# 国税通則法 / Act on General Rules for National Taxes — 第三十一条 (Article 31) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-31. 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: 第三十一条 (Article 31)（課税標準申告） — address `art-31` - 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-31 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-31 - 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. --- ### 第三十一条（課税標準申告） — Tax Basis Return caption: machine translation, not official art-31 · https://japanlaw.org/ja/national-tax-general-rules-act/art-31 · https://japanlaw.org/l/337AC0000000066/art-31 **第一項** 賦課課税方式による国税の納税者は、国税に関する法律の定めるところにより、その国税の課税標準を記載した申告書をその提出期限までに税務署長に提出しなければならない。 art-31/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-31/par-1 · https://japanlaw.org/l/337AC0000000066/art-31/par-1 A taxpayer of a national tax subject to the official assessment system must, as provided for in the national tax laws, file a return stating the tax basis of the national tax with the district director of the tax office by the due date for filing it. machine translation, not official **第二項** 第二十一条第一項（納税申告書の提出先）及び第二十二条（郵送等に係る納税申告書等の提出時期）の規定は、前項の申告書（以下「課税標準申告書」という。）について準用する。 art-31/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-31/par-2 · https://japanlaw.org/l/337AC0000000066/art-31/par-2 The provisions of Article 21, paragraph (1) (Place for Filing Tax Returns) and Article 22 (Time of Filing of Tax Returns, etc. Sent by Mail, etc.) apply mutatis mutandis to the return referred to in the preceding paragraph (hereinafter referred to as a "tax basis return"). machine translation, not official --- ## Cites - art-31/par-2: 第二十一条第一項 → 国税通則法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-21/par-1 · https://japanlaw.org/l/337AC0000000066/art-21/par-1 - art-31/par-2: 第二十二条 → 国税通則法 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/national-tax-general-rules-act/art-22 · https://japanlaw.org/l/337AC0000000066/art-22 - art-31/par-2: 前項 → 国税通則法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-31/par-1 · https://japanlaw.org/l/337AC0000000066/art-31/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 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 · https://japanlaw.org/l/337AC0000000066/art-31/par-2 - 国税通則法 第三十三条第三項（賦課決定の所轄庁等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-33/par-3 · https://japanlaw.org/l/337AC0000000066/art-33/par-3 --- ## 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 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-006, 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