# 国税通則法 / Act on General Rules for National Taxes — 第六十六条 (Article 66) - 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: 第六十六条 (Article 66)（無申告加算税） — address `art-66` - 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-66 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-66 - 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. --- ### 第六十六条（無申告加算税） — Penalty Tax for Failure to File caption: machine translation, not official art-66 · https://japanlaw.org/en/national-tax-general-rules-act/art-66 · https://japanlaw.org/l/337AC0000000066/art-66 **第一項** 次の各号のいずれかに該当する場合には、当該納税者に対し、当該各号に規定する申告、更正又は決定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十五の割合（期限後申告書又は第二号の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又は決定があるべきことを予知してされたものでないときは、百分の十の割合）を乗じて計算した金額に相当する無申告加算税を課する。ただし、期限内申告書の提出がなかつたことについて正当な理由があると認められる場合は、この限りでない。 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 In any of the cases listed in the following items, penalty tax for failure to file 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 return, reassessment or determination prescribed in the relevant item by 15% (or by 10% if the return filed after the due date or the amended return referred to in item (ii) was not filed in anticipation that a reassessment or determination would be made of the national tax pertaining to the return because an examination had been conducted with regard to that national tax); provided, however, that this does not apply if there is found to be a justifiable reason for the failure to file a return by the due date: machine translation, not official **一** 期限後申告書の提出又は第二十五条（決定）の規定による決定があつた場合 art-66/par-1/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-66/par-1/item-1 where a return filed after the due date has been filed or a determination has been made under the provisions of Article 25 (Determination); or machine translation, not official **二** 期限後申告書の提出又は第二十五条の規定による決定があつた後に修正申告書の提出又は更正があつた場合 art-66/par-1/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-66/par-1/item-2 where, after a return filed after the due date has been filed or a determination has been made under the provisions of Article 25, an amended return has been filed or a reassessment has been made. machine translation, not official **第二項** 前項の規定に該当する場合（同項ただし書又は第九項の規定の適用がある場合を除く。次項及び第六項において同じ。）において、前項に規定する納付すべき税額（同項第二号の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納付税額を加算した金額。次項において「加算後累積納付税額」という。）が五十万円を超えるときは、前項の無申告加算税の額は、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。 art-66/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-2 · https://japanlaw.org/l/337AC0000000066/art-66/par-2 In the case falling under the provisions of the preceding paragraph (excluding where the proviso to that paragraph or paragraph (9) applies; the same applies in the following paragraph and paragraph (6)), if the payable tax amount prescribed in the preceding paragraph (if an amended return referred to in item (ii) of that paragraph has been filed or a reassessment has been made, the amount obtained by adding the cumulative paid tax amount for that national tax; referred to as the "cumulative paid tax amount after addition" in the following paragraph) exceeds 500,000 yen, the amount of penalty tax for failure to file referred to in the preceding 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%. machine translation, not official **第三項** 第一項の規定に該当する場合において、加算後累積納付税額（当該加算後累積納付税額の計算の基礎となつた事実のうちに同項各号に規定する申告、更正又は決定前の税額（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当該納税者の責めに帰すべき事由がないと認められるものがあるときは、そ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）が三百万円を超えるときは、同項の無申告加算税の額は、前二項の規定にかかわらず、加算後累積納付税額を次の各号に掲げる税額に区分してそれぞれの税額に当該各号に定める割合（期限後申告書又は第一項第二号の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又は決定があるべきことを予知してされたものでないときは、その割合から百分の五の割合を減じた割合。以下この項において同じ。）を乗じて計算した金額の合計額から累積納付税額を当該各号に掲げる税額に区分してそれぞれの税額に当該各号に定める割合を乗じて計算した金額の合計額を控除した金額とする。 art-66/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-3 · https://japanlaw.org/l/337AC0000000066/art-66/par-3 In the case falling under the provisions of paragraph (1), if the cumulative paid tax amount after addition (if, among the facts that formed the basis for the calculation of the cumulative paid tax amount after addition, there are facts for which the taxpayer is found not to be responsible for their not having been taken as a basis for the calculation of the tax amount before the return, reassessment or determination prescribed in the items of that paragraph (including the tax amount equivalent to the amount of a refund), the tax amount obtained by deducting the amount calculated, as provided for by Cabinet Order, as the tax amount based on those facts) exceeds 3,000,000 yen, the amount of penalty tax for failure to file referred to in that paragraph is, notwithstanding the provisions of the preceding two paragraphs, to be the amount obtained by deducting, from the total of the amounts calculated by dividing the cumulative paid tax amount after addition into the tax amounts listed in the following items and multiplying each of those tax amounts by the rate specified in the relevant item (if the return filed after the due date or the amended return referred to in paragraph (1), item (ii) was not filed in anticipation that a reassessment or determination would be made of the national tax pertaining to the return because an examination had been conducted with regard to that national tax, the rate obtained by subtracting 5% from that rate; the same applies hereinafter in this paragraph), the total of the amounts calculated by dividing the cumulative paid tax amount into the tax amounts listed in the following items and multiplying each of those tax amounts by the rate specified in the relevant item: machine translation, not official **一** 五十万円以下の部分に相当する税額　百分の十五の割合 art-66/par-3/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-3/item-1 · https://japanlaw.org/l/337AC0000000066/art-66/par-3/item-1 the tax amount equivalent to the portion of 500,000 yen or less: 15%; machine translation, not official **二** 五十万円を超え三百万円以下の部分に相当する税額　百分の二十の割合 art-66/par-3/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-3/item-2 · https://japanlaw.org/l/337AC0000000066/art-66/par-3/item-2 the tax amount equivalent to the portion exceeding 500,000 yen but not exceeding 3,000,000 yen: 20%; and machine translation, not official **三** 三百万円を超える部分に相当する税額　百分の三十の割合 art-66/par-3/item-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-3/item-3 · https://japanlaw.org/l/337AC0000000066/art-66/par-3/item-3 the tax amount equivalent to the portion exceeding 3,000,000 yen: 30%. machine translation, not official **第四項** 前二項において、累積納付税額とは、第一項第二号の修正申告書の提出又は更正前にされたその国税についての次に掲げる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若しくは第二十五条の規定による決定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、第七項において準用する前条第五項（第一号に係る部分に限る。以下この項及び第七項において同じ。）の規定の適用があつたときは同条第五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。）をいう。 art-66/par-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-4 · https://japanlaw.org/l/337AC0000000066/art-66/par-4 In the preceding two paragraphs, "cumulative paid tax amount" means the total of the following tax amounts payable with regard to that national tax that arose before the filing of the amended return or the reassessment referred to in paragraph (1), item (ii) (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 or a determination under the provisions of Article 25, the amount obtained by deducting the amount equivalent to the tax amount of the portion reduced thereby, and if the provisions of paragraph (5) of the preceding Article (limited to the part concerning item (i); the same applies hereinafter in this paragraph and in paragraph (7)) as applied mutatis mutandis pursuant to paragraph (7) have been applied, the amount obtained by deducting the amount that should have been deducted under the provisions of paragraph (5) of that Article): machine translation, not official **一** 期限後申告書の提出又は第二十五条の規定による決定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 art-66/par-4/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-4/item-1 · https://japanlaw.org/l/337AC0000000066/art-66/par-4/item-1 the tax amount payable under the provisions of Article 35, paragraph (2) based on the filing of a return filed after the due date or a determination under the provisions of Article 25; and machine translation, not official **二** 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 art-66/par-4/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-4/item-2 · https://japanlaw.org/l/337AC0000000066/art-66/par-4/item-2 the tax amount payable under the provisions of Article 35, paragraph (2) based on the filing of an amended return or a reassessment. machine translation, not official **第五項** 第一項の規定に該当する場合において、当該納税者が、帳簿に記載し、又は記録すべき事項に関しその期限後申告書若しくは修正申告書の提出又は更正若しくは決定（以下この項において「期限後申告等」という。）があつた時前に、当該職員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、第一項の無申告加算税の額は、同項から第三項まで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期限後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。 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 In the case falling under the provisions of paragraph (1), if, before the return filed after the due date or the amended return was filed or the reassessment or determination was made (hereinafter referred to as a "return filed after the due date, etc." in this paragraph) with regard to matters to be entered or recorded in the books, the taxpayer was requested by the relevant official 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 failure to file referred to in paragraph (1) is, notwithstanding the provisions of paragraphs (1) through (3), 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 return filed after the due date, 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)): machine translation, not official **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、特定事項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 art-66/par-5/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-5/item-1 · https://japanlaw.org/l/337AC0000000066/art-66/par-5/item-1 where the taxpayer did not present or submit the books to the relevant official, or 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 extremely insufficient, as specified by Ministry of Finance Order; or machine translation, not official **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。） art-66/par-5/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-5/item-2 · https://japanlaw.org/l/337AC0000000066/art-66/par-5/item-2 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). machine translation, not official **第六項** 第一項の規定に該当する場合において、次の各号のいずれかに該当するときは、同項の無申告加算税の額は、同項から第三項まで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に百分の十の割合を乗じて計算した金額を加算した金額とする。 art-66/par-6 · https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-6 · https://japanlaw.org/l/337AC0000000066/art-66/par-6 In the case falling under the provisions of paragraph (1), if any of the following items applies, the amount of penalty tax for failure to file referred to in that paragraph is, notwithstanding the provisions of paragraphs (1) through (3), 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) by 10%: machine translation, not official **一** その期限後申告書若しくは第一項第二号の修正申告書の提出（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又は決定があるべきことを予知してされたものに限る。）又は更正若しくは決定があつた日の前日から起算して五年前の日までの間に、その申告又は更正若しくは決定に係る国税の属する税目について、無申告加算税（期限後申告書又は同号の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又は決定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課されたものを除く。）又は重加算税（第六十八条第四項第一号（重加算税）において「無申告加算税等」という。）を課されたことがある場合 art-66/par-6/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-6/item-1 · https://japanlaw.org/l/337AC0000000066/art-66/par-6/item-1 where, within the period going back five years, counting from the day preceding the day on which the return filed after the due date or the amended return referred to in paragraph (1), item (ii) was filed (limited to one filed in anticipation that a reassessment or determination would be made of the national tax pertaining to the return because an examination had been conducted with regard to that national tax) or the reassessment or determination was made, the taxpayer has had penalty tax for failure to file (excluding penalty tax imposed where the return filed after the due date or the amended return referred to in that item was not filed in anticipation that a reassessment or determination would be made of the national tax pertaining to the return because an examination had been conducted with regard to that national tax) or heavy penalty tax (referred to as "penalty tax for failure to file, etc." in Article 68, paragraph (4), item (i) (Heavy Penalty Tax)) imposed with regard to the tax item to which the national tax pertaining to that return, reassessment or determination belongs; or machine translation, not official **二** その期限後申告書若しくは第一項第二号の修正申告書の提出（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又は決定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通知がある前に行われたものを除く。）又は更正若しくは決定に係る国税の課税期間の初日の属する年の前年及び前々年に課税期間が開始した当該国税（課税期間のない当該国税については、当該国税の納税義務が成立した日の属する年の前年及び前々年に納税義務が成立した当該国税）の属する税目について、無申告加算税（第八項の規定の適用があるものを除く。）若しくは第六十八条第二項の重加算税（以下この号及び同条第四項第二号において「特定無申告加算税等」という。）を課されたことがあり、又は特定無申告加算税等に係る賦課決定をすべきと認める場合 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 where the taxpayer has had penalty tax for failure to file (excluding penalty tax to which paragraph (8) applies) or heavy penalty tax under Article 68, paragraph (2) (hereinafter referred to as "specified penalty tax for failure to file, etc." in this item and in paragraph (4), item (ii) of that Article) imposed with regard to the tax item to which belongs that national tax whose taxable period began in the year preceding, or in the year two years before, the year that includes the first day of the taxable period of the national tax pertaining to the filing of the return filed after the due date or the amended return referred to in paragraph (1), item (ii) (excluding a filing made before a notice of examination concerning the national tax pertaining to the return is given, where it was not made in anticipation that a reassessment or determination would be made of the national tax pertaining to the return because an examination had been conducted with regard to that national tax) or to the reassessment or determination (for that national tax without a taxable period, that national tax for which tax liability was established in the year preceding, or in the year two years before, the year that includes the day on which the tax liability for that national tax was established), or where it is found that an assessment and determination should be made with regard to specified penalty tax for failure to file, etc. machine translation, not official **第七項** 前条第五項の規定は、第一項第二号の場合について準用する。 art-66/par-7 · https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-7 · https://japanlaw.org/l/337AC0000000066/art-66/par-7 The provisions of paragraph (5) of the preceding Article apply mutatis mutandis to the case referred to in paragraph (1), item (ii). machine translation, not official **第八項** 期限後申告書又は第一項第二号の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又は決定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通知がある前に行われたものであるときは、その申告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に係る第一項の無申告加算税の額は、同項から第三項までの規定にかかわらず、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とする。 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 If the filing of a return filed after the due date or of the amended return referred to in paragraph (1), item (ii) was not made in anticipation that a reassessment or determination 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 a notice of examination concerning the national tax pertaining to the return was given, the amount of penalty tax for failure to file referred to in paragraph (1) on the tax amount payable under the provisions of Article 35, paragraph (2) based on that return is, notwithstanding the provisions of paragraphs (1) through (3), to be the amount calculated by multiplying that payable tax amount by 5%. machine translation, not official **第九項** 第一項の規定は、期限後申告書の提出が、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第二十五条の規定による決定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、期限内申告書を提出する意思があつたと認められる場合として政令で定める場合に該当してされたものであり、かつ、法定申告期限から一月を経過する日までに行われたものであるときは、適用しない。 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 The provisions of paragraph (1) do not apply if the filing of a return filed after the due date was not made in anticipation that a determination under the provisions of Article 25 would be made of the national tax pertaining to the return because an examination had been conducted with regard to that national tax, was made in a case specified by Cabinet Order as a case in which the taxpayer is found to have had the intention of filing a return by the due date, and was made by the day on which one month has elapsed from the statutory tax return due date. machine translation, not official --- ## Cites - art-66/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-66/par-1: 第二号 → 国税通則法 第三十五条第二項第二号 (Article 35, paragraph (2), item (ii)), art-35/par-2/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-35/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-35/par-2/item-2 - art-66/par-1/item-1: 第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25 - art-66/par-1/item-2: 第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25 - art-66/par-2: 前項 → 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-66/par-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-66/par-2: 次項 → 国税通則法 第六十六条第三項 (Article 66, paragraph (3)), art-66/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-3 · https://japanlaw.org/l/337AC0000000066/art-66/par-3 - art-66/par-2: 第六項 → 国税通則法 第六十六条第六項 (Article 66, paragraph (6)), art-66/par-6 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-6 · https://japanlaw.org/l/337AC0000000066/art-66/par-6 - art-66/par-2: 同項第二号 → 国税通則法 第六十六条第一項第二号 (Article 66, paragraph (1), item (ii)), art-66/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-66/par-1/item-2 - art-66/par-3: 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-66/par-3: 前二項 → 国税通則法 第六十六条第二項 (Article 66, paragraph (2)), art-66/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-2 · https://japanlaw.org/l/337AC0000000066/art-66/par-2 - art-66/par-3: 第一項第二号 → 国税通則法 第六十六条第一項第二号 (Article 66, paragraph (1), item (ii)), art-66/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-66/par-1/item-2 - art-66/par-3: この項 → 国税通則法 第六十六条第三項 (Article 66, paragraph (3)), art-66/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-3 · https://japanlaw.org/l/337AC0000000066/art-66/par-3 - art-66/par-4: 前二項 → 国税通則法 第六十六条第二項 (Article 66, paragraph (2)), art-66/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-2 · https://japanlaw.org/l/337AC0000000066/art-66/par-2 - art-66/par-4: 前二項 → 国税通則法 第六十六条第三項 (Article 66, paragraph (3)), art-66/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-3 · https://japanlaw.org/l/337AC0000000066/art-66/par-3 - art-66/par-4: 第一項第二号 → 国税通則法 第六十六条第一項第二号 (Article 66, paragraph (1), item (ii)), art-66/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-66/par-1/item-2 - art-66/par-4: 第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25 - art-66/par-4: 第七項 → 国税通則法 第六十六条第七項 (Article 66, paragraph (7)), art-66/par-7 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-7 · https://japanlaw.org/l/337AC0000000066/art-66/par-7 - art-66/par-4: 前条第五項 → 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-66/par-4: 第一号 → 国税通則法 第六十五条第五項第一号 (Article 65, paragraph (5), item (i)), 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 - art-66/par-4: この項 → 国税通則法 第六十六条第四項 (Article 66, paragraph (4)), art-66/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-4 · https://japanlaw.org/l/337AC0000000066/art-66/par-4 - art-66/par-4/item-1: 第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25 - art-66/par-4/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-66/par-4/item-2: 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-66/par-5: 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-66/par-5: この項 → 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-66/par-5: 同項から第三項まで → 国税通則法 第六十六条第二項 (Article 66, paragraph (2)), art-66/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-2 · https://japanlaw.org/l/337AC0000000066/art-66/par-2 - art-66/par-5: 同項から第三項まで → 国税通則法 第六十六条第三項 (Article 66, paragraph (3)), art-66/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-3 · https://japanlaw.org/l/337AC0000000066/art-66/par-3 - art-66/par-5: 第二号 → 国税通則法 第六十六条第五項第二号 (Article 66, paragraph (5), item (ii)), art-66/par-5/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-5/item-2 · https://japanlaw.org/l/337AC0000000066/art-66/par-5/item-2 - art-66/par-5/item-2: 前号 → 国税通則法 第六十六条第五項第一号 (Article 66, paragraph (5), item (i)), art-66/par-5/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-5/item-1 · https://japanlaw.org/l/337AC0000000066/art-66/par-5/item-1 - art-66/par-6: 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-66/par-6: 同項から第三項まで → 国税通則法 第六十六条第二項 (Article 66, paragraph (2)), art-66/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-2 · https://japanlaw.org/l/337AC0000000066/art-66/par-2 - art-66/par-6: 同項から第三項まで → 国税通則法 第六十六条第三項 (Article 66, paragraph (3)), art-66/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-3 · https://japanlaw.org/l/337AC0000000066/art-66/par-3 - art-66/par-6/item-1: 第一項第二号 → 国税通則法 第六十六条第一項第二号 (Article 66, paragraph (1), item (ii)), art-66/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-66/par-1/item-2 - art-66/par-6/item-1: 第六十八条第四項第一号 → 国税通則法 第六十八条第四項第一号 (Article 68, paragraph (4), item (i)), art-68/par-4/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-68/par-4/item-1 · https://japanlaw.org/l/337AC0000000066/art-68/par-4/item-1 - art-66/par-6/item-2: 第一項第二号 → 国税通則法 第六十六条第一項第二号 (Article 66, paragraph (1), item (ii)), art-66/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-66/par-1/item-2 - art-66/par-6/item-2: 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 - art-66/par-6/item-2: 第六十八条第二項 → 国税通則法 第六十八条第二項 (Article 68, paragraph (2)), art-68/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-68/par-2 · https://japanlaw.org/l/337AC0000000066/art-68/par-2 - art-66/par-6/item-2: この号 → 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-66/par-6/item-2: 同条第四項第二号 → 国税通則法 第六十八条第四項第二号 (Article 68, paragraph (4), item (ii)), art-68/par-4/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-68/par-4/item-2 · https://japanlaw.org/l/337AC0000000066/art-68/par-4/item-2 - art-66/par-7: 前条第五項 → 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-66/par-7: 第一項第二号 → 国税通則法 第六十六条第一項第二号 (Article 66, paragraph (1), item (ii)), art-66/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-66/par-1/item-2 - art-66/par-8: 第一項第二号 → 国税通則法 第六十六条第一項第二号 (Article 66, paragraph (1), item (ii)), art-66/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-66/par-1/item-2 - art-66/par-8: 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-66/par-8: 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-66/par-8: 同項から第三項まで → 国税通則法 第六十六条第二項 (Article 66, paragraph (2)), art-66/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-2 · https://japanlaw.org/l/337AC0000000066/art-66/par-2 - art-66/par-8: 同項から第三項まで → 国税通則法 第六十六条第三項 (Article 66, paragraph (3)), art-66/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-3 · https://japanlaw.org/l/337AC0000000066/art-66/par-3 - art-66/par-9: 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-66/par-9: 第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25 ## Cited by 38 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 第六十六条第二項（無申告加算税） — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-2 · https://japanlaw.org/l/337AC0000000066/art-66/par-2 - 国税通則法 第六十六条第三項（無申告加算税） — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-3 · https://japanlaw.org/l/337AC0000000066/art-66/par-3 - 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 第六十六条第五項（無申告加算税） — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-5 · https://japanlaw.org/l/337AC0000000066/art-66/par-5 - 国税通則法 第六十六条第五項第二号（無申告加算税） — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-5/item-2 · https://japanlaw.org/l/337AC0000000066/art-66/par-5/item-2 - 国税通則法 第六十六条第六項（無申告加算税） — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-6 · https://japanlaw.org/l/337AC0000000066/art-66/par-6 - 国税通則法 第六十六条第六項第一号（無申告加算税） — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-6/item-1 · https://japanlaw.org/l/337AC0000000066/art-66/par-6/item-1 - 国税通則法 第六十六条第六項第二号（無申告加算税） — 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 - 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 第六十六条第八項（無申告加算税） — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-8 · https://japanlaw.org/l/337AC0000000066/art-66/par-8 - 国税通則法 第六十六条第九項（無申告加算税） — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-9 · https://japanlaw.org/l/337AC0000000066/art-66/par-9 - 国税通則法 第六十八条第二項（重加算税） — https://japanlaw.org/en/national-tax-general-rules-act/art-68/par-2 · https://japanlaw.org/l/337AC0000000066/art-68/par-2 - 国税通則法 第七十条第四項（国税の更正、決定等の期間制限） — https://japanlaw.org/en/national-tax-general-rules-act/art-70/par-4 · https://japanlaw.org/l/337AC0000000066/art-70/par-4 - 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 附則第七十三条第一項（無申告加算税に関する経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4181-10/art-73/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-73/par-1 - 国税通則法 附則第五十三条第二項（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-4271-9/art-53/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4271-9/art-53/par-2 - 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 - 国税通則法 附則第二十三条第三項（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-5051-3/art-23/par-3 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-23/par-3 - 所得税法 第百五十一条の四第四項第三号（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-3 · https://japanlaw.org/l/340AC0000000033/art-151-4/par-4/item-3 - 相続税法 第三十七条第三項（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-3 · https://japanlaw.org/l/325AC0000000073/art-37/par-3 - 相続税法 第五十条第二項第三号（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-3 · https://japanlaw.org/l/325AC0000000073/art-50/par-2/item-3 - 租税特別措置法 第二十八条の三第九項第三号（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-3 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-9/item-3 - 租税特別措置法 第三十条の二第七項第三号（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-3 · https://japanlaw.org/l/332AC0000000026/art-30-2/par-7/item-3 - 租税特別措置法 第三十一条の二第十項第三号（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-3 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-10/item-3 - 租税特別措置法 第三十三条の五第三項第三号（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-3 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-3/item-3 - 租税特別措置法 第四十一条の三第三項第三号（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-3 · https://japanlaw.org/l/332AC0000000026/art-41-3/par-3/item-3 - 租税特別措置法 第四十一条の五第十六項第三号（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-3 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-16/item-3 - 租税特別措置法 第四十一条の十九の四第十六項第三号（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-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-16/item-3 - 租税特別措置法 第六十九条の三第四項第三号（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-3 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-4/item-3 - 租税特別措置法 第七十条の二第六項第三号（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-3 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-6/item-3 - 租税特別措置法 第七十条の三第六項第三号（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-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-6/item-3 - 租税特別措置法 第七十条の七の十四第四項第三号（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-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-4/item-3 --- ## 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 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-015, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260919T122055-001, translated 2026-09-19 - This site's parser, version 211 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18