# 国税通則法 / Act on General Rules for National Taxes — 第六十五条 (Article 65)

- 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: 第六十五条 (Article 65)（過少申告加算税） — address `art-65`
- 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-65
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-65
- 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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### 第六十五条（過少申告加算税） — Penalty Tax for Understatement
<sup>caption: machine translation, not official</sup>
<sup>art-65 · https://japanlaw.org/en/national-tax-general-rules-act/art-65 · https://japanlaw.org/l/337AC0000000066/art-65</sup>

  **第一項**  期限内申告書（還付請求申告書を含む。第三項において同じ。）が提出された場合（期限後申告書が提出された場合において、次条第一項ただし書又は第九項の規定の適用があるときを含む。）において、修正申告書の提出又は更正があつたときは、当該納税者に対し、その修正申告又は更正に基づき第三十五条第二項（申告納税方式による国税等の納付）の規定により納付すべき税額に百分の十の割合（修正申告書の提出が、その申告に係る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されたものでないときは、百分の五の割合）を乗じて計算した金額に相当する過少申告加算税を課する。
  <sup>art-65/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-1 · https://japanlaw.org/l/337AC0000000066/art-65/par-1</sup>
  Where a return filed by the due date (including a return of refund claim; the same applies in paragraph (3)) has been filed (including where a return filed after the due date has been filed and the proviso to paragraph (1) or paragraph (9) of the following Article applies), if an amended return has been filed or a reassessment has been made, penalty tax for understatement is imposed on the taxpayer in an amount equivalent to the amount calculated by multiplying the tax amount payable under the provisions of Article 35, paragraph (2) (Payment of National Tax using the Self-Assessment System) based on the amended return or reassessment by 10% (or by 5% if the amended return was not filed in anticipation that a reassessment would be made of the national tax pertaining to the return because an examination had been conducted with regard to that national tax).
  <sup>machine translation, not official</sup>

  **第二項**  前項の規定に該当する場合（第六項の規定の適用がある場合を除く。）において、前項に規定する納付すべき税額（同項の修正申告又は更正前に当該修正申告又は更正に係る国税について修正申告書の提出又は更正があつたときは、その国税に係る累積増差税額を加算した金額）がその国税に係る期限内申告税額に相当する金額と五十万円とのいずれか多い金額を超えるときは、同項の過少申告加算税の額は、同項の規定にかかわらず、同項の規定により計算した金額に、その超える部分に相当する税額（同項に規定する納付すべき税額が当該超える部分に相当する税額に満たないときは、当該納付すべき税額）に百分の五の割合を乗じて計算した金額を加算した金額とする。
  <sup>art-65/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-2</sup>
  In the case falling under the provisions of the preceding paragraph (excluding where the provisions of paragraph (6) apply), if the payable tax amount prescribed in the preceding paragraph (if, before the amended return or reassessment referred to in that paragraph, an amended return had been filed or a reassessment had been made of the national tax to which that amended return or reassessment pertains, the amount obtained by adding the cumulative increased tax amount for that national tax) exceeds the amount equivalent to the tax amount on the return filed by the due date for that national tax or 500,000 yen, whichever is greater, the amount of penalty tax for understatement referred to in that paragraph is, notwithstanding the provisions of that paragraph, to be the amount obtained by adding, to the amount calculated under the provisions of that paragraph, the amount calculated by multiplying the tax amount equivalent to the excess portion (if the payable tax amount prescribed in that paragraph is less than the tax amount equivalent to that excess portion, that payable tax amount) by 5%.
  <sup>machine translation, not official</sup>

  **第三項**  前項において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
  <sup>art-65/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-3 · https://japanlaw.org/l/337AC0000000066/art-65/par-3</sup>
  In the preceding paragraph, the meanings of the terms listed in the following items are as prescribed respectively in those items:
  <sup>machine translation, not official</sup>

    **一**  累積増差税額　第一項の修正申告又は更正前にされたその国税についての修正申告書の提出又は更正に基づき第三十五条第二項の規定により納付すべき税額の合計額（当該国税について、当該納付すべき税額を減少させる更正又は更正に係る不服申立て若しくは訴えについての決定、裁決若しくは判決による原処分の異動があつたときはこれらにより減少した部分の税額に相当する金額を控除した金額とし、第五項の規定の適用があつたときは同項の規定により控除すべきであつた金額を控除した金額とする。）
    <sup>art-65/par-3/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-3/item-1 · https://japanlaw.org/l/337AC0000000066/art-65/par-3/item-1</sup>
    cumulative increased tax amount: the total of the tax amounts payable under the provisions of Article 35, paragraph (2) based on amended returns filed or reassessments made of that national tax before the amended return or reassessment referred to in paragraph (1) (if, with regard to that national tax, there has been a reassessment that reduces that payable tax amount or a change to the original disposition through a decision, determination or judgment on an appeal against or action for a reassessment, the amount obtained by deducting the amount equivalent to the tax amount of the portion reduced thereby, and if the provisions of paragraph (5) have been applied, the amount obtained by deducting the amount that should have been deducted under the provisions of that paragraph);
    <sup>machine translation, not official</sup>

    **二**  期限内申告税額　期限内申告書（次条第一項ただし書又は第九項の規定の適用がある場合には、期限後申告書を含む。第五項第二号において同じ。）の提出に基づき第三十五条第一項又は第二項の規定により納付すべき税額（これらの申告書に係る国税について、次に掲げる金額があるときは当該金額を加算した金額とし、所得税、法人税、地方法人税、相続税又は消費税に係るこれらの申告書に記載された還付金の額に相当する税額があるときは当該税額を控除した金額とする。）
    <sup>art-65/par-3/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-3/item-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-3/item-2</sup>
    tax amount on the return filed by the due date: the tax amount payable under the provisions of Article 35, paragraph (1) or (2) based on the filing of a return filed by the due date (if the proviso to paragraph (1) or paragraph (9) of the following Article applies, including a return filed after the due date; the same applies in paragraph (5), item (ii)) (if, with regard to the national tax pertaining to these returns, there are any of the following amounts, the amount obtained by adding those amounts, and if there is a tax amount equivalent to the amount of a refund stated in these returns pertaining to income tax, corporation tax, local corporation tax, inheritance tax or consumption tax, the amount obtained by deducting that tax amount):
    <sup>machine translation, not official</sup>

      **イ**  所得税法第九十五条（外国税額控除）若しくは第百六十五条の六（非居住者に係る外国税額の控除）の規定による控除をされるべき金額、第一項の修正申告若しくは更正に係る同法第百二十条第一項第四号（確定所得申告）（同法第百六十六条（申告、納付及び還付）において準用する場合を含む。）に規定する源泉徴収税額に相当する金額、同法第百二十条第二項（同法第百六十六条において準用する場合を含む。）に規定する予納税額又は災害被害者に対する租税の減免、徴収猶予等に関する法律（昭和二十二年法律第百七十五号）第二条（所得税の軽減又は免除）の規定により軽減若しくは免除を受けた所得税の額
      <sup>art-65/par-3/item-2/sub-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-3/item-2/sub-1 · https://japanlaw.org/l/337AC0000000066/art-65/par-3/item-2/sub-1</sup>
      The amount to be deducted under the provisions of Article 95 (Foreign Tax Credit) or Article 165-6 (Credit for Foreign Taxes of Nonresidents) of the Income Tax Act, the amount equivalent to the amount of tax withheld at source prescribed in Article 120, paragraph (1), item (iv) (Final Return of Income) of that Act (including as applied mutatis mutandis pursuant to Article 166 (Return, Payment and Refund) of that Act) pertaining to the amended return or reassessment referred to in paragraph (1), the amount of estimated tax prepayment prescribed in Article 120, paragraph (2) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act), or the amount of income tax reduced or released under the provisions of Article 2 (Reduction of or Release from Income Tax) of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 175 of 1947);
      <sup>machine translation, not official</sup>

      **ロ**  法人税法第二条第三十八号（定義）に規定する中間納付額、同法第六十八条（所得税額の控除）（同法第百四十四条（外国法人に係る所得税額の控除）において準用する場合を含む。）、第六十九条（外国税額の控除）若しくは第百四十四条の二（外国法人に係る外国税額の控除）の規定による控除をされるべき金額又は同法第九十条（退職年金等積立金に係る中間申告による納付）（同法第百四十五条の十三（申告及び納付）において準用する場合を含む。）の規定により納付すべき法人税の額（その額につき修正申告書の提出又は更正があつた場合には、その申告又は更正後の法人税の額）
      <sup>art-65/par-3/item-2/sub-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-3/item-2/sub-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-3/item-2/sub-2</sup>
      The interim payment amount prescribed in Article 2, item (xxxviii) (Definitions) of the Corporation Tax Act, the amount to be deducted under the provisions of Article 68 (Credit for Income Tax) (including as applied mutatis mutandis pursuant to Article 144 (Credit for Income Tax of Foreign Corporations) of that Act), Article 69 (Credit for Foreign Taxes) or Article 144-2 (Credit for Foreign Taxes of Foreign Corporations) of that Act, or the amount of corporation tax payable under the provisions of Article 90 (Payment by Interim Return for Retirement Pension Reserves, etc.) of that Act (including as applied mutatis mutandis pursuant to Article 145-13 (Return and Payment) of that Act) (if an amended return has been filed or a reassessment has been made with regard to that amount, the amount of corporation tax after that return or reassessment);
      <sup>machine translation, not official</sup>

      **ハ**  地方法人税法第二条第十八号（定義）に規定する中間納付額、同法第十二条（外国税額の控除）の規定による控除をされるべき金額又は同法第二十条第二項（中間申告による納付）の規定により納付すべき地方法人税の額（その額につき修正申告書の提出又は更正があつた場合には、その申告又は更正後の地方法人税の額）
      <sup>art-65/par-3/item-2/sub-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-3/item-2/sub-3 · https://japanlaw.org/l/337AC0000000066/art-65/par-3/item-2/sub-3</sup>
      The interim payment amount prescribed in Article 2, item (xviii) (Definitions) of the Local Corporation Tax Act, the amount to be deducted under the provisions of Article 12 (Credit for Foreign Taxes) of that Act, or the amount of local corporation tax payable under the provisions of Article 20, paragraph (2) (Payment by Interim Return) of that Act (if an amended return has been filed or a reassessment has been made with regard to that amount, the amount of local corporation tax after that return or reassessment);
      <sup>machine translation, not official</sup>

      **ニ**  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）、第二十一条の八（在外財産に対する贈与税額の控除）、第二十一条の十五第三項及び第二十一条の十六第四項（相続時精算課税に係る相続税額）の規定による控除をされるべき金額
      <sup>art-65/par-3/item-2/sub-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-3/item-2/sub-4 · https://japanlaw.org/l/337AC0000000066/art-65/par-3/item-2/sub-4</sup>
      The amount to be deducted under the provisions of Article 20-2 (Credit for Inheritance Tax on Overseas Property), Article 21-8 (Credit for Gift Tax on Overseas Property), and Article 21-15, paragraph (3) and Article 21-16, paragraph (4) (Inheritance Tax Amount under the Settlement at the Time of Inheritance Taxation) of the Inheritance Tax Act;
      <sup>machine translation, not official</sup>

      **ホ**  消費税法第二条第一項第二十号（定義）に規定する中間納付額
      <sup>art-65/par-3/item-2/sub-5 · https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-3/item-2/sub-5 · https://japanlaw.org/l/337AC0000000066/art-65/par-3/item-2/sub-5</sup>
      The interim payment amount prescribed in Article 2, paragraph (1), item (xx) (Definitions) of the Consumption Tax Act.
      <sup>machine translation, not official</sup>

  **第四項**  第一項の規定に該当する場合において、当該納税者が、帳簿（財務省令で定めるものに限るものとし、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。以下この項及び次条第五項において同じ。）に記載し、又は記録すべき事項に関しその修正申告書の提出又は更正（以下この項において「修正申告等」という。）があつた時前に、国税庁、国税局又は税務署の当該職員（以下この項及び同条第五項において「当該職員」という。）から当該帳簿の提示又は提出を求められ、かつ、次に掲げる場合のいずれかに該当するとき（当該納税者の責めに帰すべき事由がない場合を除く。）は、第一項の過少申告加算税の額は、同項及び第二項の規定にかかわらず、これらの規定により計算した金額に、第一項に規定する納付すべき税額（その税額の計算の基礎となるべき事実で当該修正申告等の基因となる当該帳簿に記載し、又は記録すべき事項に係るもの以外のもの（以下この項において「帳簿に記載すべき事項等に係るもの以外の事実」という。）があるときは、当該帳簿に記載すべき事項等に係るもの以外の事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）に百分の十の割合（第二号に掲げる場合に該当するときは、百分の五の割合）を乗じて計算した金額を加算した金額とする。
  <sup>art-65/par-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-4 · https://japanlaw.org/l/337AC0000000066/art-65/par-4</sup>
  In the case falling under the provisions of paragraph (1), if, before the amended return was filed or the reassessment was made (hereinafter referred to as an "amended return, etc." in this paragraph) with regard to matters to be entered or recorded in the books (limited to those specified by Ministry of Finance Order, and including, where an electronic or magnetic record has been prepared or retained in lieu of the preparation or retention of the books, that electronic or magnetic record; the same applies hereinafter in this paragraph and in paragraph (5) of the following Article), the taxpayer was requested by the relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office (hereinafter referred to as the "relevant official" in this paragraph and in paragraph (5) of that Article) to present or submit those books, and the case falls under any of the following cases (excluding where the taxpayer is not responsible), the amount of penalty tax for understatement referred to in paragraph (1) is, notwithstanding the provisions of that paragraph and paragraph (2), to be the amount obtained by adding, to the amount calculated under those provisions, the amount calculated by multiplying the payable tax amount prescribed in paragraph (1) (if there are facts that are to form the basis for the calculation of that tax amount other than those relating to matters to be entered or recorded in the books that are the cause of the amended return, etc. (hereinafter referred to as "facts other than those relating to matters to be recorded in the books" in this paragraph), the tax amount obtained by deducting the amount calculated, as provided for by Cabinet Order, as the tax amount based on the facts other than those relating to matters to be recorded in the books) by 10% (or by 5% if the case falls under the case listed in item (ii)):
  <sup>machine translation, not official</sup>

    **一**  当該職員に当該帳簿の提示若しくは提出をしなかつた場合又は当該職員にその提示若しくは提出がされた当該帳簿に記載し、若しくは記録すべき事項のうち、納税申告書の作成の基礎となる重要なものとして財務省令で定める事項（次号及び次条第五項において「特定事項」という。）の記載若しくは記録が著しく不十分である場合として財務省令で定める場合
    <sup>art-65/par-4/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-4/item-1 · https://japanlaw.org/l/337AC0000000066/art-65/par-4/item-1</sup>
    where the taxpayer did not present or submit the books to the relevant official, or where the entry or record, among the matters to be entered or recorded in the books presented or submitted to the relevant official, of the matters specified by Ministry of Finance Order as important matters forming the basis for the preparation of a tax return (referred to as "specified matters" in the following item and in paragraph (5) of the following Article) is extremely insufficient, as specified by Ministry of Finance Order; or
    <sup>machine translation, not official</sup>

    **二**  当該職員にその提示又は提出がされた当該帳簿に記載し、又は記録すべき事項のうち、特定事項の記載又は記録が不十分である場合として財務省令で定める場合（前号に掲げる場合を除く。）
    <sup>art-65/par-4/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-4/item-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-4/item-2</sup>
    where the entry or record of specified matters, among the matters to be entered or recorded in the books presented or submitted to the relevant official, is insufficient, as specified by Ministry of Finance Order (excluding the case listed in the preceding item).
    <sup>machine translation, not official</sup>

  **第五項**  次の各号に掲げる場合には、第一項又は第二項に規定する納付すべき税額から当該各号に定める税額として政令で定めるところにより計算した金額を控除して、これらの項の規定を適用する。
  <sup>art-65/par-5 · https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-5 · https://japanlaw.org/l/337AC0000000066/art-65/par-5</sup>
  In the cases listed in the following items, the provisions of paragraph (1) or (2) apply with the amount calculated, as provided for by Cabinet Order, as the tax amount specified in the relevant item being deducted from the payable tax amount prescribed in those paragraphs:
  <sup>machine translation, not official</sup>

    **一**  第一項又は第二項に規定する納付すべき税額の計算の基礎となつた事実のうちにその修正申告又は更正前の税額（還付金の額に相当する税額を含む。）の計算の基礎とされていなかつたことについて正当な理由があると認められるものがある場合　その正当な理由があると認められる事実に基づく税額
    <sup>art-65/par-5/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-5/item-1 · https://japanlaw.org/l/337AC0000000066/art-65/par-5/item-1</sup>
    where, among the facts that formed the basis for the calculation of the payable tax amount prescribed in paragraph (1) or (2), there are facts for which there is found to be a justifiable reason for their not having been taken as a basis for the calculation of the tax amount before the amended return or reassessment (including the tax amount equivalent to the amount of a refund): the tax amount based on the facts for which there is found to be a justifiable reason; and
    <sup>machine translation, not official</sup>

    **二**  第一項の修正申告又は更正前に当該修正申告又は更正に係る国税について期限内申告書の提出により納付すべき税額を減少させる更正その他これに類するものとして政令で定める更正（更正の請求に基づく更正を除く。）があつた場合　当該期限内申告書に係る税額（還付金の額に相当する税額を含む。）に達するまでの税額
    <sup>art-65/par-5/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-5/item-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-5/item-2</sup>
    where, before the amended return or reassessment referred to in paragraph (1), a reassessment that reduces the tax amount payable by filing a return filed by the due date, or any other reassessment specified by Cabinet Order as being similar thereto (excluding a reassessment based on a request for reassessment), has been made with regard to the national tax pertaining to that amended return or reassessment: the tax amount up to the tax amount pertaining to that return filed by the due date (including the tax amount equivalent to the amount of a refund).
    <sup>machine translation, not official</sup>

  **第六項**  第一項の規定は、修正申告書の提出が、その申告に係る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されたものでない場合において、その申告に係る国税についての調査に係る第七十四条の九第一項第四号及び第五号（納税義務者に対する調査の事前通知等）に掲げる事項その他政令で定める事項の通知（次条第六項第二号及び第八項において「調査通知」という。）がある前に行われたものであるときは、適用しない。
  <sup>art-65/par-6 · https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-6 · https://japanlaw.org/l/337AC0000000066/art-65/par-6</sup>
  The provisions of paragraph (1) do not apply where the filing of an amended return was not made in anticipation that a reassessment would be made of the national tax pertaining to the return because an examination had been conducted with regard to that national tax, and was made before notification of the matters listed in Article 74-9, paragraph (1), items (iv) and (v) (Advance Notice of Examination to Persons with Tax Liability, etc.) and other matters specified by Cabinet Order with regard to the examination concerning the national tax pertaining to the return (referred to as "examination notification" in paragraph (6), item (ii) and paragraph (8) of the following Article).
  <sup>machine translation, not official</sup>

---

## Cites
- art-65/par-1: 第三項 → 国税通則法 第六十五条第三項 (Article 65, paragraph (3)), art-65/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-3 · https://japanlaw.org/l/337AC0000000066/art-65/par-3
- art-65/par-1: 次条第一項 → 国税通則法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-1 · https://japanlaw.org/l/337AC0000000066/art-66/par-1
- art-65/par-1: 第九項 → 国税通則法 第六十六条第九項 (Article 66, paragraph (9)), art-66/par-9 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-9 · https://japanlaw.org/l/337AC0000000066/art-66/par-9
- art-65/par-1: 第三十五条第二項 → 国税通則法 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-35/par-2 · https://japanlaw.org/l/337AC0000000066/art-35/par-2
- art-65/par-2: 前項 → 国税通則法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-1 · https://japanlaw.org/l/337AC0000000066/art-65/par-1
- art-65/par-2: 第六項 → 国税通則法 第六十五条第六項 (Article 65, paragraph (6)), art-65/par-6 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-6 · https://japanlaw.org/l/337AC0000000066/art-65/par-6
- art-65/par-3: 前項 → 国税通則法 第六十五条第二項 (Article 65, paragraph (2)), art-65/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-2
- art-65/par-3/item-1: 第一項 → 国税通則法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-1 · https://japanlaw.org/l/337AC0000000066/art-65/par-1
- art-65/par-3/item-1: 第三十五条第二項 → 国税通則法 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-35/par-2 · https://japanlaw.org/l/337AC0000000066/art-35/par-2
- art-65/par-3/item-1: 第五項 → 国税通則法 第六十五条第五項 (Article 65, paragraph (5)), art-65/par-5 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-5 · https://japanlaw.org/l/337AC0000000066/art-65/par-5
- art-65/par-3/item-2: 次条第一項 → 国税通則法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-1 · https://japanlaw.org/l/337AC0000000066/art-66/par-1
- art-65/par-3/item-2: 第九項 → 国税通則法 第六十六条第九項 (Article 66, paragraph (9)), art-66/par-9 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-9 · https://japanlaw.org/l/337AC0000000066/art-66/par-9
- art-65/par-3/item-2: 第五項第二号 → 国税通則法 第六十五条第五項第二号 (Article 65, paragraph (5), item (ii)), art-65/par-5/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-5/item-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-5/item-2
- art-65/par-3/item-2: 第三十五条第一項 → 国税通則法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-35/par-1 · https://japanlaw.org/l/337AC0000000066/art-35/par-1
- art-65/par-3/item-2: 第二項 → 国税通則法 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-35/par-2 · https://japanlaw.org/l/337AC0000000066/art-35/par-2
- art-65/par-3/item-2/sub-1: 所得税法第九十五条 → 所得税法 第九十五条 (Article 95), art-95 — https://japanlaw.org/en/income-tax-act/art-95 · https://japanlaw.org/l/340AC0000000033/art-95
- art-65/par-3/item-2/sub-1: 第百六十五条の六 → 所得税法 第百六十五条の六 (Article 165-6), art-165-6 — https://japanlaw.org/en/income-tax-act/art-165-6 · https://japanlaw.org/l/340AC0000000033/art-165-6
- art-65/par-3/item-2/sub-1: 第一項 → 国税通則法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-1 · https://japanlaw.org/l/337AC0000000066/art-65/par-1
- art-65/par-3/item-2/sub-1: 同法第百二十条第一項第四号 → 所得税法 第百二十条第一項第四号 (Article 120, paragraph (1), item (iv)), art-120/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-120/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-4
- art-65/par-3/item-2/sub-1: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/en/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- art-65/par-3/item-2/sub-1: 同法第百二十条第二項 → 所得税法 第百二十条第二項 (Article 120, paragraph (2)), art-120/par-2 — https://japanlaw.org/en/income-tax-act/art-120/par-2 · https://japanlaw.org/l/340AC0000000033/art-120/par-2
- art-65/par-3/item-2/sub-1: 災害被害者に対する租税の減免、徴収猶予等に関する法律（昭和二十二年法律第百七十五号）第二条 → e-Gov law 322AC0000000175, 第二条 (Article 2), art-2 — not held in this collection
- art-65/par-3/item-2/sub-2: 法人税法第二条第三十八号 → 法人税法 第二条第一項第三十八号 (Article 2, paragraph (1), item (xxxviii)), art-2/par-1/item-38 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-38 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-38
- art-65/par-3/item-2/sub-2: 同法第六十八条 → 法人税法 第六十八条 (Article 68), art-68 — https://japanlaw.org/en/corporation-tax-act/art-68 · https://japanlaw.org/l/340AC0000000034/art-68
- art-65/par-3/item-2/sub-2: 同法第百四十四条 → 法人税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/en/corporation-tax-act/art-144 · https://japanlaw.org/l/340AC0000000034/art-144
- art-65/par-3/item-2/sub-2: 第六十九条 → 法人税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/en/corporation-tax-act/art-69 · https://japanlaw.org/l/340AC0000000034/art-69
- art-65/par-3/item-2/sub-2: 第百四十四条の二 → 法人税法 第百四十四条の二 (Article 144-2), art-144-2 — https://japanlaw.org/en/corporation-tax-act/art-144-2 · https://japanlaw.org/l/340AC0000000034/art-144-2
- art-65/par-3/item-2/sub-2: 同法第九十条 → 法人税法 第九十条 (Article 90), art-90 — https://japanlaw.org/en/corporation-tax-act/art-90 · https://japanlaw.org/l/340AC0000000034/art-90
- art-65/par-3/item-2/sub-2: 同法第百四十五条の十三 → 法人税法 第百四十五条の十三 (Article 145-13), art-145-13 — https://japanlaw.org/en/corporation-tax-act/art-145-13 · https://japanlaw.org/l/340AC0000000034/art-145-13
- art-65/par-3/item-2/sub-3: 地方法人税法第二条第十八号 → e-Gov law 426AC0000000011, 第二条第一項第十八号 (Article 2, paragraph (1), item (xviii)), art-2/par-1/item-18 — not held in this collection
- art-65/par-3/item-2/sub-3: 同法第十二条 → e-Gov law 426AC0000000011, 第十二条 (Article 12), art-12 — not held in this collection
- art-65/par-3/item-2/sub-3: 同法第二十条第二項 → e-Gov law 426AC0000000011, 第二十条第二項 (Article 20, paragraph (2)), art-20/par-2 — not held in this collection
- art-65/par-3/item-2/sub-4: 相続税法第二十条の二 → 相続税法 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/en/inheritance-tax-act/art-20-2 · https://japanlaw.org/l/325AC0000000073/art-20-2
- art-65/par-3/item-2/sub-4: 第二十一条の八 → 相続税法 第二十一条の八 (Article 21-8), art-21-8 — https://japanlaw.org/en/inheritance-tax-act/art-21-8 · https://japanlaw.org/l/325AC0000000073/art-21-8
- art-65/par-3/item-2/sub-4: 第二十一条の十五第三項 → 相続税法 第二十一条の十五第三項 (Article 21-15, paragraph (3)), art-21-15/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-21-15/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-15/par-3
- art-65/par-3/item-2/sub-4: 第二十一条の十六第四項 → 相続税法 第二十一条の十六第四項 (Article 21-16, paragraph (4)), art-21-16/par-4 — https://japanlaw.org/en/inheritance-tax-act/art-21-16/par-4 · https://japanlaw.org/l/325AC0000000073/art-21-16/par-4
- art-65/par-3/item-2/sub-5: 消費税法第二条第一項第二十号 → 消費税法 第二条第一項第二十号 (Article 2, paragraph (1), item (xx)), art-2/par-1/item-20 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-20 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-20
- art-65/par-4: 第一項 → 国税通則法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-1 · https://japanlaw.org/l/337AC0000000066/art-65/par-1
- art-65/par-4: この項 → 国税通則法 第六十五条第四項 (Article 65, paragraph (4)), art-65/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-4 · https://japanlaw.org/l/337AC0000000066/art-65/par-4
- art-65/par-4: 次条第五項 → 国税通則法 第六十六条第五項 (Article 66, paragraph (5)), art-66/par-5 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-5 · https://japanlaw.org/l/337AC0000000066/art-66/par-5
- art-65/par-4: 第二項 → 国税通則法 第六十五条第二項 (Article 65, paragraph (2)), art-65/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-2
- art-65/par-4: 第二号 → 国税通則法 第六十五条第四項第二号 (Article 65, paragraph (4), item (ii)), art-65/par-4/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-4/item-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-4/item-2
- art-65/par-4/item-1: 次号 → 国税通則法 第六十五条第四項第二号 (Article 65, paragraph (4), item (ii)), art-65/par-4/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-4/item-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-4/item-2
- art-65/par-4/item-1: 次条第五項 → 国税通則法 第六十六条第五項 (Article 66, paragraph (5)), art-66/par-5 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-5 · https://japanlaw.org/l/337AC0000000066/art-66/par-5
- art-65/par-4/item-2: 前号 → 国税通則法 第六十五条第四項第一号 (Article 65, paragraph (4), item (i)), art-65/par-4/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-4/item-1 · https://japanlaw.org/l/337AC0000000066/art-65/par-4/item-1
- art-65/par-5: 第一項 → 国税通則法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-1 · https://japanlaw.org/l/337AC0000000066/art-65/par-1
- art-65/par-5: 第二項 → 国税通則法 第六十五条第二項 (Article 65, paragraph (2)), art-65/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-2
- art-65/par-5/item-1: 第一項 → 国税通則法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-1 · https://japanlaw.org/l/337AC0000000066/art-65/par-1
- art-65/par-5/item-1: 第二項 → 国税通則法 第六十五条第二項 (Article 65, paragraph (2)), art-65/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-2
- art-65/par-5/item-2: 第一項 → 国税通則法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-1 · https://japanlaw.org/l/337AC0000000066/art-65/par-1
- art-65/par-6: 第一項 → 国税通則法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-1 · https://japanlaw.org/l/337AC0000000066/art-65/par-1
- art-65/par-6: 第七十四条の九第一項第四号 → 国税通則法 第七十四条の九第一項第四号 (Article 74-9, paragraph (1), item (iv)), art-74-9/par-1/item-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-9/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-74-9/par-1/item-4
- art-65/par-6: 第五号 → 国税通則法 第七十四条の九第一項第五号 (Article 74-9, paragraph (1), item (v)), art-74-9/par-1/item-5 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-9/par-1/item-5 · https://japanlaw.org/l/337AC0000000066/art-74-9/par-1/item-5
- art-65/par-6: 次条第六項第二号 → 国税通則法 第六十六条第六項第二号 (Article 66, paragraph (6), item (ii)), art-66/par-6/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-6/item-2 · https://japanlaw.org/l/337AC0000000066/art-66/par-6/item-2
- art-65/par-6: 第八項 → 国税通則法 第六十六条第八項 (Article 66, paragraph (8)), art-66/par-8 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-8 · https://japanlaw.org/l/337AC0000000066/art-66/par-8

## Cited by

37 provisions cite this one. No official source publishes this direction.

- 国税通則法 第六十五条第一項（過少申告加算税） — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-1 · https://japanlaw.org/l/337AC0000000066/art-65/par-1
- 国税通則法 第六十五条第二項（過少申告加算税） — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-2
- 国税通則法 第六十五条第三項（過少申告加算税） — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-3 · https://japanlaw.org/l/337AC0000000066/art-65/par-3
- 国税通則法 第六十五条第三項第一号（過少申告加算税） — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-3/item-1 · https://japanlaw.org/l/337AC0000000066/art-65/par-3/item-1
- 国税通則法 第六十五条第三項第二号（過少申告加算税） — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-3/item-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-3/item-2
- 国税通則法 第六十五条第三項第二号イ（過少申告加算税） — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-3/item-2/sub-1 · https://japanlaw.org/l/337AC0000000066/art-65/par-3/item-2/sub-1
- 国税通則法 第六十五条第四項（過少申告加算税） — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-4 · https://japanlaw.org/l/337AC0000000066/art-65/par-4
- 国税通則法 第六十五条第四項第一号（過少申告加算税） — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-4/item-1 · https://japanlaw.org/l/337AC0000000066/art-65/par-4/item-1
- 国税通則法 第六十五条第四項第二号（過少申告加算税） — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-4/item-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-4/item-2
- 国税通則法 第六十五条第五項（過少申告加算税） — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-5 · https://japanlaw.org/l/337AC0000000066/art-65/par-5
- 国税通則法 第六十五条第五項第一号（過少申告加算税） — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-5/item-1 · https://japanlaw.org/l/337AC0000000066/art-65/par-5/item-1
- 国税通則法 第六十五条第五項第二号（過少申告加算税） — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-5/item-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-5/item-2
- 国税通則法 第六十五条第六項（過少申告加算税） — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-6 · https://japanlaw.org/l/337AC0000000066/art-65/par-6
- 国税通則法 第六十六条第四項（無申告加算税） — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-4 · https://japanlaw.org/l/337AC0000000066/art-66/par-4
- 国税通則法 第六十六条第七項（無申告加算税） — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-7 · https://japanlaw.org/l/337AC0000000066/art-66/par-7
- 国税通則法 第六十八条第一項（重加算税） — https://japanlaw.org/en/national-tax-general-rules-act/art-68/par-1 · https://japanlaw.org/l/337AC0000000066/art-68/par-1
- 国税通則法 第七十四条の二第五項（当該職員の所得税等に関する調査に係る質問検査権） — https://japanlaw.org/en/national-tax-general-rules-act/art-74-2/par-5 · https://japanlaw.org/l/337AC0000000066/art-74-2/par-5
- 国税通則法 附則第十二条第三項（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-3591-5/art-12/par-3 · https://japanlaw.org/l/337AC0000000066/suppl-3591-5/art-12/par-3
- 国税通則法 附則第三十八条第一項（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-3621-96/art-38/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3621-96/art-38/par-1
- 国税通則法 附則第五十四条第三項（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-4281-15/art-54/par-3 · https://japanlaw.org/l/337AC0000000066/suppl-4281-15/art-54/par-3
- 国税通則法 附則第二十条第二項（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-5041-4/art-20/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-5041-4/art-20/par-2
- 所得税法 第百五十一条の四第四項第二号（相続により取得した有価証券等の取得費の額に変更があつた場合等の修正申告の特例） — https://japanlaw.org/en/income-tax-act/art-151-4/par-4/item-2 · https://japanlaw.org/l/340AC0000000033/art-151-4/par-4/item-2
- 所得税法 附則第七条第三項第一号（外国税額控除に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4261-10/art-7/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-4261-10/art-7/par-3/item-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 第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等） — https://japanlaw.org/en/reconstruction-funding-act/art-33/par-1 · https://japanlaw.org/l/423AC0000000117/art-33/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 第六十三条第一項（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-1 · https://japanlaw.org/l/423AC0000000117/art-63/par-1
- 相続税法 第五十条第二項第二号（修正申告等に対する国税通則法の適用に関する特則） — https://japanlaw.org/en/inheritance-tax-act/art-50/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-50/par-2/item-2
- 租税特別措置法 第二十八条の三第九項第二号（転廃業助成金等に係る課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-9/item-2
- 租税特別措置法 第三十条の二第七項第二号（山林所得に係る森林計画特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-30-2/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-30-2/par-7/item-2
- 租税特別措置法 第三十一条の二第十項第二号（優良住宅地の造成等のために土地等を譲渡した場合の長期譲渡所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-10/item-2
- 租税特別措置法 第三十三条の五第三項第二号（収用交換等に伴い代替資産を取得した場合の更正の請求、修正申告等） — https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-3/item-2
- 租税特別措置法 第四十一条の三第三項第二号（住宅借入金等を有する場合の所得税額の特別控除の適用を受けた者が居住用財産に係る課税の特例を受ける場合の修正申告等） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3/par-3/item-2
- 租税特別措置法 第四十一条の五第十六項第二号（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除） — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-16/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-16/item-2
- 租税特別措置法 第四十一条の十九の四第十六項第二号（認定住宅等の新築等をした場合の所得税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-16/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-16/item-2
- 租税特別措置法 第六十九条の三第四項第二号（在外財産等の価額が算定可能となつた場合の修正申告等） — https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-4/item-2
- 租税特別措置法 第七十条の二第六項第二号（直系尊属から住宅取得等資金の贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-6/item-2
- 租税特別措置法 第七十条の三第六項第二号（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-6/item-2
- 租税特別措置法 第七十条の七の十四第四項第二号（医療法人の持分の放棄があつた場合の贈与税の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-14/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-4/item-2

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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-20260918T180319-014, 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