# 所得税法 / Income Tax Act — 第百三十一条 (Article 131) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-131. 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: 第百三十一条 (Article 131)（確定申告税額の延納） — address `art-131` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-131 - 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. --- ### 第百三十一条（確定申告税額の延納） — (Deferring Payment of Taxes That Are to Be Paid Upon Filing) caption: Ministry of Justice translation — Japanese Law Translation Database System art-131 · https://japanlaw.org/ja/income-tax-act/art-131 **第一項** 第百二十条第一項（確定所得申告）の規定による申告書を提出した居住者が第百二十八条（確定申告による納付）の規定により納付すべき所得税の額（第百三十三条第一項（延払条件付譲渡に係る延納の手続）の申請書を提出する場合には、当該所得税の額からその申請書に記載した同項の延納を求めようとする所得税の額を控除した額）の二分の一に相当する金額以上の所得税を第百二十八条の規定による納付の期限までに国に納付したときは、その者は、その残額についてその納付した年の五月三十一日までの期間、その納付を延期することができる。 art-131/par-1 · https://japanlaw.org/ja/income-tax-act/art-131/par-1 If a Resident filing a return under Article 120, paragraph (1) (Filing Income Tax Returns) pays income taxes to the national government which are equivalent to at least 50% of the income taxes payable pursuant to the provisions of Article 128 (Payment upon Filing) by the payment due date under Article 128 (or if the Resident submits a paper-based application as referred to in Article 133, paragraph (1) (Process for Deferring Tax Payments connected with Assets Transferred on a Deferred-Payment Basis) and the amount the Resident pays by the due date is at least 50% of the income taxes payable less the amount that the paper-based application states as the part of the income taxes payable whose payment the Resident seeks to defer as referred to in Article 133, paragraph (1)), the Resident may defer the payment of the remaining amount until May 31 of the year in which the Resident has made that first payment by the due date. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の規定は、同項に規定する申告書を提出した居住者が、同項に規定する納付の期限までに納税地の所轄税務署長に対し、第百二十八条の規定により納付すべき税額、当該税額のうち当該期限までに納付する金額その他財務省令で定める事項を記載した延納届出書を提出した場合に限り、適用する。 art-131/par-2 · https://japanlaw.org/ja/income-tax-act/art-131/par-2 The preceding paragraph applies only if the Resident filing a return as prescribed in that paragraph submits a tax payment deferment notice by the payment due date prescribed in that paragraph to the competent district tax office director for the locality in which the Resident pays taxes, indicating the amount of tax payable pursuant to the provisions of Article 128 and the part of the tax payable that the Resident will pay by the due date, and giving the information prescribed by Ministry of Finance Order. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 第一項の規定の適用を受ける居住者は、同項の規定による延納に係る所得税の額に、その延納の期間の日数に応じ、年七・三パーセントの割合を乗じて計算した金額に相当する利子税をその延納に係る所得税にあわせて納付しなければならない。 art-131/par-3 · https://japanlaw.org/ja/income-tax-act/art-131/par-3 A Resident applying the provisions of paragraph (1) must pay the income taxes whose payment is subject to a deferment under the provisions of that paragraph, along with a tax levied as interest in an amount equivalent to that arrived at when the income taxes whose payment is deferred are multiplied by an annual rate of 7.3%, based on the number of days in the deferment period. Ministry of Justice translation — Japanese Law Translation Database System changed by another Act: Article 93, paragraph (1) of the Act on Special Measures Concerning Taxation (租税特別措置法) replaces this rate, in any year the special base rate for interest tax (利子税特例基準割合), worked out from average short-term bank lending rates, is lower, with that rate. Read it in this collection — https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-1 (note: editorial:outside-changes-held-2026-10-10) --- ## Cites - art-131/par-1: 第百二十条第一項 → 所得税法 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/ja/income-tax-act/art-120/par-1 - art-131/par-1: 第百二十八条 → 所得税法 第百二十八条 (Article 128), art-128 — https://japanlaw.org/ja/income-tax-act/art-128 - art-131/par-1: 第百三十三条第一項 → 所得税法 第百三十三条第一項 (Article 133, paragraph (1)), art-133/par-1 — https://japanlaw.org/ja/income-tax-act/art-133/par-1 - art-131/par-2: 前項 → 所得税法 第百三十一条第一項 (Article 131, paragraph (1)), art-131/par-1 — https://japanlaw.org/ja/income-tax-act/art-131/par-1 - art-131/par-2: 第百二十八条 → 所得税法 第百二十八条 (Article 128), art-128 — https://japanlaw.org/ja/income-tax-act/art-128 - art-131/par-3: 第一項 → 所得税法 第百三十一条第一項 (Article 131, paragraph (1)), art-131/par-1 — https://japanlaw.org/ja/income-tax-act/art-131/par-1 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 所得税法 第四十五条第一項第二号（家事関連費等の必要経費不算入等） — https://japanlaw.org/ja/income-tax-act/art-45/par-1/item-2 - 所得税法 第百三十一条第二項（確定申告税額の延納） — https://japanlaw.org/ja/income-tax-act/art-131/par-2 - 所得税法 第百三十一条第三項（確定申告税額の延納） — https://japanlaw.org/ja/income-tax-act/art-131/par-3 - 所得税法施行規則 第五十条第一項（延納届出書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-50/par-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第五十条第一項第一号（延納届出書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-50/par-1/item-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第五十条第一項第二号（延納届出書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-50/par-1/item-2 (e-Gov law ID 340M50000040011) - 所得税法施行規則 附則第六条第一項（特別な評価の方法の承認申請書の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-6/par-1 (e-Gov law ID 340M50000040011) - 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 第十八条第六項（申告による納付等） — https://japanlaw.org/ja/reconstruction-funding-act/art-18/par-6 (e-Gov law ID 423AC0000000117) - 租税特別措置法 第九十三条第一項第一号（利子税の割合の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-1/item-1 (e-Gov law ID 332AC0000000026) --- ## Sources - claude-opus-5-5 — Notes that another Act in this collection changes a figure, written for this site, written 2026-10-10 - 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