# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十四条 (Article 94) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": 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: 第九十四条 (Article 94)（延滞税の割合の特例） — address `art-94` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-94 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-94 - 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. --- ### 第九十四条（延滞税の割合の特例） — Special Provisions on the Rate of Delinquent Tax caption: machine translation, not official art-94 · https://japanlaw.org/ja/special-taxation-measures-act/art-94 · https://japanlaw.org/l/332AC0000000026/art-94 **第一項** 国税通則法第六十条第二項及び相続税法第五十一条の二第一項第三号に規定する延滞税の年十四・六パーセントの割合及び年七・三パーセントの割合は、これらの規定にかかわらず、各年の延滞税特例基準割合（平均貸付割合に年一パーセントの割合を加算した割合をいう。以下この項及び第九十六条第一項において同じ。）が年七・三パーセントの割合に満たない場合には、その年中においては、年十四・六パーセントの割合にあつては当該延滞税特例基準割合に年七・三パーセントの割合を加算した割合とし、年七・三パーセントの割合にあつては当該延滞税特例基準割合に年一パーセントの割合を加算した割合（当該加算した割合が年七・三パーセントの割合を超える場合には、年七・三パーセントの割合）とする。 art-94/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/art-94/par-1 Notwithstanding the provisions of Article 60, paragraph (2) of the Act on General Rules for National Taxes and Article 51-2, paragraph (1), item (iii) of the Inheritance Tax Act, if the special base rate for delinquent tax for each year (meaning the rate obtained by adding 1 percent per annum to the average lending rate; the same applies hereinafter in this paragraph and in Article 96, paragraph (1)) is less than 7.3 percent per annum, the rate of 14.6 percent per annum and the rate of 7.3 percent per annum of delinquent tax prescribed in those provisions are to be, during that year, in the case of the rate of 14.6 percent per annum, the rate obtained by adding 7.3 percent per annum to that special base rate for delinquent tax, and in the case of the rate of 7.3 percent per annum, the rate obtained by adding 1 percent per annum to that special base rate for delinquent tax (or 7.3 percent per annum, if the rate so obtained exceeds 7.3 percent per annum). machine translation, not official **第二項** 国税通則法第六十三条第一項、第四項及び第五項に規定する延滞税（以下この項において「納税の猶予等をした国税に係る延滞税」という。）につきこれらの規定により免除し、又は免除することができる金額の計算の基礎となる期間を含む年の猶予特例基準割合（平均貸付割合に年〇・五パーセントの割合を加算した割合をいう。）が年七・三パーセントの割合に満たない場合には、当該期間であつてその年に含まれる期間に対応する納税の猶予等をした国税に係る延滞税についてのこれらの規定の適用については、同条第一項中「期間（当該国税の納期限の翌日から二月を経過する日後の期間に限る。）」とあるのは「期間」と、「の二分の一」とあるのは「のうち当該延滞税の割合が猶予特例基準割合（租税特別措置法（昭和三十二年法律第二十六号）第九十四条第二項（延滞税の割合の特例）に規定する猶予特例基準割合をいう。）であるとした場合における当該延滞税の額（第四項及び第五項において「特例延滞税額」という。）を超える部分の金額」と、「同法第百五十二条第三項」とあるのは「国税徴収法第百五十二条第三項」と、同条第四項中「期間のうち当該国税の納期限の翌日から二月を経過する日後の期間」とあるのは「期間」と、「の二分の一」とあるのは「のうち特例延滞税額を超える部分の金額」と、同条第五項中「期間のうち、当該国税の納期限の翌日から二月を経過する日後の期間」とあるのは「期間」と、「の二分の一」とあるのは「のうち特例延滞税額を超える部分の金額」とする。 art-94/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-94/par-2 · https://japanlaw.org/l/332AC0000000026/art-94/par-2 If the special base rate for grace periods (meaning the rate obtained by adding 0.5 percent per annum to the average lending rate) for a year that includes a period serving as the basis for calculating the amount which is exempted, or which may be exempted, pursuant to the provisions of Article 63, paragraphs (1), (4) and (5) of the Act on General Rules for National Taxes with regard to the delinquent tax prescribed in those provisions (hereinafter referred to as "delinquent tax on national tax granted a tax payment grace period, etc." in this paragraph) is less than 7.3 percent per annum, for the purpose of applying those provisions to the delinquent tax on national tax granted a tax payment grace period, etc. corresponding to the part of that period that falls within that year, the phrase "period (limited to the period after the day on which two months have elapsed from the day following the due date for payment of the national tax)" in paragraph (1) of that Article is deemed to be replaced with "period", the phrase "one half of" with "the portion exceeding the amount of the delinquent tax computed as if its rate were the special base rate for grace periods (meaning the special base rate for grace periods prescribed in Article 94, paragraph (2) (Special Provisions on the Rate of Delinquent Tax) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) (referred to as the 'special delinquent tax amount' in paragraphs (4) and (5)), out of", and the phrase "Article 152, paragraph (3) of that Act" with "Article 152, paragraph (3) of the National Tax Collection Act"; the phrase "the period after the day on which two months have elapsed from the day following the due date for payment of the national tax, out of the period" in paragraph (4) of that Article is deemed to be replaced with "period", and the phrase "one half of" with "the portion exceeding the special delinquent tax amount, out of"; and the phrase "the period after the day on which two months have elapsed from the day following the due date for payment of the national tax, out of the period," in paragraph (5) of that Article is deemed to be replaced with "period", and the phrase "one half of" with "the portion exceeding the special delinquent tax amount, out of". machine translation, not official **第三項** 第一項の規定の適用がある場合における国税通則法第三十七条第一項に規定する督促状又は同法第三十八条第二項に規定する繰上請求書（同条第一項の規定による請求をする旨を付記した納税告知書を含む。）に係る書面の記載については、財務省令で定める。 art-94/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-94/par-3 · https://japanlaw.org/l/332AC0000000026/art-94/par-3 The particulars to be stated in documents concerning a demand letter prescribed in Article 37, paragraph (1) of the Act on General Rules for National Taxes or a written request for accelerated payment prescribed in Article 38, paragraph (2) of that Act (including a tax payment notice bearing a note to the effect that a request under paragraph (1) of that Article is being made) where the provisions of paragraph (1) apply are specified by Order of the Ministry of Finance. machine translation, not official --- ## Cites - art-94/par-1: 相続税法第五十一条の二第一項第三号 → e-Gov law 325AC0000000073, 第五十一条の二第一項第三号 (Article 51-2, paragraph (1), item (iii)), art-51-2/par-1/item-3 — not held in this collection - art-94/par-1: 国税通則法第六十条第二項 → 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-94/par-1: 第九十六条第一項 → 租税特別措置法 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/art-96/par-1 - art-94/par-1: この項 → 租税特別措置法 第九十四条第一項 (Article 94, paragraph (1)), art-94/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/art-94/par-1 - art-94/par-2: 国税徴収法第百五十二条第三項 → e-Gov law 334AC0000000147, 第百五十二条第三項 (Article 152, paragraph (3)), art-152/par-3 — not held in this collection - art-94/par-2: 国税通則法第六十三条第一項 → 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-94/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-94/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-94/par-2: この項 → 租税特別措置法 第九十四条第二項 (Article 94, paragraph (2)), art-94/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-94/par-2 · https://japanlaw.org/l/332AC0000000026/art-94/par-2 - art-94/par-3: 国税通則法第三十七条第一項 → 国税通則法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-37/par-1 · https://japanlaw.org/l/337AC0000000066/art-37/par-1 - art-94/par-3: 同条第一項 → 国税通則法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-38/par-1 · https://japanlaw.org/l/337AC0000000066/art-38/par-1 - art-94/par-3: 同法第三十八条第二項 → 国税通則法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-38/par-2 · https://japanlaw.org/l/337AC0000000066/art-38/par-2 - art-94/par-3: 第一項 → 租税特別措置法 第九十四条第一項 (Article 94, paragraph (1)), art-94/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/art-94/par-1 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 国民年金法 附則第九条の二の五第一項（延滞金の割合の特例） — https://japanlaw.org/ja/national-pension-act/suppl-3341-141/art-9-2-5/par-1 · https://japanlaw.org/l/334AC0000000141/suppl-3341-141/art-9-2-5/par-1 - 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 第九十四条第二項（延滞税の割合の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-94/par-2 · https://japanlaw.org/l/332AC0000000026/art-94/par-2 - 租税特別措置法 第九十四条第三項（延滞税の割合の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-94/par-3 · https://japanlaw.org/l/332AC0000000026/art-94/par-3 - 租税特別措置法 第九十六条第一項（利子税等の額の計算） — https://japanlaw.org/ja/special-taxation-measures-act/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/art-96/par-1 - 租税特別措置法 第九十六条第二項（利子税等の額の計算） — https://japanlaw.org/ja/special-taxation-measures-act/art-96/par-2 · https://japanlaw.org/l/332AC0000000026/art-96/par-2 - 租税特別措置法 附則第百十一条第一項（利子税等の割合の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-111/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-111/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-255, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07