# 国税通則法 / Act on General Rules for National Taxes — 第百二十二条 (Article 122)

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- Law: 国税通則法 (Act on General Rules for National Taxes), 昭和三十七年法律第六十六号
- English title "Act on General Rules for National Taxes": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第百二十二条 (Article 122)（国税に関する相殺） — address `art-122`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-general-rules-act/art-122
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-122
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第百二十二条（国税に関する相殺） — Setoff Involving National Taxes
<sup>caption: machine translation, not official</sup>
<sup>art-122 · https://japanlaw.org/en/national-tax-general-rules-act/art-122 · https://japanlaw.org/l/337AC0000000066/art-122</sup>

**第一項**  国税と国に対する債権で金銭の給付を目的とするものとは、法律の別段の規定によらなければ、相殺することができない。還付金等に係る債権と国に対する債務で金銭の給付を目的とするものについても、また同様とする。
<sup>art-122/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-122/par-1 · https://japanlaw.org/l/337AC0000000066/art-122/par-1</sup>
A national tax and a claim against the State for the payment of money may not be set off against each other unless there is a special provision of law. The same applies to a claim concerning a refund, etc. and an obligation to the State for the payment of money.
<sup>machine translation, not official</sup>

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/337AC0000000066/20260624_508AC0000000046), retrieved 2026-09-18
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on General Rules for National Taxes — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb), retrieved 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-032, translated 2026-09-18
- This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18