# 国税通則法 / Act on General Rules for National Taxes — 第六十七条 (Article 67) - 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: 第六十七条 (Article 67)（不納付加算税） — address `art-67` - 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-67 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-67 - 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. --- ### 第六十七条（不納付加算税） — Penalty Tax for Non-payment caption: machine translation, not official art-67 · https://japanlaw.org/ja/national-tax-general-rules-act/art-67 · https://japanlaw.org/l/337AC0000000066/art-67 **第一項** 源泉徴収等による国税がその法定納期限までに完納されなかつた場合には、税務署長又は税関長は、当該納税者から、納税の告知（第三十六条第一項（納税の告知）の規定による納税の告知（同項第二号に係るものに限る。）をいう。次項において同じ。）に係る税額又はその法定納期限後に当該告知を受けることなく納付された税額に百分の十の割合を乗じて計算した金額に相当する不納付加算税を徴収する。ただし、当該告知又は納付に係る国税を法定納期限までに納付しなかつたことについて正当な理由があると認められる場合は、この限りでない。 art-67/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-67/par-1 · https://japanlaw.org/l/337AC0000000066/art-67/par-1 If a national withholding tax has not been paid in full by its statutory payment due date, the district director or director-general of a customs house collects from the taxpayer penalty tax for non-payment in an amount equivalent to the amount calculated by multiplying the tax amount pertaining to the notice of tax payment (meaning a notice of tax payment under the provisions of Article 36, paragraph (1) (Notice of Tax Payment) (limited to one pertaining to item (ii) of that paragraph); the same applies in the following paragraph) or the tax amount paid after the statutory payment due date without that notice having been received by 10%; provided, however, that this does not apply if there is found to be a justifiable reason for the failure to pay the national tax pertaining to that notice or payment by the statutory payment due date. machine translation, not official **第二項** 源泉徴収等による国税が納税の告知を受けることなくその法定納期限後に納付された場合において、その納付が、当該国税についての調査があつたことにより当該国税について当該告知があるべきことを予知してされたものでないときは、その納付された税額に係る前項の不納付加算税の額は、同項の規定にかかわらず、当該納付された税額に百分の五の割合を乗じて計算した金額とする。 art-67/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-67/par-2 · https://japanlaw.org/l/337AC0000000066/art-67/par-2 Where a national withholding tax has been paid after its statutory payment due date without a notice of tax payment having been received, if the payment was not made in anticipation that the notice would be given for that national tax because an examination had been conducted with regard to that national tax, the amount of penalty tax for non-payment referred to in the preceding paragraph on the tax amount so paid is, notwithstanding the provisions of that paragraph, to be the amount calculated by multiplying the tax amount so paid by 5%. machine translation, not official **第三項** 第一項の規定は、前項の規定に該当する納付がされた場合において、その納付が法定納期限までに納付する意思があつたと認められる場合として政令で定める場合に該当してされたものであり、かつ、当該納付に係る源泉徴収等による国税が法定納期限から一月を経過する日までに納付されたものであるときは、適用しない。 art-67/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-67/par-3 · https://japanlaw.org/l/337AC0000000066/art-67/par-3 The provisions of paragraph (1) do not apply where a payment falling under the provisions of the preceding paragraph has been made, if the payment was made in a case specified by Cabinet Order as a case in which the taxpayer is found to have had the intention of paying by the statutory payment due date, and the national withholding tax pertaining to that payment was paid by the day on which one month has elapsed from the statutory payment due date. machine translation, not official --- ## Cites - art-67/par-1: 第三十六条第一項 → 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 - art-67/par-1: 同項第二号 → 国税通則法 第三十六条第一項第二号 (Article 36, paragraph (1), item (ii)), 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 - art-67/par-1: 次項 → 国税通則法 第六十七条第二項 (Article 67, paragraph (2)), art-67/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-67/par-2 · https://japanlaw.org/l/337AC0000000066/art-67/par-2 - art-67/par-2: 前項 → 国税通則法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-67/par-1 · https://japanlaw.org/l/337AC0000000066/art-67/par-1 - art-67/par-3: 第一項 → 国税通則法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-67/par-1 · https://japanlaw.org/l/337AC0000000066/art-67/par-1 - art-67/par-3: 前項 → 国税通則法 第六十七条第二項 (Article 67, paragraph (2)), art-67/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-67/par-2 · https://japanlaw.org/l/337AC0000000066/art-67/par-2 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 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 第六十七条第二項（不納付加算税） — https://japanlaw.org/ja/national-tax-general-rules-act/art-67/par-2 · https://japanlaw.org/l/337AC0000000066/art-67/par-2 - 国税通則法 第六十七条第三項（不納付加算税） — https://japanlaw.org/ja/national-tax-general-rules-act/art-67/par-3 · https://japanlaw.org/l/337AC0000000066/art-67/par-3 - 国税通則法 第六十八条第三項（重加算税） — https://japanlaw.org/ja/national-tax-general-rules-act/art-68/par-3 · https://japanlaw.org/l/337AC0000000066/art-68/par-3 - 国税通則法 第七十条第四項（国税の更正、決定等の期間制限） — https://japanlaw.org/ja/national-tax-general-rules-act/art-70/par-4 · https://japanlaw.org/l/337AC0000000066/art-70/par-4 - 国税通則法 附則第七十四条第一項（不納付加算税に関する経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10/art-74/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-74/par-1 --- ## 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-20260918T180319-015, 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