# 国税通則法 / Act on General Rules for National Taxes — 第二十条 (Article 20)

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- 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: 第二十条 (Article 20)（修正申告の効力） — address `art-20`
- 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-20
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-20
- 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.

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### 第二十条（修正申告の効力） — Effect of Amended Return
<sup>caption: machine translation, not official</sup>
<sup>art-20 · https://japanlaw.org/ja/national-tax-general-rules-act/art-20 · https://japanlaw.org/l/337AC0000000066/art-20</sup>

    **第一項**  修正申告書で既に確定した納付すべき税額を増加させるものの提出は、既に確定した納付すべき税額に係る部分の国税についての納税義務に影響を及ぼさない。
    <sup>art-20/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-20/par-1 · https://japanlaw.org/l/337AC0000000066/art-20/par-1</sup>
    The filing of an amended return that increases the tax amount payable that has already been determined does not affect the tax liability for the part of the national tax pertaining to the tax amount payable already determined.
    <sup>machine translation, not official</sup>

## Cited by

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

- 所得税法 第百五十一条の四第四項第一号（相続により取得した有価証券等の取得費の額に変更があつた場合等の修正申告の特例） — https://japanlaw.org/ja/income-tax-act/art-151-4/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-151-4/par-4/item-1
- 相続税法 第五十条第二項第一号（修正申告等に対する国税通則法の適用に関する特則） — https://japanlaw.org/ja/inheritance-tax-act/art-50/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-50/par-2/item-1
- 租税特別措置法 第二十八条の三第九項第一号（転廃業助成金等に係る課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-28-3/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-9/item-1
- 租税特別措置法 第三十条の二第七項第一号（山林所得に係る森林計画特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-30-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-30-2/par-7/item-1
- 租税特別措置法 第三十一条の二第十項第一号（優良住宅地の造成等のために土地等を譲渡した場合の長期譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-10/item-1
- 租税特別措置法 第三十三条の五第三項第一号（収用交換等に伴い代替資産を取得した場合の更正の請求、修正申告等） — https://japanlaw.org/ja/special-taxation-measures-act/art-33-5/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-3/item-1
- 租税特別措置法 第四十一条の三第三項第一号（住宅借入金等を有する場合の所得税額の特別控除の適用を受けた者が居住用財産に係る課税の特例を受ける場合の修正申告等） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3/par-3/item-1
- 租税特別措置法 第四十一条の五第十六項第一号（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-16/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-16/item-1
- 租税特別措置法 第四十一条の十九の四第十六項第一号（認定住宅等の新築等をした場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-16/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-16/item-1
- 租税特別措置法 第六十九条の三第四項第一号（在外財産等の価額が算定可能となつた場合の修正申告等） — https://japanlaw.org/ja/special-taxation-measures-act/art-69-3/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-4/item-1
- 租税特別措置法 第七十条の二第六項第一号（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-1 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-6/item-1
- 租税特別措置法 第七十条の三第六項第一号（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-3/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-6/item-1
- 租税特別措置法 第七十条の七の十四第四項第一号（医療法人の持分の放棄があつた場合の贈与税の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-4/item-1

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## 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-20260918T180319-004, 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