# 国税通則法 / Act on General Rules for National Taxes — 第三十七条 (Article 37) - 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: 第三十七条 (Article 37)（督促） — address `art-37` - 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-37 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-37 - 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. --- ### 第三十七条（督促） — (Demand) caption: Ministry of Justice translation — Japanese Law Translation Database System art-37 · https://japanlaw.org/ja/national-tax-general-rules-act/art-37 · https://japanlaw.org/l/337AC0000000066/art-37 **第一項** 納税者がその国税を第三十五条（申告納税方式による国税の納付）又は前条第二項の納期限（予定納税に係る所得税については、所得税法第百四条第一項、第百七条第一項又は第百十五条（予定納税額の納付）（これらの規定を同法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の納期限とし、延滞税及び利子税については、その計算の基礎となる国税のこれらの納期限とする。以下「納期限」という。）までに完納しない場合には、税務署長は、その国税が次に掲げる国税である場合を除き、その納税者に対し、督促状によりその納付を督促しなければならない。 art-37/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-37/par-1 · https://japanlaw.org/l/337AC0000000066/art-37/par-1 Where a taxpayer fails to pay a national tax in full by the due date for payment set forth in Article 35 (Payment of National Tax under Self-Assessment System) or paragraph (2) of the preceding Article (in the case of income tax subject to estimated tax prepayment, the due date for payment set forth in Article 104, paragraph (1), Article 107, paragraph (1) or Article 115 (Payment of Amount of Estimated Tax Prepayment) of the Income Tax Act applies (including cases where these provisions are applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the Act), and in the case of delinquent tax and interest tax, the due date for payment of the national tax used as the basis for the calculation thereof applies; hereinafter referred to as the "due date for payment"), the district director of the tax office must demand that such taxpayer pay the national tax by sending a demand letter, except where the national tax falls into any of the following categories: Ministry of Justice translation — Japanese Law Translation Database System **一** 次条第一項若しくは第三項又は国税徴収法第百五十九条（保全差押）の規定の適用を受けた国税 art-37/par-1/item-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-37/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-37/par-1/item-1 national tax subject to the provisions of paragraph (1) or (3) of the following Article, or Article 159 (Preservative Seizure) of the National Tax Collection Act; or Ministry of Justice translation — Japanese Law Translation Database System **二** 国税に関する法律の規定により一定の事実が生じた場合に直ちに徴収するものとされている国税 art-37/par-1/item-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-37/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-37/par-1/item-2 national tax to be collected immediately upon the occurrence of a certain event pursuant to the provisions of the national tax laws. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の督促状は、国税に関する法律に別段の定めがあるものを除き、その国税の納期限から五十日以内に発するものとする。 art-37/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-37/par-2 · https://japanlaw.org/l/337AC0000000066/art-37/par-2 The demand letter referred to in the preceding paragraph is to be issued within 50 days from the due date for payment of the national tax, except as otherwise provided for in the national tax laws. machine translation, not official **第三項** 第一項の督促をする場合において、その督促に係る国税についての延滞税又は利子税があるときは、その延滞税又は利子税につき、あわせて督促しなければならない。 art-37/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-37/par-3 · https://japanlaw.org/l/337AC0000000066/art-37/par-3 When making the demand referred to in paragraph (1), if there is any delinquent tax or interest tax on the national tax to which the demand pertains, the district director of the tax office must also demand payment of that delinquent tax or interest tax. machine translation, not official --- ## Cites - art-37/par-1: 第三十五条 → 国税通則法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/national-tax-general-rules-act/art-35 · https://japanlaw.org/l/337AC0000000066/art-35 - art-37/par-1: 前条第二項 → 国税通則法 第三十六条第二項 (Article 36, paragraph (2)), 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 - art-37/par-1: 所得税法第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/ja/income-tax-act/art-104/par-1 · https://japanlaw.org/l/340AC0000000033/art-104/par-1 - art-37/par-1: 第百七条第一項 → 所得税法 第百七条第一項 (Article 107, paragraph (1)), art-107/par-1 — https://japanlaw.org/ja/income-tax-act/art-107/par-1 · https://japanlaw.org/l/340AC0000000033/art-107/par-1 - art-37/par-1: 第百十五条 → 所得税法 第百十五条 (Article 115), art-115 — https://japanlaw.org/ja/income-tax-act/art-115 · https://japanlaw.org/l/340AC0000000033/art-115 - art-37/par-1: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166 - art-37/par-1/item-1: 次条第一項 → 国税通則法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-38/par-1 · https://japanlaw.org/l/337AC0000000066/art-38/par-1 - art-37/par-1/item-1: 第三項 → 国税通則法 第三十八条第三項 (Article 38, paragraph (3)), art-38/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-38/par-3 · https://japanlaw.org/l/337AC0000000066/art-38/par-3 - art-37/par-1/item-1: 国税徴収法第百五十九条 → e-Gov law 334AC0000000147, 第百五十九条 (Article 159), art-159 — not held in this collection - art-37/par-2: 前項 → 国税通則法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-37/par-1 · https://japanlaw.org/l/337AC0000000066/art-37/par-1 - art-37/par-3: 第一項 → 国税通則法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-37/par-1 · https://japanlaw.org/l/337AC0000000066/art-37/par-1 ## Cited by 15 provisions cite this one. No official source publishes this direction. - 国税通則法 第三十六条第一項（納税の告知） — https://japanlaw.org/ja/national-tax-general-rules-act/art-36/par-1 · https://japanlaw.org/l/337AC0000000066/art-36/par-1 - 国税通則法 第三十七条第二項（督促） — https://japanlaw.org/ja/national-tax-general-rules-act/art-37/par-2 · https://japanlaw.org/l/337AC0000000066/art-37/par-2 - 国税通則法 第三十七条第三項（督促） — https://japanlaw.org/ja/national-tax-general-rules-act/art-37/par-3 · https://japanlaw.org/l/337AC0000000066/art-37/par-3 - 国税通則法 第四十条第一項（滞納処分） — https://japanlaw.org/ja/national-tax-general-rules-act/art-40/par-1 · https://japanlaw.org/l/337AC0000000066/art-40/par-1 - 国税通則法 附則第十二条第一項（国税通則法の一部改正に伴う経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-5/art-12/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3591-5/art-12/par-1 - 所得税法 第百十六条第一項（予定納税額に対する督促の特例） — https://japanlaw.org/ja/income-tax-act/art-116/par-1 · https://japanlaw.org/l/340AC0000000033/art-116/par-1 - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等） — https://japanlaw.org/ja/reconstruction-funding-act/art-33/par-1 · https://japanlaw.org/l/423AC0000000117/art-33/par-1 - 相続税法 第三十四条第五項（連帯納付の義務等） — https://japanlaw.org/ja/inheritance-tax-act/art-34/par-5 · https://japanlaw.org/l/325AC0000000073/art-34/par-5 - 相続税法 第三十四条第七項（連帯納付の義務等） — https://japanlaw.org/ja/inheritance-tax-act/art-34/par-7 · https://japanlaw.org/l/325AC0000000073/art-34/par-7 - 相続税法 第三十四条第八項（連帯納付の義務等） — https://japanlaw.org/ja/inheritance-tax-act/art-34/par-8 · https://japanlaw.org/l/325AC0000000073/art-34/par-8 - 相続税法 附則第十八条第三項（相続税の連帯納付義務等に関する経過措置） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-18/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-18/par-3 - 相続税法 附則第十八条第五項（相続税の連帯納付義務等に関する経過措置） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-18/par-5 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-18/par-5 - 租税特別措置法 第四十条の三の四第一項（内部取引に係る課税の特例に係る納税の猶予） — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-1 - 租税特別措置法 第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-1 - 租税特別措置法 第九十四条第三項（延滞税の割合の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-94/par-3 · https://japanlaw.org/l/332AC0000000026/art-94/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-20260918T180319-008, 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