# 国税通則法 / Act on General Rules for National Taxes — 第七十三条 (Article 73)

- 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: 第七十三条 (Article 73)（時効の完成猶予及び更新） — address `art-73`
- 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-73
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-73
- 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.

---

### 第七十三条（時効の完成猶予及び更新） — Suspension of Completion and Renewal of Prescription
<sup>caption: machine translation, not official</sup>
<sup>art-73 · https://japanlaw.org/ja/national-tax-general-rules-act/art-73 · https://japanlaw.org/l/337AC0000000066/art-73</sup>

  **第一項**  国税の徴収権の時効は、次の各号に掲げる処分に係る部分の国税については、当該各号に定める期間は完成せず、その期間を経過した時から新たにその進行を始める。
  <sup>art-73/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-73/par-1 · https://japanlaw.org/l/337AC0000000066/art-73/par-1</sup>
  With regard to the part of a national tax pertaining to the dispositions listed in the following items, the prescription of the national tax collection right is not completed during the period specified in the respective items, and begins to run anew from the time that period has elapsed:
  <sup>machine translation, not official</sup>

    **一**  更正又は決定　その更正又は決定により納付すべき国税の第三十五条第二項第二号（申告納税方式による国税等の納付）の規定による納期限までの期間
    <sup>art-73/par-1/item-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-73/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-73/par-1/item-1</sup>
    a reassessment or determination: the period until the due date for payment under the provisions of Article 35, paragraph (2), item (ii) (Payment of National Tax using the Self-Assessment System) of the national tax to be paid based on the reassessment or determination;
    <sup>machine translation, not official</sup>

    **二**  過少申告加算税、無申告加算税又は重加算税（第六十八条第一項、第二項又は第四項（同条第一項又は第二項の重加算税に係る部分に限る。）（重加算税）の重加算税に限る。）に係る賦課決定　その賦課決定により納付すべきこれらの国税の第三十五条第三項の規定による納期限までの期間
    <sup>art-73/par-1/item-2 · 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</sup>
    an assessment and determination regarding penalty tax for understatement, penalty tax for failure to file or heavy penalty tax (limited to heavy penalty tax under Article 68, paragraph (1), (2) or (4) (limited to the part pertaining to heavy penalty tax under paragraph (1) or (2) of that Article) (Heavy Penalty Tax)): the period until the due date for payment under the provisions of Article 35, paragraph (3) of these national taxes to be paid based on the assessment and determination;
    <sup>machine translation, not official</sup>

    **三**  納税に関する告知　その告知に指定された納付に関する期限までの期間
    <sup>art-73/par-1/item-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-73/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-73/par-1/item-3</sup>
    a notice relating to tax payment: the period until the time limit for payment designated in the notice;
    <sup>machine translation, not official</sup>

    **四**  督促　督促状又は督促のための納付催告書を発した日から起算して十日を経過した日（同日前に国税徴収法第四十七条第二項（差押えの要件）の規定により差押えがされた場合には、そのされた日）までの期間
    <sup>art-73/par-1/item-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-73/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-73/par-1/item-4</sup>
    a demand: the period until the day on which 10 days have elapsed counting from the day on which the letter of demand or the written payment reminder for the demand was sent (or, if an attachment was made before that day pursuant to the provisions of Article 47, paragraph (2) (Requirements for Attachment) of the National Tax Collection Act, the day on which the attachment was made);
    <sup>machine translation, not official</sup>

    **五**  交付要求　その交付要求がされている期間（国税徴収法第八十二条第二項（交付要求の手続）の通知がされていない期間があるときは、その期間を除く。）
    <sup>art-73/par-1/item-5 · https://japanlaw.org/ja/national-tax-general-rules-act/art-73/par-1/item-5 · https://japanlaw.org/l/337AC0000000066/art-73/par-1/item-5</sup>
    a request for share distribution: the period during which the request for share distribution is pending (excluding any period during which the notice under Article 82, paragraph (2) (Procedures for Request for Share Distribution) of the National Tax Collection Act has not been given).
    <sup>machine translation, not official</sup>

  **第二項**  前項第五号の交付要求に係る強制換価手続が取り消された場合においても、同項の規定による時効の完成猶予及び更新は、その効力を妨げられない。
  <sup>art-73/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-73/par-2 · https://japanlaw.org/l/337AC0000000066/art-73/par-2</sup>
  Even if the compulsory liquidation procedure pertaining to the request for share distribution referred to in item (v) of the preceding paragraph is revoked, the effect of the suspension of completion and renewal of prescription under the provisions of that paragraph is not precluded.
  <sup>machine translation, not official</sup>

  **第三項**  国税の徴収権で、偽りその他不正の行為によりその全部若しくは一部の税額を免れ、若しくはその全部若しくは一部の税額の還付を受けた国税又は国外転出等特例の適用がある場合の所得税に係るものの時効は、当該国税の法定納期限から二年間は、進行しない。ただし、当該法定納期限の翌日から同日以後二年を経過する日までの期間内に次の各号に掲げる行為又は処分があつた場合においては当該各号に掲げる行為又は処分の区分に応じ当該行為又は処分に係る部分の国税ごとに当該各号に定める日の翌日から、当該法定納期限までに当該行為又は処分があつた場合においては当該行為又は処分に係る部分の国税ごとに当該法定納期限の翌日から進行する。
  <sup>art-73/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-73/par-3 · https://japanlaw.org/l/337AC0000000066/art-73/par-3</sup>
  The prescription period of the national tax collection right pertaining to a national tax which a taxpayer has evaded in whole or in part or of which a taxpayer has received a refund in whole or in part through deception or other wrongful acts, or to income tax subject to the special provisions for departure from Japan, etc., does not run for two years from the statutory payment due date of the national tax; provided, however, that where any of the acts or dispositions listed in the following items have been carried out within two years from the day following the statutory payment due date, the prescription period commences to run from the day following the day specified in each item in relation to each part of the national tax to which such act or disposition pertains for the categories of acts or dispositions listed in the items, and where an act or disposition has been carried out by the statutory payment due date, the prescription commences to run from the day following the statutory payment due date in relation to each part of the national tax to which the act or disposition pertains:
  <sup>machine translation, not official</sup>

    **一**  納税申告書の提出　当該申告書が提出された日
    <sup>art-73/par-3/item-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-73/par-3/item-1 · https://japanlaw.org/l/337AC0000000066/art-73/par-3/item-1</sup>
    filing of a tax return:The day on which the return is filed;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二**  更正決定等（加算税に係る賦課決定を除く。）　当該更正決定等に係る更正通知書若しくは決定通知書又は賦課決定通知書が発せられた日（当該更正決定等に係る賦課決定通知書の送達に代え、口頭で賦課決定の通知がされた場合には、当該賦課決定の通知がされた日）
    <sup>art-73/par-3/item-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-73/par-3/item-2 · https://japanlaw.org/l/337AC0000000066/art-73/par-3/item-2</sup>
    a reassessment or determination, etc. (excluding an assessment and determination regarding penalty tax): the day on which the written notice of the reassessment or determination or the written notice of assessment and determination regarding the reassessment or determination, etc. is given (where notice of the assessment and determination is given orally in lieu of service of the written notice of assessment and determination regarding the reassessment or determination, etc., the day on which notice of the assessment and determination is given);
    <sup>machine translation, not official</sup>

    **三**  納税に関する告知（賦課決定通知書が発せられた国税に係るもの（賦課決定通知書の送達に代え、口頭で賦課決定の通知がされた国税に係るものを含む。）を除く。）　当該告知に係る納税告知書が発せられた日（当該告知が当該告知書の送達に代え、口頭でされた場合には、当該告知がされた日）
    <sup>art-73/par-3/item-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-73/par-3/item-3 · https://japanlaw.org/l/337AC0000000066/art-73/par-3/item-3</sup>
    a notice relating to tax payment (excluding a notice pertaining to national tax for which a written notice of assessment and determination has been given (including a notice pertaining to national tax for which notice of assessment and determination has been given orally in lieu of service of a written notice of assessment and determination)): the day on which the written notice of tax payment is given (where the notice is given orally in lieu of service of written notice, the day on which the notice is given orally); or
    <sup>machine translation, not official</sup>

    **四**  納税の告知を受けることなくされた源泉徴収等による国税の納付　当該納付の日
    <sup>art-73/par-3/item-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-73/par-3/item-4 · https://japanlaw.org/l/337AC0000000066/art-73/par-3/item-4</sup>
    payment of a national withholding tax without receiving a notice of tax payment: the day on which the payment is made.
    <sup>machine translation, not official</sup>

  **第四項**  国税の徴収権の時効は、延納、納税の猶予又は徴収若しくは滞納処分に関する猶予に係る部分の国税（当該部分の国税に併せて納付すべき延滞税及び利子税を含む。）につき、その延納又は猶予がされている期間内は、進行しない。
  <sup>art-73/par-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-73/par-4 · https://japanlaw.org/l/337AC0000000066/art-73/par-4</sup>
  With regard to national tax subject to the postponement of tax payment, tax payment grace period or collection grace period or of a delinquent tax collection procedure execution grace period (including any delinquent tax and interest tax payable together with the national tax), the prescription period of the national tax collection right the not run during the period in which such postponement or grace period is effective.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第五項**  国税（附帯税、過怠税及び国税の滞納処分費を除く。）についての国税の徴収権の時効が完成せず、又は新たにその進行を始めるときは、その完成せず、又は新たにその進行を始める部分の国税に係る延滞税又は利子税についての国税の徴収権の時効は、完成せず、又は新たにその進行を始める。
  <sup>art-73/par-5 · https://japanlaw.org/ja/national-tax-general-rules-act/art-73/par-5 · https://japanlaw.org/l/337AC0000000066/art-73/par-5</sup>
  When the prescription of the national tax collection right for a national tax (excluding accessory tax, negligence tax and expenses for the delinquent tax collection procedure for national tax) is not completed or begins to run anew, the prescription of the national tax collection right for the delinquent tax or interest tax on the part of the national tax for which the prescription is not completed or begins to run anew is not completed or begins to run anew.
  <sup>machine translation, not official</sup>

  **第六項**  国税（附帯税、過怠税及び国税の滞納処分費を除く。）が納付されたときは、その納付された部分の国税に係る延滞税又は利子税についての国税の徴収権の時効は、その納付の時から新たにその進行を始める。
  <sup>art-73/par-6 · https://japanlaw.org/ja/national-tax-general-rules-act/art-73/par-6 · https://japanlaw.org/l/337AC0000000066/art-73/par-6</sup>
  When a national tax (excluding accessory tax, negligence tax and expenses for the delinquent tax collection procedure for national tax) has been paid, the prescription of the national tax collection right for the delinquent tax or interest tax on the paid part of the national tax begins to run anew from the time of the payment.
  <sup>machine translation, not official</sup>

---

## Cites
- art-73/par-1/item-1: 第三十五条第二項第二号 → 国税通則法 第三十五条第二項第二号 (Article 35, paragraph (2), item (ii)), art-35/par-2/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-35/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-35/par-2/item-2
- art-73/par-1/item-2: 第六十八条第一項 → 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-73/par-1/item-2: 第二項 → 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-73/par-1/item-2: 第四項 → 国税通則法 第六十八条第四項 (Article 68, paragraph (4)), 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
- art-73/par-1/item-2: 第三十五条第三項 → 国税通則法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-35/par-3 · https://japanlaw.org/l/337AC0000000066/art-35/par-3
- art-73/par-1/item-4: 国税徴収法第四十七条第二項 → e-Gov law 334AC0000000147, 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — not held in this collection
- art-73/par-1/item-5: 国税徴収法第八十二条第二項 → e-Gov law 334AC0000000147, 第八十二条第二項 (Article 82, paragraph (2)), art-82/par-2 — not held in this collection
- art-73/par-2: 前項第五号 → 国税通則法 第七十三条第一項第五号 (Article 73, paragraph (1), item (v)), art-73/par-1/item-5 — https://japanlaw.org/ja/national-tax-general-rules-act/art-73/par-1/item-5 · https://japanlaw.org/l/337AC0000000066/art-73/par-1/item-5
- art-73/par-2: 同項 → 国税通則法 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-73/par-1 · https://japanlaw.org/l/337AC0000000066/art-73/par-1

## Cited by

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

- 国税通則法 第七十条第五項第三号（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-5/item-3 · https://japanlaw.org/l/337AC0000000066/art-70/par-5/item-3
- 国税通則法 第七十二条第一項（国税の徴収権の消滅時効） — https://japanlaw.org/ja/national-tax-general-rules-act/art-72/par-1 · https://japanlaw.org/l/337AC0000000066/art-72/par-1
- 国税通則法 第七十三条第二項（時効の完成猶予及び更新） — https://japanlaw.org/ja/national-tax-general-rules-act/art-73/par-2 · https://japanlaw.org/l/337AC0000000066/art-73/par-2
- 国税通則法 附則第三条第一項（国税の徴収権の消滅時効に関する経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3561-54/art-3/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3561-54/art-3/par-1
- 所得税法 第百三十七条の二第十項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予） — https://japanlaw.org/ja/income-tax-act/art-137-2/par-10 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-10
- 所得税法 第百三十七条の二第十一項第四号（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予） — https://japanlaw.org/ja/income-tax-act/art-137-2/par-11/item-4 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-11/item-4
- 所得税法 第百三十七条の三第十二項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予） — https://japanlaw.org/ja/income-tax-act/art-137-3/par-12 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-12
- 所得税法 第百三十七条の三第十三項第四号（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予） — https://japanlaw.org/ja/income-tax-act/art-137-3/par-13/item-4 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-13/item-4
- 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 第三十七条第五項（贈与税についての更正、決定等の期間制限の特則） — https://japanlaw.org/ja/inheritance-tax-act/art-37/par-5 · https://japanlaw.org/l/325AC0000000073/art-37/par-5
- 相続税法 第三十七条第六項（贈与税についての更正、決定等の期間制限の特則） — https://japanlaw.org/ja/inheritance-tax-act/art-37/par-6 · https://japanlaw.org/l/325AC0000000073/art-37/par-6
- 租税特別措置法 第四十条の三の三第二十三項（非居住者の内部取引に係る課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-23 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-23
- 租税特別措置法 第四十条の三の三第二十四項（非居住者の内部取引に係る課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-24 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-24
- 租税特別措置法 第四十条の三の四第六項（内部取引に係る課税の特例に係る納税の猶予） — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-6
- 租税特別措置法 第六十六条の四第二十八項（国外関連者との取引に係る課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-28 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-28
- 租税特別措置法 第六十六条の四第二十九項（国外関連者との取引に係る課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-29 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-29
- 租税特別措置法 第六十六条の四の二第六項（国外関連者との取引に係る課税の特例に係る納税の猶予） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-6
- 租税特別措置法 第七十条の四第二十九項（農地等を贈与した場合の贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-29 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-29
- 租税特別措置法 第七十条の四第三十二項第三号（農地等を贈与した場合の贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-32/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-32/item-3
- 租税特別措置法 第七十条の六第三十四項（農地等についての相続税の納税猶予及び免除等） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6/par-34 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-34
- 租税特別措置法 第七十条の六の六第十二項（山林についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-6/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-12
- 租税特別措置法 第七十条の六の六第十五項第二号（山林についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-6/par-15/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-15/item-2
- 租税特別措置法 第七十条の六の七第十項（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-10
- 租税特別措置法 第七十条の六の七第十三項第二号（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-7/par-13/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-13/item-2
- 租税特別措置法 第七十条の六の八第十項（個人の事業用資産についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-8/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-10
- 租税特別措置法 第七十条の六の八第十三項第三号（個人の事業用資産についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-8/par-13/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-13/item-3
- 租税特別措置法 第七十条の六の十第十一項（個人の事業用資産についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-10/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-11
- 租税特別措置法 第七十条の六の十第十四項第三号（個人の事業用資産についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-10/par-14/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-14/item-3
- 租税特別措置法 第七十条の七第十項（非上場株式等についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-10
- 租税特別措置法 第七十条の七第十三項第五号（非上場株式等についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-13/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-13/item-5
- 租税特別措置法 第七十条の七の二第十一項（非上場株式等についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-11
- 租税特別措置法 第七十条の七の二第十四項第五号（非上場株式等についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-14/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14/item-5
- 租税特別措置法 第七十条の七の九第十項第四号（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-10/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-4
- 租税特別措置法 第九十条の十二の二第五項（自動車重量税の納付の事実の確認等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-12-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-5

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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-20260918T180319-016, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-017, 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