# 国税通則法 / Act on General Rules for National Taxes — 第二十九条 (Article 29)
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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: 第二十九条 (Article 29)（更正等の効力） — address `art-29`
- 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-29
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-29
- 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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### 第二十九条（更正等の効力） — Effect of Reassessment, etc.
caption: machine translation, not official
art-29 · https://japanlaw.org/ja/national-tax-general-rules-act/art-29 · https://japanlaw.org/l/337AC0000000066/art-29
**第一項** 第二十四条（更正）又は第二十六条（再更正）の規定による更正（以下第七十二条（国税の徴収権の消滅時効）までにおいて「更正」という。）で既に確定した納付すべき税額を増加させるものは、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。
art-29/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-29/par-1 · https://japanlaw.org/l/337AC0000000066/art-29/par-1
A reassessment under the provisions of Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) (hereinafter referred to as a "reassessment" in the provisions up to Article 72 (Extinctive Prescription of the Right to Collection of National Tax)) that increases the tax amount payable already determined does not affect the tax liability for the part of the national tax pertaining to the tax amount payable already determined.
machine translation, not official
**第二項** 既に確定した納付すべき税額を減少させる更正は、その更正により減少した税額に係る部分以外の部分の国税についての納税義務に影響を及ぼさない。
art-29/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-29/par-2 · https://japanlaw.org/l/337AC0000000066/art-29/par-2
A reassessment that decreases the tax amount payable already determined does not affect the tax liability for the part of the national tax other than the part pertaining to the tax amount decreased by the reassessment.
machine translation, not official
**第三項** 更正又は決定を取り消す処分又は判決は、その処分又は判決により減少した税額に係る部分以外の部分の国税についての納税義務に影響を及ぼさない。
art-29/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-29/par-3 · https://japanlaw.org/l/337AC0000000066/art-29/par-3
A disposition or judgment revoking a reassessment or determination does not affect the tax liability for the part of the national tax other than the part pertaining to the tax amount decreased by the disposition or judgment.
machine translation, not official
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## Cites
- art-29/par-1: 第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24
- art-29/par-1: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-29/par-1: 第七十二条 → 国税通則法 第七十二条 (Article 72), art-72 — https://japanlaw.org/ja/national-tax-general-rules-act/art-72 · https://japanlaw.org/l/337AC0000000066/art-72
## Cited by
1 provision cites this one. No official source publishes this direction.
- 国税通則法 第三十二条第五項（賦課決定） — https://japanlaw.org/ja/national-tax-general-rules-act/art-32/par-5 · https://japanlaw.org/l/337AC0000000066/art-32/par-5
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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-20260918T180319-005, 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