# 国税通則法 / Act on General Rules for National Taxes — 第六十四条 (Article 64) - 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: 第六十四条 (Article 64)（利子税） — address `art-64` - 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-64 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-64 - 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. --- ### 第六十四条（利子税） — Interest Tax caption: machine translation, not official art-64 · https://japanlaw.org/en/national-tax-general-rules-act/art-64 · https://japanlaw.org/l/337AC0000000066/art-64 **第一項** 延納若しくは物納又は納税申告書の提出期限の延長に係る国税の納税者は、国税に関する法律の定めるところにより、当該国税にあわせて利子税を納付しなければならない。 art-64/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-64/par-1 · https://japanlaw.org/l/337AC0000000066/art-64/par-1 A taxpayer of national tax subject to postponement of tax payment or payment in kind or to an extension of the due date for filing a tax return must pay interest tax together with that national tax, as provided for in the national tax laws. machine translation, not official **第二項** 利子税の額の計算の基礎となる期間は、第六十条第二項（延滞税）に規定する期間に算入しない。 art-64/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-64/par-2 · https://japanlaw.org/l/337AC0000000066/art-64/par-2 The period that is the basis for the calculation of the amount of interest tax is not included in the period prescribed in Article 60, paragraph (2) (Delinquent Tax). machine translation, not official **第三項** 第六十条第四項、第六十一条第二項（延滞税の額の計算の基礎となる期間の特例）、第六十二条（一部納付が行われた場合の延滞税の額の計算等）並びに前条第二項及び第六項の規定は、利子税について準用する。この場合において、第六十一条第二項中「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。）」とあるのは、「利子税の額の計算の基礎となる期間から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（その日が第六十四条第一項（利子税）の提出期限前である場合には、当該提出期限）の翌日から法定申告期限までの期間」と読み替えるものとする。 art-64/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-64/par-3 · https://japanlaw.org/l/337AC0000000066/art-64/par-3 The provisions of Article 60, paragraph (4), Article 61, paragraph (2) (Special Provisions for Base Period for Calculation of Amount of Delinquent Tax), Article 62 (Calculation of Amount of Delinquent Tax in the Case of Partial Payment, etc.), and paragraphs (2) and (6) of the preceding Article apply mutatis mutandis to interest tax. In this case, the phrase "notwithstanding the provisions of the preceding paragraph, from the period prescribed in paragraph (2) of the preceding Article, 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))" in Article 61, paragraph (2) is deemed to be replaced with "from the period that is the basis for the calculation of the amount of interest 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 (if such day precedes the due date for filing referred to in Article 64, paragraph (1) (Interest Tax), that due date for filing) until the statutory tax return due date". machine translation, not official --- ## Cites - art-64/par-2: 第六十条第二項 → 国税通則法 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-60/par-2 · https://japanlaw.org/l/337AC0000000066/art-60/par-2 - art-64/par-3: 第六十条第四項 → 国税通則法 第六十条第四項 (Article 60, paragraph (4)), art-60/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-60/par-4 · https://japanlaw.org/l/337AC0000000066/art-60/par-4 - art-64/par-3: 第六十一条第二項 → 国税通則法 第六十一条第二項 (Article 61, paragraph (2)), art-61/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-61/par-2 · https://japanlaw.org/l/337AC0000000066/art-61/par-2 - art-64/par-3: 第六十二条 → 国税通則法 第六十二条 (Article 62), art-62 — https://japanlaw.org/en/national-tax-general-rules-act/art-62 · https://japanlaw.org/l/337AC0000000066/art-62 - art-64/par-3: 前条第二項 → 国税通則法 第六十三条第二項 (Article 63, paragraph (2)), art-63/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-63/par-2 · https://japanlaw.org/l/337AC0000000066/art-63/par-2 - art-64/par-3: 第六項 → 国税通則法 第六十三条第六項 (Article 63, paragraph (6)), art-63/par-6 — https://japanlaw.org/en/national-tax-general-rules-act/art-63/par-6 · https://japanlaw.org/l/337AC0000000066/art-63/par-6 - art-64/par-3: 前項 → 国税通則法 第六十一条第一項 (Article 61, paragraph (1)), art-61/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-61/par-1 · https://japanlaw.org/l/337AC0000000066/art-61/par-1 - art-64/par-3: 前条第二項 → 国税通則法 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-60/par-2 · https://japanlaw.org/l/337AC0000000066/art-60/par-2 - art-64/par-3: 第一号 → 国税通則法 第六十一条第二項第一号 (Article 61, paragraph (2), item (i)), art-61/par-2/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-61/par-2/item-1 · https://japanlaw.org/l/337AC0000000066/art-61/par-2/item-1 - art-64/par-3: 第六十四条第一項 → 国税通則法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-64/par-1 · https://japanlaw.org/l/337AC0000000066/art-64/par-1 ## Cited by 13 provisions cite this one. No official source publishes this direction. - 国税通則法 第六十四条第三項（利子税） — https://japanlaw.org/en/national-tax-general-rules-act/art-64/par-3 · https://japanlaw.org/l/337AC0000000066/art-64/par-3 - 国税通則法 附則第五十三条第一項（国税通則法の一部改正に伴う経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4301-7/art-53/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4301-7/art-53/par-1 - 所得税法 第百三十七条の二第十一項第四号（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予） — https://japanlaw.org/en/income-tax-act/art-137-2/par-11/item-4 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-11/item-4 - 所得税法 第百三十七条の三第十三項第四号（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適用がある場合の納税猶予） — https://japanlaw.org/en/income-tax-act/art-137-3/par-13/item-4 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-13/item-4 - 相続税法 第五十一条の二第三項 — https://japanlaw.org/en/inheritance-tax-act/art-51-2/par-3 · https://japanlaw.org/l/325AC0000000073/art-51-2/par-3 - 租税特別措置法 第七十条の四第三十二項第三号（農地等を贈与した場合の贈与税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-32/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-32/item-3 - 租税特別措置法 第七十条の六の六第十五項第二号（山林についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-15/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-15/item-2 - 租税特別措置法 第七十条の六の七第十三項第二号（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-13/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-13/item-2 - 租税特別措置法 第七十条の六の八第十三項第三号（個人の事業用資産についての贈与税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-13/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-13/item-3 - 租税特別措置法 第七十条の六の十第十四項第三号（個人の事業用資産についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-14/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-14/item-3 - 租税特別措置法 第七十条の七第十三項第五号（非上場株式等についての贈与税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-13/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-13/item-5 - 租税特別措置法 第七十条の七の二第十四項第五号（非上場株式等についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-14/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14/item-5 - 租税特別措置法 第七十条の七の九第十項第四号（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-10/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-4 --- ## 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-20260918T180319-014, 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