collection Act or guarantors of the tax.
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law
tax return
「納税申告書」
A return filed under the national tax laws for a self-assessed national tax (申告納税方式), stating the tax basis, the tax payable, losses carried forward or back, a refund or similar items, including a return filed to claim a refund.
Defined inArticle 2, paragraph (1), item (vi)· applies throughout the law
refundmachine translation
「還付金」
A refund of national tax due to a taxpayer under the national tax laws.
Short name set inArticle 2, paragraph (1), item (vi)
statutory tax return due date
「法定申告期限」
The deadline the national tax laws set for filing a tax return (including a deadline those laws treat as one, and, in some transitional provisions, the day a return claiming a refund is filed).
Defined inArticle 2, paragraph (1), item (vii)· applies throughout the law
statutory payment due datemachine translation
「法定納期限」
The deadline the national tax laws set for paying a national tax, with special rules for tax on a late or amended return, tax notified after its deadline, tax collected at once when an event occurs, and accessory tax; a deadline that has been advanced, or extended by postponement or a grace period, does not count.
Defined inArticle 2, paragraph (1), item (viii)· applies throughout the law
request for reassessmentmachine translation
「更正の請求」
A request to the tax office director (税務署長) to reassess (更正) the tax base or tax amount in a tax return, made under Article 23, paragraph (1) — within five years of the statutory tax return due date (ten years in one case for corporation tax) where the return overstated the tax or understated a loss or refund — or, on the grounds in paragraph (2), such as a court judgment or another person's reassessment showing the figures were wrong, within two months of that event, when a person whose tax was fixed by a determination (決定) may also make it.
Short name set inArticle 23, paragraph (2)
reassessmentmachine translation
「更正」
From Article 29 to Article 72, a reassessment under Article 24 or Article 26: the tax office director's (税務署長) correction, based on an investigation, of the tax base or tax amount stated in a tax return, or of one set by an earlier reassessment or determination (決定).
Short name set inArticle 29, paragraph (1)· applies only in this provision and in Articles 29 to 72
specified amended returnmachine translation
「特定修正申告書」
In Article 61, an amended return filed by a taxpayer who evaded national tax or obtained a refund of it by deception or other wrongful means, filed because an examination made a reassessment (更正) likely; the rule that shortens the period on which delinquent tax (延滞税) is charged does not reach the tax such a return declares.
Short name set inArticle 61, paragraph (1)· applies only in this provision and in Article 61, paragraph (2)
specified reassessmentmachine translation
「特定更正」
In Article 61, a reassessment (更正) of national tax made against a taxpayer who evaded that tax or obtained a refund of it by deception or other wrongful means; the rule that shortens the period on which delinquent tax (延滞税) is charged does not reach the tax such a reassessment fixes.
Short name set inArticle 61, paragraph (1)· applies only in this provision and in Article 61, paragraph (2)
return of refund claimmachine translation
「還付請求申告書」
A tax return filed to obtain a refund, of a kind specified by Cabinet Order (政令).
Short name set inArticle 61, paragraph (1), item (ii)
reassessment increasing the taxmachine translation
「増額更正」
In Article 61, paragraph (2), a reassessment that increases the tax payable (including similar reassessments specified by Cabinet Order (政令)); where it follows a reassessment that reduced the tax, part of the time in between is left out when delinquent tax (延滞税) is counted.
Short name set inArticle 61, paragraph (2)· applies only in this paragraph
reassessment reducing the taxmachine translation
「減額更正」
In Article 61, paragraph (2), a reassessment that reduces the tax payable on a return filed by or after the due date (including similar reassessments specified by Cabinet Order (政令)); if the tax is later increased again, part of the time in between is left out when delinquent tax (延滞税) is counted.
Short name set inArticle 61, paragraph (2)· applies only in this paragraph