# 国税通則法 / Act on General Rules for National Taxes — 第十条 (Article 10)

- 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: 第十条 (Article 10)（期間の計算及び期限の特例） — address `art-10`
- Text in force since: 2026-06-24
- URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-general-rules-act/art-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-10
- 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.

---

### 第十条（期間の計算及び期限の特例） — Computation of Periods and Special Provisions on Time Limits
<sup>caption: machine translation, not official</sup>
<sup>art-10 · https://japanlaw.org/ja/national-tax-general-rules-act/art-10 · https://japanlaw.org/l/337AC0000000066/art-10</sup>

  **第一項**  国税に関する法律において日、月又は年をもつて定める期間の計算は、次に定めるところによる。
  <sup>art-10/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-10/par-1 · https://japanlaw.org/l/337AC0000000066/art-10/par-1</sup>
  Periods prescribed in days, months or years in national tax laws are computed as follows:
  <sup>machine translation, not official</sup>

    **一**  期間の初日は、算入しない。ただし、その期間が午前零時から始まるとき、又は国税に関する法律に別段の定めがあるときは、この限りでない。
    <sup>art-10/par-1/item-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-10/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-10/par-1/item-1</sup>
    the first day of the period is not included; provided, however, that this does not apply if the period begins at midnight or if national tax laws provide otherwise;
    <sup>machine translation, not official</sup>

    **二**  期間を定めるのに月又は年をもつてしたときは、暦に従う。
    <sup>art-10/par-1/item-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-10/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-10/par-1/item-2</sup>
    if a period is prescribed in months or years, it is computed according to the calendar;
    <sup>machine translation, not official</sup>

    **三**  前号の場合において、月又は年の始めから期間を起算しないときは、その期間は、最後の月又は年においてその起算日に応当する日の前日に満了する。ただし、最後の月にその応当する日がないときは、その月の末日に満了する。
    <sup>art-10/par-1/item-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-10/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-10/par-1/item-3</sup>
    in the case referred to in the preceding item, if the period does not begin at the beginning of a month or year, it expires on the day preceding the day in the last month or year that corresponds to the starting date; provided, however, that if there is no such corresponding day in the last month, it expires on the last day of that month.
    <sup>machine translation, not official</sup>

  **第二項**  国税に関する法律に定める申告、申請、請求、届出その他書類の提出、通知、納付又は徴収に関する期限（時をもつて定める期限その他の政令で定める期限を除く。）が日曜日、国民の祝日に関する法律（昭和二十三年法律第百七十八号）に規定する休日その他一般の休日又は政令で定める日に当たるときは、これらの日の翌日をもつてその期限とみなす。
  <sup>art-10/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-10/par-2 · https://japanlaw.org/l/337AC0000000066/art-10/par-2</sup>
  If a time limit prescribed in national tax laws for filing a return, application, request or notification or submitting any other document, giving notice, making payment or collecting (excluding a time limit prescribed by the hour and any other time limit specified by Cabinet Order) falls on a Sunday, a holiday prescribed in the Act on National Holidays (Act No. 178 of 1948) or any other general holiday, or a day specified by Cabinet Order, the day following that day is deemed to be the time limit.
  <sup>machine translation, not official</sup>

---

## Cites
- art-10/par-1/item-3: 前号 → 国税通則法 第十条第一項第二号 (Article 10, paragraph (1), item (ii)), art-10/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-10/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-10/par-1/item-2

## Cited by

12 provisions cite this one. No official source publishes this direction.

- 国税通則法 第十条第一項第三号（期間の計算及び期限の特例） — https://japanlaw.org/ja/national-tax-general-rules-act/art-10/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-10/par-1/item-3
- 国税通則法 第七十一条第一項第三号（国税の更正、決定等の期間制限の特例） — https://japanlaw.org/ja/national-tax-general-rules-act/art-71/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-71/par-1/item-3
- 法人税法 第七十一条第五項（中間申告） — https://japanlaw.org/ja/corporation-tax-act/art-71/par-5 · https://japanlaw.org/l/340AC0000000034/art-71/par-5
- 法人税法 第百四十四条の三第六項（中間申告） — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-6 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-6
- 法人税法 附則第三十三条第四項（中間申告に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-33/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-33/par-4
- 消費税法 第四十二条第一項第一号イ（課税資産の譲渡等及び特定課税仕入れについての中間申告） — https://japanlaw.org/ja/consumption-tax-act/art-42/par-1/item-1/sub-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1/item-1/sub-1
- 消費税法 附則第十二条第一項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-5031-11/art-12/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5031-11/art-12/par-1
- 租税特別措置法 第七十条の七第一項（非上場株式等についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-1
- 租税特別措置法 第七十条の七の二第一項（非上場株式等についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-1
- 租税特別措置法 第七十条の七の五第一項（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-1
- 租税特別措置法 第七十条の七の六第一項（非上場株式等についての相続税の納税猶予及び免除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-1
- 租税特別措置法 附則第七十八条第一項（輸出酒類販売場から移出する酒類に係る酒税の免税に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-78/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-20260918T180319-001, translated 2026-09-18
- This site's parser, version 211 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18