# 所得税法 / Income Tax Act — 第百十九条 (Article 119) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-119. 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: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": 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: 第百十九条 (Article 119)（予定納税額に係る延滞税の特例） — address `art-119` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-119 - e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第百十九条（予定納税額に係る延滞税の特例） — (Special Provisions on Taxes on Delinquency Levied against Tax Prepayments) caption: Ministry of Justice translation — Japanese Law Translation Database System art-119 · https://japanlaw.org/ja/income-tax-act/art-119 **第一項** 次の各号に掲げる予定納税額について国税通則法第六十条第二項（延滞税）の規定により延滞税の額の計算をする場合には、当該各号に掲げる期間は、その計算の基礎となる期間に算入しないものとし、同項中「納期限（延納又は物納の許可の取消しがあつた場合には、その取消しに係る書面が発せられた日。以下この項並びに第六十三条第一項、第四項及び第五項（納税の猶予等の場合の延滞税の免除）において同じ。）までの期間又は納期限」とあるのは、「所得税法第百十九条各号に掲げる期間の末日」とする。 art-119/par-1 · https://japanlaw.org/ja/income-tax-act/art-119/par-1 When the amount of a tax on delinquency levied against a Tax Prepayment set forth in one of the following items is calculated pursuant to the provisions of Article 60, paragraph (2) (Taxes on Delinquency) of the Act on General Rules for National Taxes, the period set forth in the relevant item is not included as part of the period that is used as the basis for the calculation, and the phrase "up until the payment deadline (or, if permission for a tax payment deferment or tax payment in kind is rescinded, up until the day on which the paper document showing the rescission is issued; hereinafter the same applies in this paragraph and Article 63, paragraph (1), paragraph (4), and paragraph (5) (Exemption from Payment of Taxes on Delinquency If a Grace Period for Tax Payment Is Granted)) or up until the day marking the last day in the two-month period following the day after the payment deadline" in that paragraph is deemed to be replaced with "up until the day marking the last day in the two-month period following the day after the last day of the period set forth in the items of Article 119 of the Income Tax Act": Ministry of Justice translation — Japanese Law Translation Database System **一** 税務署長が第百六条第一項（予定納税額等の通知）の規定による通知に係る書面を第百四条第一項（予定納税額の納付）の規定により第一期において納付すべき予定納税額（第百十五条（出国をする場合の予定納税額の納期限の特例）の規定により納付すべきこととなつたものを除く。以下この条において同じ。）の納期限の一月前までに発しなかつた場合における当該予定納税額　当該納期限の翌日から、その通知に係る書面を発した日から起算して一月を経過した日（同日がその年分の所得税に係る確定申告期限後となる場合には、その確定申告期限。以下この条において同じ。）までの期間 art-119/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/art-119/par-1/item-1 any Tax Prepayment with respect to which the district tax office director fails to issue a paper-based notice under Article 106, paragraph (1) (Notifying the Taxpayer of Tax Prepayments) by one month prior to the deadline for a Tax Prepayment that the taxpayer is required to make during the first term pursuant to the provisions of Article 104, paragraph (1) (Making Tax Prepayments) (other than a Tax Prepayment that the taxpayer is required to make pursuant to the provisions of Article 115 (Special Provisions on the Deadline for Making Tax Prepayments If the Taxpayer Will Become Absent From Japan); hereinafter the same applies in this Article):the period running from the day after the payment deadline up until the day calculated as marking one month's time since the date of issuance of the paper-based notice (or up until the year's income tax Filing Deadline, if the day so calculated falls after the Filing Deadline; hereinafter the same applies in this Article); Ministry of Justice translation — Japanese Law Translation Database System **二** 税務署長が前号の通知に係る書面を第百四条第一項の規定により第二期において納付すべき予定納税額の納期限の一月前までに発しなかつた場合における当該予定納税額　当該納期限の翌日から、その通知に係る書面を発した日から起算して一月を経過した日までの期間 art-119/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/art-119/par-1/item-2 any Tax Prepayment with respect to which the district tax office director fails to issue a paper-based notice as set forth in the preceding item by one month prior to the deadline for a Tax Prepayment that the taxpayer is required to make during the second term pursuant to the provisions of Article 104, paragraph (1):the period running from the day after the payment deadline up until the day calculated as marking one month's time since the date of issuance of the paper-based notice; Ministry of Justice translation — Japanese Law Translation Database System **三** 税務署長が第百九条第一項（特別農業所得者に対する予定納税額等の通知）の規定による通知に係る書面を第百七条第一項（特別農業所得者の予定納税額の納付）の規定により第二期において納付すべき予定納税額の納期限の一月前までに発しなかつた場合における当該予定納税額　当該納期限の翌日から、その通知に係る書面を発した日から起算して一月を経過した日までの期間 art-119/par-1/item-3 · https://japanlaw.org/ja/income-tax-act/art-119/par-1/item-3 any Tax Prepayment with regard to which the district tax office director fails to issue a paper-based notice pursuant to the provisions of Article 109, paragraph (1) (Notifying Special Farming Income Earners of Tax Prepayments) by one month prior to the deadline for a Tax Prepayment that the taxpayer is required to make during the second term pursuant to the provisions of Article 107, paragraph (1) (Tax Prepayments by Special Farming Income Earners):the period running from the day after the payment deadline up until the day calculated as marking one month's time since the date of issuance of the paper-based notice. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-119/par-1: 国税通則法第六十条第二項 → 国税通則法 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-60/par-2 (e-Gov law ID 337AC0000000066) - art-119/par-1: 第六十三条第一項 → 国税通則法 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-63/par-1 (e-Gov law ID 337AC0000000066) - art-119/par-1: 第四項 → 国税通則法 第六十三条第四項 (Article 63, paragraph (4)), art-63/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-63/par-4 (e-Gov law ID 337AC0000000066) - art-119/par-1: 第五項 → 国税通則法 第六十三条第五項 (Article 63, paragraph (5)), art-63/par-5 — https://japanlaw.org/ja/national-tax-general-rules-act/art-63/par-5 (e-Gov law ID 337AC0000000066) - art-119/par-1: 所得税法第百十九条 → 所得税法 第百十九条 (Article 119), art-119 — https://japanlaw.org/ja/income-tax-act/art-119 - art-119/par-1/item-1: 第百六条第一項 → 所得税法 第百六条第一項 (Article 106, paragraph (1)), art-106/par-1 — https://japanlaw.org/ja/income-tax-act/art-106/par-1 - art-119/par-1/item-1: 第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/ja/income-tax-act/art-104/par-1 - art-119/par-1/item-1: 第百十五条 → 所得税法 第百十五条 (Article 115), art-115 — https://japanlaw.org/ja/income-tax-act/art-115 - art-119/par-1/item-1: この条 → 所得税法 第百十九条 (Article 119), art-119 — https://japanlaw.org/ja/income-tax-act/art-119 - art-119/par-1/item-2: 前号 → 所得税法 第百十九条第一項第一号 (Article 119, paragraph (1), item (i)), art-119/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-119/par-1/item-1 - art-119/par-1/item-2: 第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/ja/income-tax-act/art-104/par-1 - art-119/par-1/item-3: 第百九条第一項 → 所得税法 第百九条第一項 (Article 109, paragraph (1)), art-109/par-1 — https://japanlaw.org/ja/income-tax-act/art-109/par-1 - art-119/par-1/item-3: 第百七条第一項 → 所得税法 第百七条第一項 (Article 107, paragraph (1)), art-107/par-1 — https://japanlaw.org/ja/income-tax-act/art-107/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法 第百十九条第一項（予定納税額に係る延滞税の特例） — https://japanlaw.org/ja/income-tax-act/art-119/par-1 - 所得税法 第百十九条第一項第一号（予定納税額に係る延滞税の特例） — https://japanlaw.org/ja/income-tax-act/art-119/par-1/item-1 - 所得税法 第百十九条第一項第二号（予定納税額に係る延滞税の特例） — https://japanlaw.org/ja/income-tax-act/art-119/par-1/item-2 - 所得税法 附則第七条第一項（所得税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3421-14/art-7/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05