Fuel cut control system for internal combustion engine

A fuel cut control system for an internal combustion engine (1) is arranged to generate a fuel cut command when a predetermined engine operating condition is satisfied, to start a fuel cut of stopping a fuel supply to the engine when a delay time elapses from a moment at which the fuel cut command is generated, and to shorten the delay time when the fuel cut command is generated during a downshift of a transmission drivingly connected with the engine.