# 国税通則法 / Act on General Rules for National Taxes — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（延滞税に関する経過措置） — address `suppl-3371-66/art-6` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-6 - 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. --- ### 第六条（延滞税に関する経過措置） — Transitional Measures for Delinquent Tax caption: machine translation, not official suppl-3371-66/art-6 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66/art-6 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-6 **第一項** 第六章第一節（延滞税）の規定は、この条又は他の法律に別段の定めがあるものを除き、この法律の施行後に納付する国税について適用する。この場合において、この法律の施行前の期間に対応する部分の延滞税は、納付することを要しない。 suppl-3371-66/art-6/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66/art-6/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-6/par-1 The provisions of Chapter VI, Section 1 (Delinquent Tax) apply to national tax paid after the enforcement of this Act, except as otherwise provided in this Article or in other Acts. In this case, the portion of delinquent tax corresponding to the period before the enforcement of this Act need not be paid. machine translation, not official **第二項** 前項前段の規定を適用する場合において、延滞税の納付の基因となる国税につき、この法律の施行前に、従前の税法の規定により督促状が発せられているときは、当該国税につき納付すべき延滞税の額は、次の各号に掲げる金額の合計額とする。 suppl-3371-66/art-6/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66/art-6/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-6/par-2 In the case where the provisions of the first sentence of the preceding paragraph are applied, if, with regard to the national tax on which the payment of delinquent tax is based, a letter of demand has been issued before the enforcement of this Act pursuant to the provisions of the Former Tax Laws, the amount of delinquent tax payable on that national tax is to be the total of the amounts listed in the following items: machine translation, not official **一** 当該国税につき、この法律の施行後の期間に応じ、従前の税法の規定により納付すべき利子税額の計算に準じて計算した金額（従前の税法の簡易利子税額表に関する規定を適用しないものとし、その額の計算上の割合は、その計算の基礎となる国税の額百円につき一日二銭とする。） suppl-3371-66/art-6/par-2/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66/art-6/par-2/item-1 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-6/par-2/item-1 the amount calculated with respect to that national tax, according to the period after the enforcement of this Act, in accordance with the calculation of the amount of interest tax payable under the provisions of the Former Tax Laws (the provisions of the Former Tax Laws concerning the simplified interest tax table are not to be applied, and the rate used in calculating that amount is to be two sen per day for every 100 yen of the amount of national tax that forms the basis of the calculation); and machine translation, not official **二** 当該国税につき、この法律の施行後の期間（その督促状を発した日から起算して十日を経過した日の翌日がこの法律の施行後であるときは、同日以後の期間）に応じ、従前の税法の規定により徴収すべき延滞加算税額の計算に準じて計算した金額（従前の税法の簡易延滞加算税額表に関する規定を適用しないものとし、その額の計算上の割合は、その計算の基礎となる国税の額百円につき一日二銭とする。） suppl-3371-66/art-6/par-2/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66/art-6/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-6/par-2/item-2 the amount calculated with respect to that national tax, according to the period after the enforcement of this Act (if the day following the day on which 10 days have elapsed counting from the day on which the letter of demand was issued falls after the enforcement of this Act, the period on and after that day), in accordance with the calculation of the amount of delinquency additional tax to be collected under the provisions of the Former Tax Laws (the provisions of the Former Tax Laws concerning the simplified delinquency additional tax table are not to be applied, and the rate used in calculating that amount is to be two sen per day for every 100 yen of the amount of national tax that forms the basis of the calculation). machine translation, not official **第三項** 前項第二号に掲げる金額を計算する場合において、同号の規定により計算した金額が、同号の督促状を発した日から起算して十日を経過した日における滞納税額に対して百分の五の割合を乗じて計算した金額から次条の規定により徴収する延滞加算税額を控除した金額をこえるときは、そのこえる金額を控除するものとする。 suppl-3371-66/art-6/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66/art-6/par-3 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-6/par-3 In calculating the amount listed in item (ii) of the preceding paragraph, if the amount calculated pursuant to the provisions of that item exceeds the amount obtained by deducting the amount of delinquency additional tax to be collected pursuant to the provisions of the following Article from the amount calculated by multiplying the amount of tax in delinquency as of the day on which 10 days have elapsed counting from the day on which the letter of demand referred to in that item was issued by 5%, the excess amount is to be deducted. machine translation, not official **第四項** 前三項の規定による延滞税については、その納付の基因となつた国税に係る利子税額又は延滞加算税額につき従前の税法の規定によりされた督促又は滞納処分をもつて、当該延滞税の督促又は滞納処分がされたものとみなす。 suppl-3371-66/art-6/par-4 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66/art-6/par-4 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-6/par-4 With regard to delinquent tax under the provisions of the preceding three paragraphs, a demand or delinquent tax collection procedure carried out pursuant to the provisions of the Former Tax Laws with respect to the amount of interest tax or the amount of delinquency additional tax pertaining to the national tax on which the payment of that delinquent tax was based is deemed to be a demand or delinquent tax collection procedure for that delinquent tax. machine translation, not official --- ## Cites - suppl-3371-66/art-6/par-1: この条 → 国税通則法 附則第六条 (Supplementary Provisions, Article 6), suppl-3371-66/art-6 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66/art-6 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-6 - suppl-3371-66/art-6/par-2: 前項 → 国税通則法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-3371-66/art-6/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66/art-6/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-6/par-1 - suppl-3371-66/art-6/par-3: 前項第二号 → 国税通則法 附則第六条第二項第二号 (Supplementary Provisions, Article 6, paragraph (2), item (ii)), suppl-3371-66/art-6/par-2/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66/art-6/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-6/par-2/item-2 - suppl-3371-66/art-6/par-3: 次条 → 国税通則法 附則第七条 (Supplementary Provisions, Article 7), suppl-3371-66/art-7 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66/art-7 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-7 - suppl-3371-66/art-6/par-4: 前三項 → 国税通則法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-3371-66/art-6/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66/art-6/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-6/par-1 - suppl-3371-66/art-6/par-4: 前三項 → 国税通則法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-3371-66/art-6/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66/art-6/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-6/par-2 - suppl-3371-66/art-6/par-4: 前三項 → 国税通則法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-3371-66/art-6/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66/art-6/par-3 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-6/par-3 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 国税通則法 附則第六条第一項（延滞税に関する経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66/art-6/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-6/par-1 - 国税通則法 附則第六条第二項（延滞税に関する経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66/art-6/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-6/par-2 - 国税通則法 附則第六条第三項（延滞税に関する経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66/art-6/par-3 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-6/par-3 - 国税通則法 附則第六条第四項（延滞税に関する経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66/art-6/par-4 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-6/par-4 - 国税通則法 附則第十二条第一項（国税の確定金額の端数計算に関する経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66/art-12/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-12/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 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-037, 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