# 国税通則法 / Act on General Rules for National Taxes — 第六十九条 (Article 69) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-69. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第六十九条 (Article 69)（加算税の税目） — address `art-69` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-general-rules-act/art-69 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-69 - 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. --- ### 第六十九条（加算税の税目） — (Tax Items for Penalty Tax) caption: Ministry of Justice translation — Japanese Law Translation Database System art-69 · https://japanlaw.org/en/national-tax-general-rules-act/art-69 · https://japanlaw.org/l/337AC0000000066/art-69 **第一項** 過少申告加算税、無申告加算税、不納付加算税及び重加算税（以下「加算税」という。）は、その額の計算の基礎となる税額の属する税目の国税とする。 art-69/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-69/par-1 · https://japanlaw.org/l/337AC0000000066/art-69/par-1 Penalty tax for understatement, failure to file, non-payment, and heavy penalty tax (hereinafter collectively referred to as "penalty tax") are to be national tax falling under the tax items which apply to the tax amount that is the basis for the calculation of the amount of such penalty tax. Ministry of Justice translation — Japanese Law Translation Database System ## Cited by 12 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 第三十三条第二項（賦課決定の所轄庁等） — https://japanlaw.org/en/national-tax-general-rules-act/art-33/par-2 · https://japanlaw.org/l/337AC0000000066/art-33/par-2 - 国税通則法 第四十三条第二項第一号（国税の徴収の所轄庁） — https://japanlaw.org/en/national-tax-general-rules-act/art-43/par-2/item-1 · https://japanlaw.org/l/337AC0000000066/art-43/par-2/item-1 - 国税通則法 第四十六条第三項第二号（納税の猶予の要件等） — https://japanlaw.org/en/national-tax-general-rules-act/art-46/par-3/item-2 · https://japanlaw.org/l/337AC0000000066/art-46/par-3/item-2 - 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 - 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 第三十七条第一項第三号（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/item-3 · https://japanlaw.org/l/325AC0000000073/art-37/par-1/item-3 - 租税特別措置法 第四十条の三の三第二十二項第二号（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/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-22/item-2 - 租税特別措置法 第四十条の三の四第一項（内部取引に係る課税の特例に係る納税の猶予） — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-1 - 租税特別措置法 第六十六条の四第二十七項第二号（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/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27/item-2 - 租税特別措置法 第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予） — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-1 --- ## 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 - This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18