# 国税通則法 / Act on General Rules for National Taxes — 第七十四条 (Article 74) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-74. 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: 第七十四条 (Article 74)（還付金等の消滅時効） — address `art-74` - 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-74 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-74 - 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. --- ### 第七十四条（還付金等の消滅時効） — Extinctive Prescription of Refunds, etc. caption: machine translation, not official art-74 · https://japanlaw.org/en/national-tax-general-rules-act/art-74 · https://japanlaw.org/l/337AC0000000066/art-74 **第一項** 還付金等に係る国に対する請求権は、その請求をすることができる日から五年間行使しないことによつて、時効により消滅する。 art-74/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-74/par-1 · https://japanlaw.org/l/337AC0000000066/art-74/par-1 A claim against the State pertaining to a refund, etc. is extinguished by prescription if it is not exercised within five years from the day on which the claim may be made. machine translation, not official **第二項** 第七十二条第二項及び第三項（国税の徴収権の消滅時効の絶対的効力等）の規定は、前項の場合について準用する。 art-74/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-74/par-2 · https://japanlaw.org/l/337AC0000000066/art-74/par-2 The provisions of Article 72, paragraphs (2) and (3) (Absolute Effect, etc. of Extinctive Prescription of the National Tax Collection Right) apply mutatis mutandis to the case referred to in the preceding paragraph. machine translation, not official --- ## Cites - art-74/par-2: 第七十二条第二項 → 国税通則法 第七十二条第二項 (Article 72, paragraph (2)), art-72/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-72/par-2 · https://japanlaw.org/l/337AC0000000066/art-72/par-2 - art-74/par-2: 第三項 → 国税通則法 第七十二条第三項 (Article 72, paragraph (3)), art-72/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-72/par-3 · https://japanlaw.org/l/337AC0000000066/art-72/par-3 - art-74/par-2: 前項 → 国税通則法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-74/par-1 · https://japanlaw.org/l/337AC0000000066/art-74/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税通則法 第七十四条第二項（還付金等の消滅時効） — https://japanlaw.org/en/national-tax-general-rules-act/art-74/par-2 · https://japanlaw.org/l/337AC0000000066/art-74/par-2 --- ## 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-20260918T180319-017, translated 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