# 国税通則法 / Act on General Rules for National Taxes — 第六十条 (Article 60)

- 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: 第六十条 (Article 60)（延滞税） — address `art-60`
- 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-60
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-60
- 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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### 第六十条（延滞税） — Delinquent Tax
<sup>caption: machine translation, not official</sup>
<sup>art-60 · https://japanlaw.org/ja/national-tax-general-rules-act/art-60 · https://japanlaw.org/l/337AC0000000066/art-60</sup>

  **第一項**  納税者は、次の各号のいずれかに該当するときは、延滞税を納付しなければならない。
  <sup>art-60/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-60/par-1 · https://japanlaw.org/l/337AC0000000066/art-60/par-1</sup>
  A taxpayer must pay delinquent tax if any of the following items applies:
  <sup>machine translation, not official</sup>

    **一**  期限内申告書を提出した場合において、当該申告書の提出により納付すべき国税をその法定納期限までに完納しないとき。
    <sup>art-60/par-1/item-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-60/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-60/par-1/item-1</sup>
    where the taxpayer has filed a return by the due date but does not pay in full the national tax payable by filing that return by its statutory payment due date;
    <sup>machine translation, not official</sup>

    **二**  期限後申告書若しくは修正申告書を提出し、又は更正若しくは第二十五条（決定）の規定による決定を受けた場合において、第三十五条第二項（申告納税方式による国税等の納付）の規定により納付すべき国税があるとき。
    <sup>art-60/par-1/item-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-60/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-60/par-1/item-2</sup>
    where the taxpayer has filed a return filed after the due date or an amended return, or has received a reassessment or a determination under the provisions of Article 25 (Determination), and there is any national tax payable under the provisions of Article 35, paragraph (2) (Payment of National Tax using the Self-Assessment System);
    <sup>machine translation, not official</sup>

    **三**  納税の告知を受けた場合において、当該告知により納付すべき国税（第五号に規定する国税、不納付加算税、重加算税及び過怠税を除く。）をその法定納期限後に納付するとき。
    <sup>art-60/par-1/item-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-60/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-60/par-1/item-3</sup>
    where the taxpayer has received a notice of tax payment and pays the national tax payable under that notice (excluding the national tax prescribed in item (v), penalty tax for non-payment, heavy penalty tax and negligence tax) after its statutory payment due date;
    <sup>machine translation, not official</sup>

    **四**  予定納税に係る所得税をその法定納期限までに完納しないとき。
    <sup>art-60/par-1/item-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-60/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-60/par-1/item-4</sup>
    where the taxpayer does not pay in full the income tax subject to estimated tax prepayment by its statutory payment due date; or
    <sup>machine translation, not official</sup>

    **五**  源泉徴収等による国税をその法定納期限までに完納しないとき。
    <sup>art-60/par-1/item-5 · https://japanlaw.org/ja/national-tax-general-rules-act/art-60/par-1/item-5 · https://japanlaw.org/l/337AC0000000066/art-60/par-1/item-5</sup>
    where the taxpayer does not pay in full the national withholding tax by its statutory payment due date.
    <sup>machine translation, not official</sup>

  **第二項**  延滞税の額は、前項各号に規定する国税の法定納期限（純損失の繰戻し等による還付金額が過大であつたことにより納付すべきこととなつた国税、輸入の許可を受けて保税地域から引き取られる物品に対する消費税等（石油石炭税法第十七条第三項（引取りに係る原油等についての石油石炭税の納付等）の規定により納付すべき石油石炭税を除く。）その他政令で定める国税については、政令で定める日。次条第二項第一号において同じ。）の翌日からその国税を完納する日までの期間の日数に応じ、その未納の税額に年十四・六パーセントの割合を乗じて計算した額とする。ただし、納期限（延納又は物納の許可の取消しがあつた場合には、その取消しに係る書面が発せられた日。以下この項並びに第六十三条第一項、第四項及び第五項（納税の猶予等の場合の延滞税の免除）において同じ。）までの期間又は納期限の翌日から二月を経過する日までの期間については、その未納の税額に年七・三パーセントの割合を乗じて計算した額とする。
  <sup>art-60/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-60/par-2 · https://japanlaw.org/l/337AC0000000066/art-60/par-2</sup>
  The amount of delinquent tax is to be the amount calculated by multiplying the unpaid tax amount by the rate of 14.6% per annum, according to the number of days in the period from the day following the statutory payment due date of the national tax prescribed in each item of the preceding paragraph (for a national tax that has become payable because the amount refunded by carryback of net loss, etc. was excessive, consumption tax, etc. on goods taken from a bonded area with permission for import (excluding petroleum and coal tax payable under the provisions of Article 17, paragraph (3) (Payment, etc. of Petroleum and Coal Tax on Crude Oil, etc. Received) of the Petroleum and Coal Tax Act), and other national taxes specified by Cabinet Order, the day specified by Cabinet Order; the same applies in paragraph (2), item (i) of the following Article) until the day on which that national tax is paid in full; provided, however, that for the period until the due date for payment (if permission for postponement of tax payment or for payment in kind has been revoked, the day on which the document concerning that revocation was issued; the same applies hereinafter in this paragraph and in Article 63, paragraphs (1), (4) and (5) (Exemption from Delinquent Tax in the Case of Tax Payment Grace Period, etc.)) or for the period until the day on which two months have elapsed from the day following the due date for payment, the amount of delinquent tax is to be the amount calculated by multiplying the unpaid tax amount by the rate of 7.3% per annum.
  <sup>machine translation, not official</sup>
  <sup>changed by another Act: Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation (租税特別措置法) replaces both rates of this paragraph, in any year the special base rate for delinquent tax (延滞税特例基準割合), worked out from average short-term bank lending rates, is below the lower of them, with rates worked out from that base rate. Read it in this collection — https://japanlaw.org/ja/special-taxation-measures-act/art-94/par-1 (note: editorial:outside-changes-held-2026-10-10)</sup>

  **第三項**  第一項の納税者は、延滞税をその額の計算の基礎となる国税にあわせて納付しなければならない。
  <sup>art-60/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-60/par-3 · https://japanlaw.org/l/337AC0000000066/art-60/par-3</sup>
  The taxpayer referred to in paragraph (1) must pay delinquent tax together with the national tax that is the basis for the calculation of its amount.
  <sup>machine translation, not official</sup>

  **第四項**  延滞税は、その額の計算の基礎となる税額の属する税目の国税とする。
  <sup>art-60/par-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-60/par-4 · https://japanlaw.org/l/337AC0000000066/art-60/par-4</sup>
  Delinquent tax is to be national tax falling under the tax item which applies to the tax amount that is the basis for the calculation of its amount.
  <sup>machine translation, not official</sup>

---

## Cites
- art-60/par-1/item-2: 第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25
- art-60/par-1/item-2: 第三十五条第二項 → 国税通則法 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-35/par-2 · https://japanlaw.org/l/337AC0000000066/art-35/par-2
- art-60/par-1/item-3: 第五号 → 国税通則法 第六十条第一項第五号 (Article 60, paragraph (1), item (v)), art-60/par-1/item-5 — https://japanlaw.org/ja/national-tax-general-rules-act/art-60/par-1/item-5 · https://japanlaw.org/l/337AC0000000066/art-60/par-1/item-5
- art-60/par-2: 前項 → 国税通則法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-60/par-1 · https://japanlaw.org/l/337AC0000000066/art-60/par-1
- art-60/par-2: 石油石炭税法第十七条第三項 → e-Gov law 353AC0000000025, 第十七条第三項 (Article 17, paragraph (3)), art-17/par-3 — not held in this collection
- art-60/par-2: 次条第二項第一号 → 国税通則法 第六十一条第二項第一号 (Article 61, paragraph (2), item (i)), art-61/par-2/item-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-61/par-2/item-1 · https://japanlaw.org/l/337AC0000000066/art-61/par-2/item-1
- art-60/par-2: この項 → 国税通則法 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-60/par-2 · https://japanlaw.org/l/337AC0000000066/art-60/par-2
- art-60/par-2: 第六十三条第一項 → 国税通則法 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-63/par-1 · https://japanlaw.org/l/337AC0000000066/art-63/par-1
- art-60/par-2: 第四項 → 国税通則法 第六十三条第四項 (Article 63, paragraph (4)), art-63/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-63/par-4 · https://japanlaw.org/l/337AC0000000066/art-63/par-4
- art-60/par-2: 第五項 → 国税通則法 第六十三条第五項 (Article 63, paragraph (5)), art-63/par-5 — https://japanlaw.org/ja/national-tax-general-rules-act/art-63/par-5 · https://japanlaw.org/l/337AC0000000066/art-63/par-5
- art-60/par-3: 第一項 → 国税通則法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-60/par-1 · https://japanlaw.org/l/337AC0000000066/art-60/par-1

## Cited by

22 provisions cite this one. No official source publishes this direction.

- 国税通則法 第六十条第一項第三号（延滞税） — https://japanlaw.org/ja/national-tax-general-rules-act/art-60/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-60/par-1/item-3
- 国税通則法 第六十条第二項（延滞税） — https://japanlaw.org/ja/national-tax-general-rules-act/art-60/par-2 · https://japanlaw.org/l/337AC0000000066/art-60/par-2
- 国税通則法 第六十条第三項（延滞税） — https://japanlaw.org/ja/national-tax-general-rules-act/art-60/par-3 · https://japanlaw.org/l/337AC0000000066/art-60/par-3
- 国税通則法 第六十一条第一項（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-1 · https://japanlaw.org/l/337AC0000000066/art-61/par-1
- 国税通則法 第六十一条第二項（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-2 · https://japanlaw.org/l/337AC0000000066/art-61/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 第六十二条第二項（一部納付が行なわれた場合の延滞税の額の計算等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-62/par-2 · https://japanlaw.org/l/337AC0000000066/art-62/par-2
- 国税通則法 第六十四条第二項（利子税） — https://japanlaw.org/ja/national-tax-general-rules-act/art-64/par-2 · https://japanlaw.org/l/337AC0000000066/art-64/par-2
- 国税通則法 第六十四条第三項（利子税） — https://japanlaw.org/ja/national-tax-general-rules-act/art-64/par-3 · https://japanlaw.org/l/337AC0000000066/art-64/par-3
- 国税通則法 附則第二条第一項（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-3421-14/art-2/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3421-14/art-2/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
- 国税通則法 附則第五十四条第二項（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-4281-15/art-54/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4281-15/art-54/par-2
- 国税通則法 附則第五十三条第一項（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-4301-7/art-53/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4301-7/art-53/par-1
- 所得税法 第百十九条第一項（予定納税額に係る延滞税の特例） — https://japanlaw.org/ja/income-tax-act/art-119/par-1 · https://japanlaw.org/l/340AC0000000033/art-119/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 第五十一条第二項（延滞税の特則） — https://japanlaw.org/ja/inheritance-tax-act/art-51/par-2 · https://japanlaw.org/l/325AC0000000073/art-51/par-2
- 相続税法 第五十一条第三項（延滞税の特則） — https://japanlaw.org/ja/inheritance-tax-act/art-51/par-3 · https://japanlaw.org/l/325AC0000000073/art-51/par-3
- 租税特別措置法 第三十九条第九項（相続財産に係る譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-9 · https://japanlaw.org/l/332AC0000000026/art-39/par-9
- 租税特別措置法 第四十条第二十項（国等に対して財産を寄附した場合の譲渡所得等の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-40/par-20 · https://japanlaw.org/l/332AC0000000026/art-40/par-20
- 租税特別措置法 第九十四条第一項（延滞税の割合の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/art-94/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

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## Sources

- claude-opus-5-5 — Notes that another Act in this collection changes a figure, written for this site, written 2026-10-10
- 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-20260918T180319-012, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-013, 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