# 国税通則法 / Act on General Rules for National Taxes — 第二条 (Article 2) - 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: 第二条 (Article 2)（定義） — address `art-2` - 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-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-2 - 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. --- ### 第二条（定義） — (Definitions) caption: Ministry of Justice translation — Japanese Law Translation Database System art-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-2 · https://japanlaw.org/l/337AC0000000066/art-2 **第一項** この法律において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。 art-2/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-2/par-1 In this Act, the meanings of the terms set forth in the following items are as prescribed respectively in those items: machine translation, not official **一** 国税　国が課する税のうち関税、とん税、特別とん税、森林環境税及び特別法人事業税以外のものをいう。 art-2/par-1/item-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-1 national tax: a tax that the national government imposes, other than customs duty, tonnage tax, special tonnage tax, forest environment tax, and special corporate enterprise tax; machine translation, not official **二** 源泉徴収等による国税　源泉徴収に係る所得税及び国際観光旅客税法（平成三十年法律第十六号）第二条第一項第七号（定義）に規定する特別徴収に係る国際観光旅客税（これらの税に係る附帯税を除く。）をいう。 art-2/par-1/item-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-2 national withholding tax: income tax subject to withholding and international tourist tax subject to special collection as prescribed in Article 2, paragraph (1), item (vii) (Definitions) of the International Tourist Tax Act (Act No. 16 of 2018) (excluding accessory tax pertaining to these taxes); machine translation, not official **三** 消費税等　消費税、酒税、たばこ税、揮発油税、地方揮発油税、石油ガス税及び石油石炭税をいう。 art-2/par-1/item-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-3 consumption tax, etc.: consumption tax, liquor tax, tobacco tax, gasoline tax, local gasoline tax, petroleum gas tax, and petroleum and coal tax; machine translation, not official **四** 附帯税　国税のうち延滞税、利子税、過少申告加算税、無申告加算税、不納付加算税及び重加算税をいう。 art-2/par-1/item-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-4 accessory tax: from among national taxes, delinquent tax, interest tax, penalty tax for understatement, penalty tax for failure to file, penalty tax for non-payment, and heavy penalty tax; machine translation, not official **五** 納税者　国税に関する法律の規定により国税（源泉徴収等による国税を除く。）を納める義務がある者（国税徴収法（昭和三十四年法律第百四十七号）に規定する第二次納税義務者及び国税の保証人を除く。）及び源泉徴収等による国税を徴収して国に納付しなければならない者をいう。 art-2/par-1/item-5 · https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-5 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-5 taxpayer: a person who is obligated to pay a national tax (excluding national withholding tax) under the provisions of the national tax laws (excluding a person secondarily liable for tax payment and a guarantor of a national tax as prescribed in the National Tax Collection Act (Act No. 147 of 1959)) and a person who must collect national withholding tax and pay it to the national government; machine translation, not official **六** 納税申告書　申告納税方式による国税に関し国税に関する法律の規定により次に掲げるいずれかの事項その他当該事項に関し必要な事項を記載した申告書をいい、国税に関する法律の規定による国税の還付金（以下「還付金」という。）の還付を受けるための申告書でこれらのいずれかの事項を記載したものを含むものとする。 art-2/par-1/item-6 · https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-6 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-6 tax return: a return in which any of the matters listed below, and other necessary matters concerning the matters, are stated in relation to a national tax using the self-assessment system pursuant to the provisions of the national tax laws, including a return for receiving payment of a national tax refund under the provisions of the national tax laws (hereinafter referred to as a "refund") in which any of these matters is stated: Ministry of Justice translation — Japanese Law Translation Database System **イ** 課税標準（国税に関する法律に課税標準額又は課税標準数量の定めがある国税については、課税標準額又は課税標準数量。以下同じ。） art-2/par-1/item-6/sub-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-6/sub-1 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-6/sub-1 The tax basis (in the case of a national tax for which the tax basis amount or the tax basis quantity is provided under the national tax laws, such tax basis amount or tax basis quantity; the same applies hereinafter); Ministry of Justice translation — Japanese Law Translation Database System **ロ** 課税標準から控除する金額 art-2/par-1/item-6/sub-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-6/sub-2 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-6/sub-2 The amount to be deducted from the tax basis; Ministry of Justice translation — Japanese Law Translation Database System **ハ** 次に掲げる金額（以下「純損失等の金額」という。） art-2/par-1/item-6/sub-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-6/sub-3 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-6/sub-3 Any of the following amounts (hereinafter referred to as the "amount of net loss, etc."): Ministry of Justice translation — Japanese Law Translation Database System **（１）** 所得税法（昭和四十年法律第三十三号）に規定する純損失の金額又は雑損失の金額でその年以前において生じたもののうち、同法の規定により翌年以後の年分の所得の金額の計算上順次繰り越して控除し、又は前年分の所得に係る還付金の額の計算の基礎とすることができるもの art-2/par-1/item-6/sub-3/sub2-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-6/sub-3/sub2-1 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-6/sub-3/sub2-1 The amount of net loss or the amount of casualty loss as prescribed in the Income Tax Act (Act No. 33 of 1965) that arose in or before the year in question, which, pursuant to the provisions of that Act, may be carried forward and deducted in sequence in calculating the amount of income for the following year or subsequent years, or may be used as the basis for calculating the amount of a refund pertaining to income for the previous year; machine translation, not official **（２）** 法人税法（昭和四十年法律第三十四号）に規定する欠損金額でその事業年度以前において生じたもの（同法第五十七条第二項（欠損金の繰越し）の規定により欠損金額とみなされたものを含む。）のうち、同法の規定により翌事業年度以後の事業年度分の所得の金額の計算上順次繰り越して控除し、又は前事業年度以前の事業年度分の所得に係る還付金の額の計算の基礎とすることができるもの art-2/par-1/item-6/sub-3/sub2-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-6/sub-3/sub2-2 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-6/sub-3/sub2-2 The amount of loss as prescribed in the Corporation Tax Act (Act No. 34 of 1965) that arose in or before the business year in question (including an amount deemed to be an amount of loss pursuant to the provisions of Article 57, paragraph (2) (Carryforward of Losses) of that Act), which, pursuant to the provisions of that Act, may be carried forward and deducted in sequence in calculating the amount of income for the following business year or subsequent business years, or may be used as the basis for calculating the amount of a refund pertaining to income for the previous business year or any earlier business year; machine translation, not official **（３）** 相続税法（昭和二十五年法律第七十三号）第二十一条の十二（相続時精算課税に係る贈与税の特別控除）の規定により同条の規定の適用を受けて控除した金額がある場合における当該金額の合計額を二千五百万円から控除した残額 art-2/par-1/item-6/sub-3/sub2-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-6/sub-3/sub2-3 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-6/sub-3/sub2-3 If there is an amount deducted through application of Article 21-12 (Special Deduction for Gift Tax under the Settlement at the Time of Inheritance Taxation) of the Inheritance Tax Act (Act No. 73 of 1950) pursuant to the provisions of that Article, the balance remaining after deducting the total of those amounts from 25 million yen. machine translation, not official **ニ** 納付すべき税額 art-2/par-1/item-6/sub-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-6/sub-4 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-6/sub-4 The payable tax amount; Ministry of Justice translation — Japanese Law Translation Database System **ホ** 還付金の額に相当する税額 art-2/par-1/item-6/sub-5 · https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-6/sub-5 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-6/sub-5 The tax amount equivalent to the amount of a refund; Ministry of Justice translation — Japanese Law Translation Database System **ヘ** ニの税額の計算上控除する金額又は還付金の額の計算の基礎となる税額 art-2/par-1/item-6/sub-6 · https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-6/sub-6 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-6/sub-6 The amount to be deducted from the calculation of the tax amount set forth in (d) or the tax amount to be used as the basis for the calculation of the amount of a refund; Ministry of Justice translation — Japanese Law Translation Database System **七** 法定申告期限　国税に関する法律の規定により納税申告書を提出すべき期限をいう。 art-2/par-1/item-7 · https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-7 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-7 statutory tax return due date:the due date for filing a tax return under the provisions of the national tax laws; or Ministry of Justice translation — Japanese Law Translation Database System **八** 法定納期限　国税に関する法律の規定により国税を納付すべき期限（次に掲げる国税については、それぞれ次に定める期限又は日）をいう。この場合において、第三十八条第二項（繰上請求）に規定する繰上げに係る期限及び所得税法若しくは相続税法の規定による延納（以下「延納」という。）、第四十七条第一項（納税の猶予の通知等）に規定する納税の猶予又は徴収若しくは滞納処分に関する猶予に係る期限は、当該国税を納付すべき期限に含まれないものとする。 art-2/par-1/item-8 · https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-8 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-8 statutory payment due date: the due date for payment of a national tax under the provisions of the national tax laws (in the case of the national taxes listed below, the due date or the day specified respectively therein); in this case, the due date advanced as prescribed in Article 38, paragraph (2) (Advance Demand) and the due date extended by postponement of tax payment under the provisions of the Income Tax Act or the Inheritance Tax Act (hereinafter referred to as "postponement of tax payment"), extended under a tax payment grace period as prescribed in Article 47, paragraph (1) (Notice of Tax Payment Grace Period) or extended by a collection grace period or a delinquent tax collection procedure execution grace period are not to be regarded as the due date for payment of the national tax: machine translation, not official **イ** 第三十五条第二項（申告納税方式による国税等の納付）の規定により納付すべき国税　その国税の額をその国税に係る期限内申告書に記載された納付すべき税額とみなして国税に関する法律の規定を適用した場合におけるその国税を納付すべき期限 art-2/par-1/item-8/sub-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-8/sub-1 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-8/sub-1 A national tax payable under the provisions of Article 35, paragraph (2) (Payment of National Tax using the Self-Assessment System): the due date for payment of the national tax where the provisions of the national tax laws are applied after deeming the amount of national tax to be the payable tax amount that was stated in the return filed by the due date in connection with the national tax; machine translation, not official **ロ** 国税に関する法律の規定により国税を納付すべき期限とされている日後に納税の告知がされた国税（ハ又はニに掲げる国税に該当するものを除く。）　当該期限 art-2/par-1/item-8/sub-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-8/sub-2 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-8/sub-2 A national tax (excluding a national tax which falls under the categories listed in (c) or (d)) for which notice of tax payment is given after a day designated as the due date for payment of the national tax pursuant to the provisions of the national tax laws:the due date; Ministry of Justice translation — Japanese Law Translation Database System **ハ** 国税に関する法律の規定により一定の事実が生じた場合に直ちに徴収するものとされている賦課課税方式による国税　当該事実が生じた日 art-2/par-1/item-8/sub-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-8/sub-3 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-8/sub-3 A national tax subject to the official assessment system that is to be collected immediately upon the occurrence of a certain event pursuant to the provisions of national tax laws:the day on which the event occurs; Ministry of Justice translation — Japanese Law Translation Database System **ニ** 附帯税　その納付又は徴収の基因となる国税を納付すべき期限（当該国税がイからハまでに掲げる国税に該当する場合には、それぞれ当該国税に係るイからハまでに掲げる期限（地価税に係る過少申告加算税、無申告加算税及び第三十五条第三項に規定する重加算税については、先に到来する期限）又は日） art-2/par-1/item-8/sub-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-8/sub-4 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-8/sub-4 Accessory tax: the due date for payment of the national tax which is the cause of the payment or collection of such accessory tax (if the national tax falls under any of the national tax categories listed in (a) through (c), the due date or day listed respectively in (a) through (c) which pertains to the national tax (in the case of penalty taxes for understatement and for failure to file as well as the heavy penalty tax prescribed in Article 35, paragraph (3), which pertains to land value tax, the earlier due date)). machine translation, not official **九** 課税期間　国税に関する法律の規定により国税の課税標準の計算の基礎となる期間（課税資産の譲渡等（消費税法（昭和六十三年法律第百八号）第二条第一項第九号（定義）に規定する課税資産の譲渡等をいい、同項第八号の二に規定する特定資産の譲渡等に該当するものを除く。第十五条第二項第七号（納税義務の成立及びその納付すべき税額の確定）において同じ。）及び特定課税仕入れ（同法第五条第一項（納税義務者）に規定する特定課税仕入れをいう。同号において同じ。）に課される消費税（以下「課税資産の譲渡等に係る消費税」という。）については、同法第十九条（課税期間）に規定する課税期間）をいう。 art-2/par-1/item-9 · https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-9 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-9 taxable period: the period that serves as the basis for calculating the tax basis of a national tax under the provisions of the national tax laws (for consumption tax imposed on the taxable transfer, etc. of assets (meaning the taxable transfer, etc. of assets as prescribed in Article 2, paragraph (1), item (ix) (Definitions) of the Consumption Tax Act (Act No. 108 of 1988), excluding that which falls under the category of the transfer, etc. of specified assets as prescribed in item (viii)-2 of that paragraph; the same applies in Article 15, paragraph (2), item (vii) (Establishment of Tax Liability and Determination of the Payable Tax Amount)) and on specified taxable purchases (meaning specified taxable purchases as prescribed in Article 5, paragraph (1) (Taxpayers) of that Act; the same applies in that item) (hereinafter referred to as "consumption tax on the transfer, etc. of a taxable asset"), the taxable period prescribed in Article 19 (Taxable Period) of that Act); machine translation, not official **十** 強制換価手続　滞納処分（その例による処分を含む。）、強制執行、担保権の実行としての競売、企業担保権の実行手続、企業価値担保権の実行手続及び破産手続をいう。 art-2/par-1/item-10 · https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-10 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-10 compulsory liquidation procedure: a delinquent tax collection procedure (including a disposition conducted in accordance with the rules for that procedure), compulsory execution, an auction for the exercise of a security interest, proceedings for the exercise of an enterprise mortgage, proceedings for the exercise of an enterprise value charge, and bankruptcy proceedings; machine translation, not official --- ## Cites - art-2/par-1/item-2: 国際観光旅客税法（平成三十年法律第十六号）第二条第一項第七号 → e-Gov law 430AC0000000016, 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — not held in this collection - art-2/par-1/item-6/sub-3/sub2-2: 同法第五十七条第二項 → 法人税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-2 · https://japanlaw.org/l/340AC0000000034/art-57/par-2 - art-2/par-1/item-6/sub-3/sub2-3: 相続税法（昭和二十五年法律第七十三号）第二十一条の十二 → 相続税法 第二十一条の十二 (Article 21-12), art-21-12 — https://japanlaw.org/ja/inheritance-tax-act/art-21-12 · https://japanlaw.org/l/325AC0000000073/art-21-12 - art-2/par-1/item-8: 第三十八条第二項 → 国税通則法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-38/par-2 · https://japanlaw.org/l/337AC0000000066/art-38/par-2 - art-2/par-1/item-8: 第四十七条第一項 → 国税通則法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-47/par-1 · https://japanlaw.org/l/337AC0000000066/art-47/par-1 - art-2/par-1/item-8/sub-1: 第三十五条第二項 → 国税通則法 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-35/par-2 · https://japanlaw.org/l/337AC0000000066/art-35/par-2 - art-2/par-1/item-8/sub-4: 第三十五条第三項 → 国税通則法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-35/par-3 · https://japanlaw.org/l/337AC0000000066/art-35/par-3 - art-2/par-1/item-9: 消費税法（昭和六十三年法律第百八号）第二条第一項第九号 → 消費税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-9 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-9 - art-2/par-1/item-9: 同項第八号の二 → 消費税法 第二条第一項第八号の二 (Article 2, paragraph (1), item (viii-2)), art-2/par-1/item-8-2 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-8-2 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-8-2 - art-2/par-1/item-9: 第十五条第二項第七号 → 国税通則法 第十五条第二項第七号 (Article 15, paragraph (2), item (vii)), art-15/par-2/item-7 — https://japanlaw.org/ja/national-tax-general-rules-act/art-15/par-2/item-7 · https://japanlaw.org/l/337AC0000000066/art-15/par-2/item-7 - art-2/par-1/item-9: 同法第五条第一項 → 消費税法 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-5/par-1 · https://japanlaw.org/l/363AC0000000108/art-5/par-1 - art-2/par-1/item-9: 同法第十九条 → 消費税法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/consumption-tax-act/art-19 · https://japanlaw.org/l/363AC0000000108/art-19 ## Cited by 64 provisions cite this one. No official source publishes this direction. - 住民基本台帳法 別表第一 — https://japanlaw.org/ja/residential-basic-book-act/appdx-1 · https://japanlaw.org/l/342AC0000000081/appdx-1 - 国税通則法 第十九条第一項（修正申告） — https://japanlaw.org/ja/national-tax-general-rules-act/art-19/par-1 · https://japanlaw.org/l/337AC0000000066/art-19/par-1 - 国税通則法 附則第二条第一項（国税の更正、決定等の期間制限に関する経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3561-54/art-2/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3561-54/art-2/par-1 - 国税通則法 附則第二項 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-4/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-3591-4/par-2 - 国税通則法 附則第十二条第三項（国税通則法の一部改正に伴う経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-5/art-12/par-3 · https://japanlaw.org/l/337AC0000000066/suppl-3591-5/art-12/par-3 - 国税通則法 附則第三十八条第一項（国税通則法の一部改正に伴う経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3621-96/art-38/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3621-96/art-38/par-1 - 国税通則法 附則第三十八条第二項（国税通則法の一部改正に伴う経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3621-96/art-38/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-3621-96/art-38/par-2 - 国税通則法 附則第十七条第二項（国税通則法の一部改正に伴う経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4161-14/art-17/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4161-14/art-17/par-2 - 国税通則法 附則第七十三条第一項（無申告加算税に関する経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10/art-73/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-73/par-1 - 国税通則法 附則第七十四条第一項（不納付加算税に関する経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10/art-74/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-74/par-1 - 国税通則法 附則第三十七条第二項（国税の更正の期間制限に関する経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114/art-37/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-37/par-2 - 国税通則法 附則第五十三条第一項（国税通則法の一部改正に伴う経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4271-9/art-53/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4271-9/art-53/par-1 - 国税通則法 附則第五十四条第三項（国税通則法の一部改正に伴う経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4281-15/art-54/par-3 · https://japanlaw.org/l/337AC0000000066/suppl-4281-15/art-54/par-3 - 国税通則法 附則第四十条第二項（国税通則法の一部改正に伴う経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4/art-40/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-40/par-2 - 国税通則法 附則第二十七条第一項（国税通則法の一部改正に伴う経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4311-6/art-27/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6/art-27/par-1 - 所得税法 第二条第一項第四十六号（定義） — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-46 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-46 - 所得税法 第九条第一項第十号（非課税所得） — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-10 - 所得税法 第百三十五条第一項第四号（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-4 · https://japanlaw.org/l/340AC0000000033/art-135/par-1/item-4 - 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 第六条第一項第十六号（定義） — https://japanlaw.org/ja/reconstruction-funding-act/art-6/par-1/item-16 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-16 - 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 第二十八条第一項（源泉徴収義務等） — https://japanlaw.org/ja/reconstruction-funding-act/art-28/par-1 · https://japanlaw.org/l/423AC0000000117/art-28/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 第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等） — https://japanlaw.org/ja/reconstruction-funding-act/art-33/par-1 · https://japanlaw.org/l/423AC0000000117/art-33/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 第三十三条第三項第二号（復興特別所得税に係る所得税法の適用の特例等） — https://japanlaw.org/ja/reconstruction-funding-act/art-33/par-3/item-2 · https://japanlaw.org/l/423AC0000000117/art-33/par-3/item-2 - 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 第四十条第一項第十八号（定義） — https://japanlaw.org/ja/reconstruction-funding-act/art-40/par-1/item-18 · https://japanlaw.org/l/423AC0000000117/art-40/par-1/item-18 - 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 第六十三条第八項第一号（復興特別法人税に係る法人税法の適用の特例等） — https://japanlaw.org/ja/reconstruction-funding-act/art-63/par-8/item-1 · https://japanlaw.org/l/423AC0000000117/art-63/par-8/item-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 第六十三条第八項第二号（復興特別法人税に係る法人税法の適用の特例等） — https://japanlaw.org/ja/reconstruction-funding-act/art-63/par-8/item-2 · https://japanlaw.org/l/423AC0000000117/art-63/par-8/item-2 - 法人税法 第二条第一項第四十一号（定義） — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-41 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-41 - 法人税法 附則第二項 — https://japanlaw.org/ja/corporation-tax-act/suppl-3591-4/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3591-4/par-2 - 消費税法 第二条第一項第十九号（定義） — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-19 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-19 - 消費税法 第二十八条第四項（課税標準） — https://japanlaw.org/ja/consumption-tax-act/art-28/par-4 · https://japanlaw.org/l/363AC0000000108/art-28/par-4 - 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 - 相続税法 第三十七条第三項（贈与税についての更正、決定等の期間制限の特則） — https://japanlaw.org/ja/inheritance-tax-act/art-37/par-3 · https://japanlaw.org/l/325AC0000000073/art-37/par-3 - 相続税法 第三十七条第四項（贈与税についての更正、決定等の期間制限の特則） — https://japanlaw.org/ja/inheritance-tax-act/art-37/par-4 · https://japanlaw.org/l/325AC0000000073/art-37/par-4 - 破産法 第九十七条第一項第五号（破産債権に含まれる請求権） — https://japanlaw.org/ja/bankruptcy-act/art-97/par-1/item-5 · https://japanlaw.org/l/416AC0000000075/art-97/par-1/item-5 - 租税特別措置法 第三十七条の十二の二第十項（上場株式等に係る譲渡損失の損益通算及び繰越控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-10 - 租税特別措置法 第三十七条の十三第四項（特定中小会社が発行した株式の取得に要した金額の控除等） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-4 - 租税特別措置法 第三十七条の十三第十三項（特定中小会社が発行した株式の取得に要した金額の控除等） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-13 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-13 - 租税特別措置法 第三十九条第九項（相続財産に係る譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-9 · https://japanlaw.org/l/332AC0000000026/art-39/par-9 - 租税特別措置法 第四十条の三の三第二十二項第一号（非居住者の内部取引に係る課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-22/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-22/item-1 - 租税特別措置法 第四十条の三の三第二十二項第二号（非居住者の内部取引に係る課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-22/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-22/item-2 - 租税特別措置法 第四十条の三の三第二十三項（非居住者の内部取引に係る課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-23 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-23 - 租税特別措置法 第四十条の三の四第六項（内部取引に係る課税の特例に係る納税の猶予） — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-6 - 租税特別措置法 第四十一条の五第十二項第四号（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-5/par-12/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-12/item-4 - 租税特別措置法 第四十一条の五の二第十二項第四号（特定居住用財産の譲渡損失の損益通算及び繰越控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-5-2/par-12/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-12/item-4 - 租税特別措置法 第四十一条の十五第六項（先物取引の差金等決済に係る損失の繰越控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-15/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-6 - 租税特別措置法 第四十一条の十九第三項（特定の基準所得金額の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-3 - 租税特別措置法 第四十二条の四第三項第一号ハ（試験研究を行つた場合の法人税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-3/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-3/item-1/sub-3 - 租税特別措置法 第四十二条の四第十九項第二号（試験研究を行つた場合の法人税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-19/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-2 - 租税特別措置法 第六十六条の四第二十七項第一号（国外関連者との取引に係る課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-27/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27/item-1 - 租税特別措置法 第六十六条の四第二十七項第二号（国外関連者との取引に係る課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-27/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27/item-2 - 租税特別措置法 第六十六条の四第二十七項第三号（国外関連者との取引に係る課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-27/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27/item-3 - 租税特別措置法 第六十六条の四第二十八項（国外関連者との取引に係る課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-28 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-28 - 租税特別措置法 第六十六条の四の二第六項（国外関連者との取引に係る課税の特例に係る納税の猶予） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-6 - 租税特別措置法 第六十六条の七第四項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-4 - 租税特別措置法 第六十六条の九の三第三項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-3 - 租税特別措置法 第七十条の二第六項第四号（直系尊属から住宅取得等資金の贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2/par-6/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-6/item-4 - 租税特別措置法 第九十条の十二の二第三項（自動車重量税の納付の事実の確認等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-3 - 租税特別措置法 附則第二十二条第一項（沖縄の特定中小企業者が経営革新設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-22/par-1 - 租税特別措置法 附則第三十三条第一項（沖縄の特定中小連結法人が経営革新設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-33/par-1 - 租税特別措置法 附則第一条第一項第十一号イ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-11/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-11/sub-1 - 租税特別措置法 附則第九十三条第四項（自動車重量税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-4 - …and 4 more at https://japanlaw.org/ja/national-tax-general-rules-act/art-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-20260918T174921-001, translated 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch national-tax-general-rules-act-20261013T223841-001, translated 2026-10-14 - This site's parser, version 211 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18