# 国税通則法 / Act on General Rules for National Taxes — 第十六条 (Article 16) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-16. 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: 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: 第十六条 (Article 16)（国税についての納付すべき税額の確定の方式） — address `art-16` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-general-rules-act/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-16 - 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. --- ### 第十六条（国税についての納付すべき税額の確定の方式） — Methods of Determining the Payable Tax Amount of National Tax caption: machine translation, not official art-16 · https://japanlaw.org/ja/national-tax-general-rules-act/art-16 · https://japanlaw.org/l/337AC0000000066/art-16 **第一項** 国税についての納付すべき税額の確定の手続については、次の各号に掲げるいずれかの方式によるものとし、これらの方式の内容は、当該各号に掲げるところによる。 art-16/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-16/par-1 · https://japanlaw.org/l/337AC0000000066/art-16/par-1 The procedure for determining the payable tax amount of national tax is to follow one of the methods set forth in the following items, and the content of those methods is as set forth in those items: machine translation, not official **一** 申告納税方式　納付すべき税額が納税者のする申告により確定することを原則とし、その申告がない場合又はその申告に係る税額の計算が国税に関する法律の規定に従つていなかつた場合その他当該税額が税務署長又は税関長の調査したところと異なる場合に限り、税務署長又は税関長の処分により確定する方式をいう。 art-16/par-1/item-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-16/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-16/par-1/item-1 self-assessment system: a method under which the payable tax amount is, in principle, determined by the return filed by the taxpayer, and is determined by a disposition of the district director or the director-general of a customs house only if no return has been filed, if the calculation of the tax amount in the return has not complied with the provisions of national tax laws, or if the tax amount otherwise differs from what the district director or the director-general of a customs house has found through examination; machine translation, not official **二** 賦課課税方式　納付すべき税額がもつぱら税務署長又は税関長の処分により確定する方式をいう。 art-16/par-1/item-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-16/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-16/par-1/item-2 official assessment system: a method under which the payable tax amount is determined exclusively by a disposition of the district director or the director-general of a customs house. machine translation, not official **第二項** 国税（前条第三項各号に掲げるものを除く。）についての納付すべき税額の確定が前項各号に掲げる方式のうちいずれの方式によりされるかは、次に定めるところによる。 art-16/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-16/par-2 · https://japanlaw.org/l/337AC0000000066/art-16/par-2 Which of the methods set forth in the items of the preceding paragraph is used to determine the payable tax amount of national tax (excluding the national taxes set forth in the items of paragraph (3) of the preceding Article) is as follows: machine translation, not official **一** 納税義務が成立する場合において、納税者が、国税に関する法律の規定により、納付すべき税額を申告すべきものとされている国税　申告納税方式 art-16/par-2/item-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-16/par-2/item-1 · https://japanlaw.org/l/337AC0000000066/art-16/par-2/item-1 national tax for which the taxpayer is required, under the provisions of national tax laws, to file a return of the payable tax amount when the tax liability is established: the self-assessment system; machine translation, not official **二** 前号に掲げる国税以外の国税　賦課課税方式 art-16/par-2/item-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-16/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-16/par-2/item-2 national tax other than that set forth in the preceding item: the official assessment system. machine translation, not official --- ## Cites - art-16/par-2: 前条第三項 → 国税通則法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-15/par-3 · https://japanlaw.org/l/337AC0000000066/art-15/par-3 - art-16/par-2: 前項 → 国税通則法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-16/par-1 · https://japanlaw.org/l/337AC0000000066/art-16/par-1 - art-16/par-2/item-2: 前号 → 国税通則法 第十六条第二項第一号 (Article 16, paragraph (2), item (i)), art-16/par-2/item-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-16/par-2/item-1 · https://japanlaw.org/l/337AC0000000066/art-16/par-2/item-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税通則法 第十六条第二項（国税についての納付すべき税額の確定の方式） — https://japanlaw.org/ja/national-tax-general-rules-act/art-16/par-2 · https://japanlaw.org/l/337AC0000000066/art-16/par-2 - 国税通則法 第十六条第二項第二号（国税についての納付すべき税額の確定の方式） — https://japanlaw.org/ja/national-tax-general-rules-act/art-16/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-16/par-2/item-2 --- ## 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-20260918T180319-003, translated 2026-09-18 - This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18