# 国税通則法 / Act on General Rules for National Taxes — 第四十条 (Article 40) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-40. 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: 第四十条 (Article 40)（滞納処分） — address `art-40` - 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-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-40 - 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. --- ### 第四十条（滞納処分） — Delinquent Tax Collection Procedure caption: machine translation, not official art-40 · https://japanlaw.org/ja/national-tax-general-rules-act/art-40 · https://japanlaw.org/l/337AC0000000066/art-40 **第一項** 税務署長は、第三十七条（督促）の規定による督促に係る国税がその督促状を発した日から起算して十日を経過した日までに完納されない場合、第三十八条第一項（繰上請求）の規定による請求に係る国税がその請求に係る期限までに完納されない場合その他国税徴収法に定める場合には、同法その他の法律の規定により滞納処分を行なう。 art-40/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-40/par-1 · https://japanlaw.org/l/337AC0000000066/art-40/par-1 If a national tax for which a demand has been made under the provisions of Article 37 (Demand) is not paid in full by the day on which 10 days have elapsed from the day on which the demand letter was issued, if a national tax for which a demand has been made under the provisions of Article 38, paragraph (1) (Advance Demand) is not paid in full by the due date specified in the demand, or in any other case provided for in the National Tax Collection Act, the district director of the tax office executes the delinquent tax collection procedure under the provisions of that Act and other laws. machine translation, not official --- ## Cites - art-40/par-1: 第三十七条 → 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-40/par-1: 第三十八条第一項 → 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税通則法 第三十四条の五第四項（納付受託者の納付） — https://japanlaw.org/ja/national-tax-general-rules-act/art-34-5/par-4 · https://japanlaw.org/l/337AC0000000066/art-34-5/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-20260918T180319-009, 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