# 国税通則法 / Act on General Rules for National Taxes — 第三十二条 (Article 32) - 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: 第三十二条 (Article 32)（賦課決定） — address `art-32` - Text in force since: 2026-06-24 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-general-rules-act/art-32 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-32 - 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. --- ### 第三十二条（賦課決定） — (Assessment and Determination) caption: Ministry of Justice translation — Japanese Law Translation Database System art-32 · https://japanlaw.org/en/national-tax-general-rules-act/art-32 · https://japanlaw.org/l/337AC0000000066/art-32 **第一項** 税務署長は、賦課課税方式による国税については、その調査により、課税標準申告書を提出すべき期限（課税標準申告書の提出を要しない国税については、その納税義務の成立の時）後に、次の各号の区分に応じ、当該各号に掲げる事項を決定する。 art-32/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-1 · https://japanlaw.org/l/337AC0000000066/art-32/par-1 For a national tax subject to the official assessment system, the district director of the tax office determines, based on their examination, after the due date for filing a tax basis return (for a national tax for which the filing of a tax basis return is not required, after the time when its tax liability is established), in accordance with the following categories of cases, the matters listed in the relevant item: machine translation, not official **一** 課税標準申告書の提出があつた場合において、当該申告書に記載された課税標準が税務署長の調査したところと同じであるとき。　納付すべき税額 art-32/par-1/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-32/par-1/item-1 where a tax basis return has been filed and the tax basis stated in the return is the same as what the district director of the tax office has found through examination: the tax amount payable; machine translation, not official **二** 課税標準申告書を提出すべきものとされている国税につき当該申告書の提出がないとき、又は当該申告書の提出があつた場合において、当該申告書に記載された課税標準が税務署長の調査したところと異なるとき。　課税標準及び納付すべき税額 art-32/par-1/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-32/par-1/item-2 where no tax basis return has been filed for a national tax for which a tax basis return is required to be filed, or where a tax basis return has been filed and the tax basis stated in the return differs from what the district director of the tax office has found through examination: the tax basis and the tax amount payable; machine translation, not official **三** 課税標準申告書の提出を要しないとき。　課税標準（第六十九条（加算税の税目）に規定する加算税及び過怠税については、その計算の基礎となる税額。以下この条において同じ。）及び納付すべき税額 art-32/par-1/item-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-32/par-1/item-3 where the filing of a tax basis return is not required: the tax basis (for the penalty tax prescribed in Article 69 (Tax Items for Penalty Tax) and negligence tax, the tax amount on which their calculation is based; the same applies hereinafter in this Article) and the tax amount payable. machine translation, not official **第二項** 税務署長は、前項又はこの項の規定による決定をした後、その決定をした課税標準（前項第一号に掲げる場合にあつては、同号の課税標準申告書に記載された課税標準）又は納付すべき税額が過大又は過少であることを知つたときは、その調査により、当該決定に係る課税標準及び納付すべき税額を変更する決定をする。 art-32/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-2 · https://japanlaw.org/l/337AC0000000066/art-32/par-2 If, after making a determination under the provisions of the preceding paragraph or this paragraph, the district director of the tax office becomes aware that the tax basis determined (in the case listed in item (i) of the preceding paragraph, the tax basis stated in the tax basis return referred to in that item) or the tax amount payable has been overestimated or underestimated, they make a determination changing the tax basis and the tax amount payable pertaining to that determination, based on their examination. machine translation, not official **第三項** 第一項の規定による決定は、税務署長がその決定に係る課税標準及び納付すべき税額を記載した賦課決定通知書（第一項第一号に掲げる場合にあつては、納税告知書）を送達して行なう。 art-32/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-3 · https://japanlaw.org/l/337AC0000000066/art-32/par-3 A determination under the provisions of paragraph (1) is made by the district director of the tax office serving a written notice of assessment and determination (in the case listed in paragraph (1), item (i), a written notice of tax payment) stating the tax basis and the tax amount payable pertaining to the determination. machine translation, not official **第四項** 第二項の規定による決定は、税務署長が次に掲げる事項を記載した賦課決定通知書を送達して行なう。 art-32/par-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-4 · https://japanlaw.org/l/337AC0000000066/art-32/par-4 A determination under the provisions of paragraph (2) is made by the district director of the tax office serving a written notice of assessment and determination stating the following matters: machine translation, not official **一** その決定前の課税標準及び納付すべき税額 art-32/par-4/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-4/item-1 · https://japanlaw.org/l/337AC0000000066/art-32/par-4/item-1 the tax basis and the tax amount payable before the determination; machine translation, not official **二** その決定後の課税標準及び納付すべき税額 art-32/par-4/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-4/item-2 · https://japanlaw.org/l/337AC0000000066/art-32/par-4/item-2 the tax basis and the tax amount payable after the determination; machine translation, not official **三** その決定前の納付すべき税額がその決定により増加し、又は減少するときは、その増加し、又は減少する納付すべき税額 art-32/par-4/item-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-4/item-3 · https://japanlaw.org/l/337AC0000000066/art-32/par-4/item-3 if the tax amount payable before the determination increases or decreases as a result of the determination, the tax amount payable by which it increases or decreases. machine translation, not official **第五項** 第二十七条（国税庁又は国税局の職員の調査に基づく更正又は決定）、第二十八条第三項後段（決定通知書の附記事項）及び第二十九条（更正等の効力）の規定は、第一項又は第二項の規定による決定（以下「賦課決定」という。）について準用する。 art-32/par-5 · https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-5 · https://japanlaw.org/l/337AC0000000066/art-32/par-5 The provisions of Article 27 (Reassessment or Determination Based on Examination by Officials of the National Tax Agency or National Taxation Bureau), the second sentence of Article 28, paragraph (3) (Matters to be Stated as Supplementary Notes to a Written Notice of Determination) and Article 29 (Effect of Reassessment, etc.) apply mutatis mutandis to a determination made under the provisions of paragraph (1) or paragraph (2) (hereinafter referred to as an "assessment and determination"). Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-32/par-1/item-3: 第六十九条 → 国税通則法 第六十九条 (Article 69), art-69 — https://japanlaw.org/en/national-tax-general-rules-act/art-69 · https://japanlaw.org/l/337AC0000000066/art-69 - art-32/par-1/item-3: この条 → 国税通則法 第三十二条 (Article 32), art-32 — https://japanlaw.org/en/national-tax-general-rules-act/art-32 · https://japanlaw.org/l/337AC0000000066/art-32 - art-32/par-2: 前項 → 国税通則法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-1 · https://japanlaw.org/l/337AC0000000066/art-32/par-1 - art-32/par-2: この項 → 国税通則法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-2 · https://japanlaw.org/l/337AC0000000066/art-32/par-2 - art-32/par-2: 前項第一号 → 国税通則法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-32/par-1/item-1 - art-32/par-3: 第一項 → 国税通則法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-1 · https://japanlaw.org/l/337AC0000000066/art-32/par-1 - art-32/par-3: 第一項第一号 → 国税通則法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-32/par-1/item-1 - art-32/par-4: 第二項 → 国税通則法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-2 · https://japanlaw.org/l/337AC0000000066/art-32/par-2 - art-32/par-5: 第二十七条 → 国税通則法 第二十七条 (Article 27), art-27 — https://japanlaw.org/en/national-tax-general-rules-act/art-27 · https://japanlaw.org/l/337AC0000000066/art-27 - art-32/par-5: 第二十八条第三項 → 国税通則法 第二十八条第三項 (Article 28, paragraph (3)), art-28/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-28/par-3 · https://japanlaw.org/l/337AC0000000066/art-28/par-3 - art-32/par-5: 第二十九条 → 国税通則法 第二十九条 (Article 29), art-29 — https://japanlaw.org/en/national-tax-general-rules-act/art-29 · https://japanlaw.org/l/337AC0000000066/art-29 - art-32/par-5: 第一項 → 国税通則法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-1 · https://japanlaw.org/l/337AC0000000066/art-32/par-1 - art-32/par-5: 第二項 → 国税通則法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-2 · https://japanlaw.org/l/337AC0000000066/art-32/par-2 ## Cited by 15 provisions cite this one. No official source publishes this direction. - 国税通則法 第三十二条第一項第三号（賦課決定） — https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-32/par-1/item-3 - 国税通則法 第三十二条第二項（賦課決定） — https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-2 · https://japanlaw.org/l/337AC0000000066/art-32/par-2 - 国税通則法 第三十二条第三項（賦課決定） — https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-3 · https://japanlaw.org/l/337AC0000000066/art-32/par-3 - 国税通則法 第三十二条第四項（賦課決定） — https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-4 · https://japanlaw.org/l/337AC0000000066/art-32/par-4 - 国税通則法 第三十二条第五項（賦課決定） — https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-5 · https://japanlaw.org/l/337AC0000000066/art-32/par-5 - 国税通則法 第三十三条第三項（賦課決定の所轄庁等） — https://japanlaw.org/en/national-tax-general-rules-act/art-33/par-3 · https://japanlaw.org/l/337AC0000000066/art-33/par-3 - 国税通則法 第三十三条第四項（賦課決定の所轄庁等） — https://japanlaw.org/en/national-tax-general-rules-act/art-33/par-4 · https://japanlaw.org/l/337AC0000000066/art-33/par-4 - 国税通則法 附則第四十一条第一項（行政手続法の適用除外に関する経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-114/art-41/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-41/par-1 - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第六十三条第三項（復興特別法人税に係る法人税法の適用の特例等） — https://japanlaw.org/en/reconstruction-funding-act/art-63/par-3 · https://japanlaw.org/l/423AC0000000117/art-63/par-3 - 消費税法 第五十六条第二項（前課税期間の消費税額等の更正等に伴う更正の請求の特例） — https://japanlaw.org/en/consumption-tax-act/art-56/par-2 · https://japanlaw.org/l/363AC0000000108/art-56/par-2 - 相続税法 第三十四条第一項第一号（連帯納付の義務等） — https://japanlaw.org/en/inheritance-tax-act/art-34/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-34/par-1/item-1 - 相続税法 第三十六条第一項（相続税についての更正、決定等の期間制限の特則） — https://japanlaw.org/en/inheritance-tax-act/art-36/par-1 · https://japanlaw.org/l/325AC0000000073/art-36/par-1 - 相続税法 第三十七条第一項（贈与税についての更正、決定等の期間制限の特則） — https://japanlaw.org/en/inheritance-tax-act/art-37/par-1 · https://japanlaw.org/l/325AC0000000073/art-37/par-1 - 租税特別措置法 第四十条の三の三第二十二項（非居住者の内部取引に係る課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-22 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-22 - 租税特別措置法 第六十六条の四第二十七項（国外関連者との取引に係る課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-27 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27 --- ## 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-20260918T180319-006, translated 2026-09-18 - This site's parser, version 211 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18