# 国税通則法 / Act on General Rules for National Taxes — 第六十八条 (Article 68)

- 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: 第六十八条 (Article 68)（重加算税） — address `art-68`
- 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-68
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-68
- 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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### 第六十八条（重加算税） — Heavy Penalty Tax
<sup>caption: machine translation, not official</sup>
<sup>art-68 · https://japanlaw.org/ja/national-tax-general-rules-act/art-68 · https://japanlaw.org/l/337AC0000000066/art-68</sup>

  **第一項**  第六十五条第一項（過少申告加算税）の規定に該当する場合（修正申告書の提出が、その申告に係る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更正があるべきことを予知してされたものでない場合を除く。）において、納税者がその国税の課税標準等又は税額等の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装したところに基づき納税申告書又は第二十三条第三項（更正の請求）に規定する更正請求書（次項において「更正請求書」という。）を提出していたときは、当該納税者に対し、政令で定めるところにより、過少申告加算税の額の計算の基礎となるべき税額（その税額の計算の基礎となるべき事実で隠蔽し、又は仮装されていないものに基づくことが明らかであるものがあるときは、当該隠蔽し、又は仮装されていない事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）に係る過少申告加算税に代え、当該基礎となるべき税額に百分の三十五の割合を乗じて計算した金額に相当する重加算税を課する。
  <sup>art-68/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-68/par-1 · https://japanlaw.org/l/337AC0000000066/art-68/par-1</sup>
  In the case falling under the provisions of Article 65, paragraph (1) (Penalty Tax for Understatement) (excluding where the filing of an amended return was not made in anticipation that a reassessment would be made of the national tax pertaining to the return because an examination had been conducted with regard to that national tax), if the taxpayer has concealed or disguised all or part of the facts that are to form the basis for the calculation of the tax basis, etc. or tax amount, etc. of that national tax, and has filed a tax return or a written request for reassessment prescribed in Article 23, paragraph (3) (Request for Reassessment) (referred to as a "written request for reassessment" in the following paragraph) based on what was concealed or disguised, heavy penalty tax is imposed on the taxpayer, as provided for by Cabinet Order, in lieu of penalty tax for understatement on the tax amount that is to form the basis for the calculation of the amount of penalty tax for understatement (if any of that tax amount is clearly based on facts that are to form the basis for its calculation and that were not concealed or disguised, the tax amount obtained by deducting the amount calculated, as provided for by Cabinet Order, as the tax amount based on those facts not concealed or disguised), in an amount equivalent to the amount calculated by multiplying that tax amount that is to form the basis by 35%.
  <sup>machine translation, not official</sup>

  **第二項**  第六十六条第一項（無申告加算税）の規定に該当する場合（同項ただし書若しくは同条第九項の規定の適用がある場合又は納税申告書の提出が、その申告に係る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更正又は決定があるべきことを予知してされたものでない場合を除く。）において、納税者がその国税の課税標準等又は税額等の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装したところに基づき法定申告期限までに納税申告書を提出せず、又は法定申告期限後に納税申告書若しくは更正請求書を提出していたときは、当該納税者に対し、政令で定めるところにより、無申告加算税の額の計算の基礎となるべき税額（その税額の計算の基礎となるべき事実で隠蔽し、又は仮装されていないものに基づくことが明らかであるものがあるときは、当該隠蔽し、又は仮装されていない事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）に係る無申告加算税に代え、当該基礎となるべき税額に百分の四十の割合を乗じて計算した金額に相当する重加算税を課する。
  <sup>art-68/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-68/par-2 · https://japanlaw.org/l/337AC0000000066/art-68/par-2</sup>
  In the case falling under the provisions of Article 66, paragraph (1) (Penalty Tax for Failure to File) (excluding where the proviso to that paragraph or paragraph (9) of that Article applies, or where the filing of a tax return was not made in anticipation that a reassessment or determination would be made of the national tax pertaining to the return because an examination had been conducted with regard to that national tax), if the taxpayer has concealed or disguised all or part of the facts that are to form the basis for the calculation of the tax basis, etc. or tax amount, etc. of that national tax, and, based on what was concealed or disguised, has not filed a tax return by the statutory tax return due date, or has filed a tax return or a written request for reassessment after the statutory tax return due date, heavy penalty tax is imposed on the taxpayer, as provided for by Cabinet Order, in lieu of penalty tax for failure to file on the tax amount that is to form the basis for the calculation of the amount of penalty tax for failure to file (if any of that tax amount is clearly based on facts that are to form the basis for its calculation and that were not concealed or disguised, the tax amount obtained by deducting the amount calculated, as provided for by Cabinet Order, as the tax amount based on those facts not concealed or disguised), in an amount equivalent to the amount calculated by multiplying that tax amount that is to form the basis by 40%.
  <sup>machine translation, not official</sup>

  **第三項**  前条第一項の規定に該当する場合（同項ただし書又は同条第二項若しくは第三項の規定の適用がある場合を除く。）において、納税者が事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装したところに基づきその国税をその法定納期限までに納付しなかつたときは、税務署長又は税関長は、当該納税者から、不納付加算税の額の計算の基礎となるべき税額（その税額の計算の基礎となるべき事実で隠蔽し、又は仮装されていないものに基づくことが明らかであるものがあるときは、当該隠蔽し、又は仮装されていない事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）に係る不納付加算税に代え、当該基礎となるべき税額に百分の三十五の割合を乗じて計算した金額に相当する重加算税を徴収する。
  <sup>art-68/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-68/par-3 · https://japanlaw.org/l/337AC0000000066/art-68/par-3</sup>
  In the case falling under the provisions of paragraph (1) of the preceding Article (excluding where the proviso to that paragraph or paragraph (2) or (3) of that Article applies), if the taxpayer has concealed or disguised all or part of the facts and, based on what was concealed or disguised, has not paid that national tax by its statutory payment due date, the district director or director-general of a customs house collects from the taxpayer, in lieu of penalty tax for non-payment on the tax amount that is to form the basis for the calculation of the amount of penalty tax for non-payment (if any of that tax amount is clearly based on facts that are to form the basis for its calculation and that were not concealed or disguised, the tax amount obtained by deducting the amount calculated, as provided for by Cabinet Order, as the tax amount based on those facts not concealed or disguised), heavy penalty tax in an amount equivalent to the amount calculated by multiplying that tax amount that is to form the basis by 35%.
  <sup>machine translation, not official</sup>

  **第四項**  前三項の規定に該当する場合において、次の各号のいずれか（第一項又は前項の規定に該当する場合にあつては、第一号）に該当するときは、前三項の重加算税の額は、これらの規定にかかわらず、これらの規定により計算した金額に、これらの規定に規定する基礎となるべき税額に百分の十の割合を乗じて計算した金額を加算した金額とする。
  <sup>art-68/par-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-68/par-4 · https://japanlaw.org/l/337AC0000000066/art-68/par-4</sup>
  In the case falling under the provisions of the preceding three paragraphs, if any of the following items applies (in the case falling under the provisions of paragraph (1) or the preceding paragraph, item (i)), the amount of heavy penalty tax referred to in the preceding three paragraphs is, notwithstanding those provisions, to be the amount obtained by adding, to the amount calculated under those provisions, the amount calculated by multiplying the tax amount that is to form the basis prescribed in those provisions by 10%:
  <sup>machine translation, not official</sup>

    **一**  前三項に規定する税額の計算の基礎となるべき事実で隠蔽し、又は仮装されたものに基づき期限後申告書若しくは修正申告書の提出、更正若しくは決定又は納税の告知（第三十六条第一項（第二号に係る部分に限る。）（納税の告知）の規定による納税の告知をいう。以下この号において同じ。）若しくは納税の告知を受けることなくされた納付があつた日の前日から起算して五年前の日までの間に、その申告、更正若しくは決定又は告知若しくは納付に係る国税の属する税目について、無申告加算税等を課され、又は徴収されたことがある場合
    <sup>art-68/par-4/item-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-68/par-4/item-1 · https://japanlaw.org/l/337AC0000000066/art-68/par-4/item-1</sup>
    where, within the period going back five years, counting from the day preceding the day on which, based on facts that are to form the basis for the calculation of the tax amount prescribed in the preceding three paragraphs and that were concealed or disguised, a return filed after the due date or an amended return was filed, a reassessment or determination was made, or a notice of tax payment (meaning a notice of tax payment under the provisions of Article 36, paragraph (1) (limited to the part concerning item (ii)) (Notice of Tax Payment); the same applies hereinafter in this item) was given or a payment was made without a notice of tax payment having been received, the taxpayer has had penalty tax for failure to file, etc. imposed or collected with regard to the tax item to which the national tax pertaining to that return, reassessment or determination, or notice or payment belongs; or
    <sup>machine translation, not official</sup>

    **二**  その期限後申告書若しくは修正申告書の提出又は更正若しくは決定に係る国税の課税期間の初日の属する年の前年及び前々年に課税期間が開始した当該国税（課税期間のない当該国税については、当該国税の納税義務が成立した日の属する年の前年及び前々年に納税義務が成立した当該国税）の属する税目について、特定無申告加算税等を課されたことがあり、又は特定無申告加算税等に係る賦課決定をすべきと認める場合
    <sup>art-68/par-4/item-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-68/par-4/item-2 · https://japanlaw.org/l/337AC0000000066/art-68/par-4/item-2</sup>
    where the taxpayer has had specified penalty tax for failure to file, etc. imposed with regard to the tax item to which belongs that national tax whose taxable period began in the year preceding, or in the year two years before, the year that includes the first day of the taxable period of the national tax pertaining to the filing of the return filed after the due date or amended return or to the reassessment or determination (for that national tax without a taxable period, that national tax for which tax liability was established in the year preceding, or in the year two years before, the year that includes the day on which the tax liability for that national tax was established), or where it is found that an assessment and determination should be made with regard to specified penalty tax for failure to file, etc.
    <sup>machine translation, not official</sup>

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## Cites
- art-68/par-1: 第六十五条第一項 → 国税通則法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-65/par-1 · https://japanlaw.org/l/337AC0000000066/art-65/par-1
- art-68/par-1: 第二十三条第三項 → 国税通則法 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-3 · https://japanlaw.org/l/337AC0000000066/art-23/par-3
- art-68/par-1: 次項 → 国税通則法 第六十八条第二項 (Article 68, paragraph (2)), art-68/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-68/par-2 · https://japanlaw.org/l/337AC0000000066/art-68/par-2
- art-68/par-2: 第六十六条第一項 → 国税通則法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-66/par-1 · https://japanlaw.org/l/337AC0000000066/art-66/par-1
- art-68/par-2: 同条第九項 → 国税通則法 第六十六条第九項 (Article 66, paragraph (9)), art-66/par-9 — https://japanlaw.org/ja/national-tax-general-rules-act/art-66/par-9 · https://japanlaw.org/l/337AC0000000066/art-66/par-9
- art-68/par-3: 前条第一項 → 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-68/par-3: 同条第二項 → 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-68/par-3: 第三項 → 国税通則法 第六十七条第三項 (Article 67, paragraph (3)), 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
- art-68/par-4: 前三項 → 国税通則法 第六十八条第一項 (Article 68, paragraph (1)), art-68/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-68/par-1 · https://japanlaw.org/l/337AC0000000066/art-68/par-1
- art-68/par-4: 前三項 → 国税通則法 第六十八条第二項 (Article 68, paragraph (2)), art-68/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-68/par-2 · https://japanlaw.org/l/337AC0000000066/art-68/par-2
- art-68/par-4: 前三項 → 国税通則法 第六十八条第三項 (Article 68, paragraph (3)), art-68/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-68/par-3 · https://japanlaw.org/l/337AC0000000066/art-68/par-3
- art-68/par-4: 第一号 → 国税通則法 第六十八条第四項第一号 (Article 68, paragraph (4), item (i)), art-68/par-4/item-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-68/par-4/item-1 · https://japanlaw.org/l/337AC0000000066/art-68/par-4/item-1
- art-68/par-4/item-1: 前三項 → 国税通則法 第六十八条第一項 (Article 68, paragraph (1)), art-68/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-68/par-1 · https://japanlaw.org/l/337AC0000000066/art-68/par-1
- art-68/par-4/item-1: 前三項 → 国税通則法 第六十八条第二項 (Article 68, paragraph (2)), art-68/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-68/par-2 · https://japanlaw.org/l/337AC0000000066/art-68/par-2
- art-68/par-4/item-1: 前三項 → 国税通則法 第六十八条第三項 (Article 68, paragraph (3)), art-68/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-68/par-3 · https://japanlaw.org/l/337AC0000000066/art-68/par-3
- art-68/par-4/item-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-68/par-4/item-1: 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-68/par-4/item-1: この号 → 国税通則法 第六十八条第四項第一号 (Article 68, paragraph (4), item (i)), art-68/par-4/item-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-68/par-4/item-1 · https://japanlaw.org/l/337AC0000000066/art-68/par-4/item-1

## Cited by

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

- 国税通則法 第十五条第二項第十四号（納税義務の成立及びその納付すべき税額の確定） — https://japanlaw.org/ja/national-tax-general-rules-act/art-15/par-2/item-14 · https://japanlaw.org/l/337AC0000000066/art-15/par-2/item-14
- 国税通則法 第十五条第二項第十五号（納税義務の成立及びその納付すべき税額の確定） — https://japanlaw.org/ja/national-tax-general-rules-act/art-15/par-2/item-15 · https://japanlaw.org/l/337AC0000000066/art-15/par-2/item-15
- 国税通則法 第三十三条第三項（賦課決定の所轄庁等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-33/par-3 · https://japanlaw.org/l/337AC0000000066/art-33/par-3
- 国税通則法 第三十五条第三項（申告納税方式による国税等の納付） — https://japanlaw.org/ja/national-tax-general-rules-act/art-35/par-3 · https://japanlaw.org/l/337AC0000000066/art-35/par-3
- 国税通則法 第六十六条第六項第一号（無申告加算税） — https://japanlaw.org/ja/national-tax-general-rules-act/art-66/par-6/item-1 · https://japanlaw.org/l/337AC0000000066/art-66/par-6/item-1
- 国税通則法 第六十六条第六項第二号（無申告加算税） — https://japanlaw.org/ja/national-tax-general-rules-act/art-66/par-6/item-2 · https://japanlaw.org/l/337AC0000000066/art-66/par-6/item-2
- 国税通則法 第六十八条第一項（重加算税） — https://japanlaw.org/ja/national-tax-general-rules-act/art-68/par-1 · https://japanlaw.org/l/337AC0000000066/art-68/par-1
- 国税通則法 第六十八条第四項（重加算税） — https://japanlaw.org/ja/national-tax-general-rules-act/art-68/par-4 · https://japanlaw.org/l/337AC0000000066/art-68/par-4
- 国税通則法 第六十八条第四項第一号（重加算税） — https://japanlaw.org/ja/national-tax-general-rules-act/art-68/par-4/item-1 · https://japanlaw.org/l/337AC0000000066/art-68/par-4/item-1
- 国税通則法 第七十三条第一項第二号（時効の完成猶予及び更新） — https://japanlaw.org/ja/national-tax-general-rules-act/art-73/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-73/par-1/item-2
- 国税通則法 第八十五条第一項（納税地異動の場合における再調査の請求先等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-85/par-1 · https://japanlaw.org/l/337AC0000000066/art-85/par-1
- 国税通則法 附則第三十八条第一項（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-3621-96/art-38/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3621-96/art-38/par-1
- 国税通則法 附則第十一条第一項（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-4171-22/art-11/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4171-22/art-11/par-1
- 国税通則法 附則第五十四条第三項（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-3 · https://japanlaw.org/l/337AC0000000066/suppl-4281-15/art-54/par-3
- 国税通則法 附則第四十条第二項（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-4291-4/art-40/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-40/par-2
- 国税通則法 附則第二十三条第三項（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-5051-3/art-23/par-3 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-23/par-3
- 国税通則法 附則第十九条第一項（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-5061-8/art-19/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-5061-8/art-19/par-1
- 消費税法 第五十九条の二第一項（電磁的記録に記録された事項に関する重加算税の特例） — https://japanlaw.org/ja/consumption-tax-act/art-59-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-59-2/par-1
- 租税特別措置法 第八十七条の六第十二項（輸出酒類販売場から移出する酒類に係る酒税の免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-87-6/par-12 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-12

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## 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