# 国税通則法 / Act on General Rules for National Taxes — 第六十二条 (Article 62) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-62. 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: 第六十二条 (Article 62)（一部納付が行なわれた場合の延滞税の額の計算等） — address `art-62` - 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-62 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-62 - 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. --- ### 第六十二条（一部納付が行なわれた場合の延滞税の額の計算等） — Calculation of Amount of Delinquent Tax in the Case of Partial Payment, etc. caption: machine translation, not official art-62 · https://japanlaw.org/ja/national-tax-general-rules-act/art-62 · https://japanlaw.org/l/337AC0000000066/art-62 **第一項** 延滞税の額の計算の基礎となる国税の一部が納付されたときは、その納付の日の翌日以後の期間に係る延滞税の額の計算の基礎となる税額は、その納付された税額を控除した金額とする。 art-62/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-62/par-1 · https://japanlaw.org/l/337AC0000000066/art-62/par-1 When part of the national tax that is the basis for the calculation of the amount of delinquent tax has been paid, the tax amount that is the basis for the calculation of the amount of delinquent tax for the period on and after the day following the day of that payment is to be the amount obtained by deducting the tax amount so paid. machine translation, not official **第二項** 第六十条第三項（延滞税の納付）の規定により延滞税をあわせて納付すべき場合において、納税者の納付した金額がその延滞税の額の計算の基礎となる国税の額に達するまでは、その納付した金額は、まずその計算の基礎となる国税に充てられたものとする。 art-62/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-62/par-2 · https://japanlaw.org/l/337AC0000000066/art-62/par-2 Where delinquent tax is to be paid together with the national tax pursuant to the provisions of Article 60, paragraph (3) (Payment of Delinquent Tax), until the amount paid by the taxpayer reaches the amount of the national tax that is the basis for the calculation of that delinquent tax, the amount so paid is to be treated as having been first appropriated to the national tax that is the basis for that calculation. machine translation, not official --- ## Cites - art-62/par-2: 第六十条第三項 → 国税通則法 第六十条第三項 (Article 60, paragraph (3)), 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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-20260918T180319-013, 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