# 所得税法 / Income Tax Act — 第百三十七条 (Article 137) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-137. 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: 第百三十七条 (Article 137)（延納税額に係る延滞税の特例） — address `art-137` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-137 - 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. --- ### 第百三十七条（延納税額に係る延滞税の特例） — (Special Provisions on Taxes on Delinquency Levied Against Amounts Subject to Deferment) caption: Ministry of Justice translation — Japanese Law Translation Database System art-137 · https://japanlaw.org/ja/income-tax-act/art-137 **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があつた場合における所得税に係る延滞税については、その所得税の額のうち前条第一項第一号に規定する延納税額とその他のものとに区分し、当該延納税額のうちに分納税額があるときは更に各分納税額ごとに区分して、それぞれの税額ごとに国税通則法の延滞税に関する規定を適用する。 art-137/par-1 · https://japanlaw.org/ja/income-tax-act/art-137/par-1 As regards any taxes on delinquency that are levied against income taxes when a Resident has been permitted to defer payment as under Article 132, paragraph (1) (Deferring Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis), income taxes are broken down into the amount subject to deferment as prescribed in Article 136, paragraph (1), item (i) and everything else, and if the amount subject to deferment is subject to installment payments this is further broken down into individual installment payments, and the provisions of the Act on General Rules for National Taxes concerning taxes on delinquency apply to each such amount of taxes. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-137/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-137/par-1: 前条第一項第一号 → 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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) --- ## 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