# 国税通則法 / Act on General Rules for National Taxes — 第二十二条 (Article 22) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-22. 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: 第二十二条 (Article 22)（郵送等に係る納税申告書等の提出時期） — address `art-22` - 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-22 - e-Gov law ID: 337AC0000000066 — 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. --- ### 第二十二条（郵送等に係る納税申告書等の提出時期） — Time of Filing of Tax Returns, etc. Sent by Mail, etc. caption: machine translation, not official art-22 · https://japanlaw.org/ja/national-tax-general-rules-act/art-22 **第一項** 納税申告書（当該申告書に添付すべき書類その他当該申告書の提出に関連して提出するものとされている書類を含む。）その他国税庁長官が定める書類が郵便又は信書便により提出された場合には、その郵便物又は信書便物の通信日付印により表示された日（その表示がないとき、又はその表示が明瞭でないときは、その郵便物又は信書便物について通常要する送付日数を基準とした場合にその日に相当するものと認められる日）にその提出がされたものとみなす。 art-22/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-22/par-1 If a tax return (including documents required to be attached to the return and any other documents required to be submitted in connection with the filing of the return) or any other document specified by the Commissioner of the National Tax Agency has been submitted by mail or correspondence delivery, it is deemed to have been submitted on the date shown by the date stamp on the mail or item of correspondence delivery (if there is no such indication, or if the indication is not clear, the date found to correspond to it based on the number of days normally required to deliver the mail or item of correspondence delivery). machine translation, not official ## Cited by 3 provisions cite this one. No official source publishes this direction. - 国税通則法 第二十三条第七項（更正の請求） — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-7 - 国税通則法 第三十一条第二項（課税標準申告） — https://japanlaw.org/ja/national-tax-general-rules-act/art-31/par-2 - 国税通則法 第七十七条第四項（不服申立期間） — https://japanlaw.org/ja/national-tax-general-rules-act/art-77/par-4 --- ## 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 225 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18