# 所得税法 / Income Tax Act — 第百三十六条 (Article 136) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-136. 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: 第百三十六条 (Article 136)（延払条件付譲渡に係る所得税額の延納に係る利子税） — address `art-136` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-136 - 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. --- ### 第百三十六条（延払条件付譲渡に係る所得税額の延納に係る利子税） — (Tax Levied as Interest for Deferring Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis) caption: Ministry of Justice translation — Japanese Law Translation Database System art-136 · https://japanlaw.org/ja/income-tax-act/art-136 **第一項** 第百三十二条第一項（延払条件付譲渡に係る所得税額の延納）の規定による延納の許可を受けた居住者は、次の各号に掲げる場合の区分に応じ当該各号に掲げる金額に相当する利子税を、当該各号に規定する納付すべき分納税額（第三号の場合にあつては、同号に規定する延納税額）に相当する所得税にあわせて納付しなければならない。 art-136/par-1 · https://japanlaw.org/ja/income-tax-act/art-136/par-1 A Resident in receipt of permission to defer payment under Article 132, paragraph (1) (Deferring Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis) must pay a tax levied as interest in an amount equivalent to that which is set forth in each of the following items for the category of case set forth in the item, along with income taxes in the amount of the required installment payment prescribed in that item (or along with income taxes equivalent to the amount subject to deferment prescribed in item (iii), in the case referred to in that item): Ministry of Justice translation — Japanese Law Translation Database System **一** その延納の許可に係る所得税の額（以下この条において「延納税額」という。）のうちに分納税額がある場合において、第一回に納付すべき分納税額を納付するとき。　延納税額を基礎とし、その延納税額に係る第百二十八条（確定申告による納付）又は第百二十九条（死亡の場合の確定申告による納付）の規定による納付の期限の翌日から当該分納税額の延納に係る納期限までの日数に応じ、年七・三パーセントの割合を乗じて計算した金額 art-136/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/art-136/par-1/item-1 if the income taxes whose payment the Resident has permission to defer (hereinafter referred to as the "amount subject to deferment" in this Article) are subject to installment payments and the Resident is making a required installment payment for the first time:the amount calculated when the amount subject to deferment is multiplied by an annual rate of 7.3% based on the number of days in the period running from the day after the pre-deferment payment due date as under Article 128 (Payment upon Filing) or Article 129 (Payment upon Filing in the Event of the Taxpayer's Death) for the amount subject to deferment, up until the deferred due date for the installment payment; Ministry of Justice translation — Japanese Law Translation Database System **二** 延納税額のうちに分納税額がある場合において、第二回以後に納付すべき分納税額を納付するとき。　延納税額から前回までの分納税額の合計額を控除した所得税の額を基礎とし、前回の分納税額の延納に係る納期限の翌日からその回の分納税額の延納に係る納期限までの日数に応じ、年七・三パーセントの割合を乗じて計算した金額 art-136/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/art-136/par-1/item-2 if the amount subject to deferment is subject to installment payments and the Resident is making a required installment payment for the second time or thereafter:the amount calculated when the sum total of installment payments up until the previous installment are deducted from the amount subject to deferment, and the amount of income taxes constituting the difference is multiplied by an annual rate of 7.3% based on the number of days in the period running from the day after the deferred payment due date for the previous installment payment, up until the deferred payment due date for the installment payment in question; Ministry of Justice translation — Japanese Law Translation Database System **三** 前二号に掲げる場合以外の場合　延納税額を基礎とし、その延納税額に係る第百二十八条又は第百二十九条の規定による納付の期限の翌日から当該延納税額の延納に係る納期限までの日数に応じ、年七・三パーセントの割合を乗じて計算した金額 art-136/par-1/item-3 · https://japanlaw.org/ja/income-tax-act/art-136/par-1/item-3 in a case other than as set forth in one of the preceding two items:the amount calculated when the amount subject to deferment is multiplied by an annual rate of 7.3% based on the number of days in the period running from the day following the pre-deferment payment due date as under Article 128 or Article 129 for the amount subject to deferment, up until the deferred payment due date for the amount subject to deferment. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 第百三十二条第一項の規定による延納の許可を受けた居住者が前条第一項の規定によりその許可を取り消された場合には、その者については、その取消しがあつた時以後に納付すべきであつた分納税額の合計額又は延納税額をその取消しがあつた時に延納に係る納期限が到来した分納税額又は延納税額とみなして、前項の規定を適用する。 art-136/par-2 · https://japanlaw.org/ja/income-tax-act/art-136/par-2 If a Resident in receipt of permission to defer payment under Article 132, paragraph (1) has that permission rescinded pursuant to paragraph (1) of the preceding Article, the deferred due date for payment is deemed to have arrived at the time the deferment is rescinded as regards the total amount of installment payments or amount subject to deferment that the Resident is required to pay at the time that the deferment is rescinded and thereafter, and the provisions of the preceding paragraph apply to the Resident. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-136/par-1: 第百三十二条第一項 → 所得税法 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/ja/income-tax-act/art-132/par-1 - art-136/par-1: 第三号 → 所得税法 第百三十六条第一項第三号 (Article 136, paragraph (1), item (iii)), art-136/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-136/par-1/item-3 - art-136/par-1/item-1: この条 → 所得税法 第百三十六条 (Article 136), art-136 — https://japanlaw.org/ja/income-tax-act/art-136 - art-136/par-1/item-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-136/par-1/item-1: 第百二十九条 → 所得税法 第百二十九条 (Article 129), art-129 — https://japanlaw.org/ja/income-tax-act/art-129 - art-136/par-1/item-3: 前二号 → 所得税法 第百三十六条第一項第一号 (Article 136, paragraph (1), item (i)), art-136/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-136/par-1/item-1 - art-136/par-1/item-3: 前二号 → 所得税法 第百三十六条第一項第二号 (Article 136, paragraph (1), item (ii)), art-136/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-136/par-1/item-2 - art-136/par-1/item-3: 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-136/par-1/item-3: 第百二十九条 → 所得税法 第百二十九条 (Article 129), art-129 — https://japanlaw.org/ja/income-tax-act/art-129 - art-136/par-2: 第百三十二条第一項 → 所得税法 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/ja/income-tax-act/art-132/par-1 - art-136/par-2: 前条第一項 → 所得税法 第百三十五条第一項 (Article 135, paragraph (1)), art-135/par-1 — https://japanlaw.org/ja/income-tax-act/art-135/par-1 - art-136/par-2: 前項 → 所得税法 第百三十六条第一項 (Article 136, paragraph (1)), art-136/par-1 — https://japanlaw.org/ja/income-tax-act/art-136/par-1 ## Cited by 10 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 第百三十五条第一項第一号（延払条件付譲渡に係る所得税額の延納の取消し） — https://japanlaw.org/ja/income-tax-act/art-135/par-1/item-1 - 所得税法 第百三十六条第一項（延払条件付譲渡に係る所得税額の延納に係る利子税） — https://japanlaw.org/ja/income-tax-act/art-136/par-1 - 所得税法 第百三十六条第一項第一号（延払条件付譲渡に係る所得税額の延納に係る利子税） — https://japanlaw.org/ja/income-tax-act/art-136/par-1/item-1 - 所得税法 第百三十六条第一項第三号（延払条件付譲渡に係る所得税額の延納に係る利子税） — https://japanlaw.org/ja/income-tax-act/art-136/par-1/item-3 - 所得税法 第百三十六条第二項（延払条件付譲渡に係る所得税額の延納に係る利子税） — https://japanlaw.org/ja/income-tax-act/art-136/par-2 - 所得税法 第百三十七条第一項（延納税額に係る延滞税の特例） — https://japanlaw.org/ja/income-tax-act/art-137/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 第三十三条の四第七項（収用交換等の場合の譲渡所得等の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-7 (e-Gov law ID 332AC0000000026) - 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 - 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