# 国税通則法 / Act on General Rules for National Taxes — 第三十六条 (Article 36) - 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: 第三十六条 (Article 36)（納税の告知） — address `art-36` - 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-36 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-36 - 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. --- ### 第三十六条（納税の告知） — Notice of Tax Payment caption: machine translation, not official art-36 · https://japanlaw.org/ja/national-tax-general-rules-act/art-36 · https://japanlaw.org/l/337AC0000000066/art-36 **第一項** 税務署長は、国税に関する法律の規定により次に掲げる国税（その滞納処分費を除く。次条において同じ。）を徴収しようとするときは、納税の告知をしなければならない。 art-36/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-36/par-1 · https://japanlaw.org/l/337AC0000000066/art-36/par-1 When the district director of the tax office intends to collect any of the following national taxes (excluding the expenses for the delinquent tax collection procedure thereof; the same applies in the following Article) under the provisions of the national tax laws, they must give notice of tax payment: machine translation, not official **一** 賦課課税方式による国税（過少申告加算税、無申告加算税及び前条第三項に規定する重加算税を除く。） art-36/par-1/item-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-36/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-36/par-1/item-1 a national tax subject to the official assessment system (excluding penalty tax for understatement, penalty tax for failure to file and the heavy penalty tax prescribed in paragraph (3) of the preceding Article); machine translation, not official **二** 源泉徴収等による国税でその法定納期限までに納付されなかつたもの art-36/par-1/item-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-36/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-36/par-1/item-2 national withholding tax that has not been paid by its statutory payment due date; machine translation, not official **三** 自動車重量税でその法定納期限までに納付されなかつたもの art-36/par-1/item-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-36/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-36/par-1/item-3 motor vehicle tonnage tax that has not been paid by its statutory payment due date; machine translation, not official **四** 登録免許税でその法定納期限までに納付されなかつたもの art-36/par-1/item-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-36/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-36/par-1/item-4 registration and license tax that has not been paid by its statutory payment due date. machine translation, not official **第二項** 前項の規定による納税の告知は、税務署長が、政令で定めるところにより、納付すべき税額、納期限及び納付場所を記載した納税告知書を送達して行う。ただし、担保として提供された金銭をもつて消費税等を納付させる場合その他政令で定める場合には、納税告知書の送達に代え、当該職員に口頭で当該告知をさせることができる。 art-36/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-36/par-2 · https://japanlaw.org/l/337AC0000000066/art-36/par-2 The notice of tax payment under the preceding paragraph is given by the district director of the tax office serving, as provided for by Cabinet Order, a written notice of tax payment stating the tax amount payable, the due date for payment and the place of payment; provided, however, that where consumption tax, etc. is to be paid with money provided as security, or in any other case specified by Cabinet Order, the district director may have the relevant official give the notice orally, in lieu of serving the written notice of tax payment. machine translation, not official --- ## Cites - art-36/par-1: 次条 → 国税通則法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/national-tax-general-rules-act/art-37 · https://japanlaw.org/l/337AC0000000066/art-37 - art-36/par-1/item-1: 前条第三項 → 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-36/par-2: 前項 → 国税通則法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-36/par-1 · https://japanlaw.org/l/337AC0000000066/art-36/par-1 ## Cited by 14 provisions cite this one. No official source publishes this direction. - 健康保険法 第二百四条第一項第十六号（機構への厚生労働大臣の権限に係る事務の委任） — https://japanlaw.org/ja/health-insurance-act/art-204/par-1/item-16 · https://japanlaw.org/l/211AC0000000070/art-204/par-1/item-16 - 厚生年金保険法 第百条の四第一項第三十号（機構への厚生労働大臣の権限に係る事務の委任） — https://japanlaw.org/ja/employees-pension-insurance-act/art-100-4/par-1/item-30 · https://japanlaw.org/l/329AC0000000115/art-100-4/par-1/item-30 - 国税通則法 第三十六条第二項（納税の告知） — https://japanlaw.org/ja/national-tax-general-rules-act/art-36/par-2 · https://japanlaw.org/l/337AC0000000066/art-36/par-2 - 国税通則法 第三十七条第一項（督促） — https://japanlaw.org/ja/national-tax-general-rules-act/art-37/par-1 · https://japanlaw.org/l/337AC0000000066/art-37/par-1 - 国税通則法 第四十五条第一項（税関長又は国税局長が徴収する場合の読替規定） — https://japanlaw.org/ja/national-tax-general-rules-act/art-45/par-1 · https://japanlaw.org/l/337AC0000000066/art-45/par-1 - 国税通則法 第四十五条第二項（税関長又は国税局長が徴収する場合の読替規定） — https://japanlaw.org/ja/national-tax-general-rules-act/art-45/par-2 · https://japanlaw.org/l/337AC0000000066/art-45/par-2 - 国税通則法 第六十一条第三項（延滞税の額の計算の基礎となる期間の特例） — https://japanlaw.org/ja/national-tax-general-rules-act/art-61/par-3 · https://japanlaw.org/l/337AC0000000066/art-61/par-3 - 国税通則法 第六十七条第一項（不納付加算税） — https://japanlaw.org/ja/national-tax-general-rules-act/art-67/par-1 · https://japanlaw.org/l/337AC0000000066/art-67/par-1 - 国税通則法 第六十八条第四項第一号（重加算税） — https://japanlaw.org/ja/national-tax-general-rules-act/art-68/par-4/item-1 · https://japanlaw.org/l/337AC0000000066/art-68/par-4/item-1 - 国税通則法 第七十四条の七の二第二項第一号（特定事業者等への報告の求め） — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-2/item-1 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-2/item-1 - 国税通則法 第七十四条の十一第一項（調査の終了の際の手続） — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-11/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-11/par-1 - 国税通則法 第八十五条第一項（納税地異動の場合における再調査の請求先等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-85/par-1 · https://japanlaw.org/l/337AC0000000066/art-85/par-1 - 租税特別措置法 附則第二条第二項（国税に関する一般的経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3371-67/art-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3371-67/art-2/par-2 - 租税特別措置法 附則第九十三条第八項（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-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-8 --- ## 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-20260918T180319-008, translated 2026-09-18 - This site's parser, version 211 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18