FUKUOKA, Japan — The icy relationship between the United States and China over trade showed no signs of easing on Saturday, as Treasury Secretary Steven Mnuchin called on Beijing to return to talks and follow through on its commitments or face more tariffs from President Trump.

The comments came on the first day of the annual Group of 20 meeting of finance ministers in Japan and before Mr. Mnuchin’s meeting with Yi Gang, the governor of the People’s Bank of China. That meeting, which is scheduled for Sunday, would be the first contact between top American and Chinese economic officials since trade talks between the world’s two largest economies abruptly broke down last month.

“If they want to come back to the table and complete the deal on the terms that we were continuing to negotiate, that would be great,” Mr. Mnuchin told reporters at a briefing on Saturday. “If not, as the president said, we’ll move on with tariffs.”

Mr. Trump is expected to meet with China’s top leader, Xi Jinping, at the G-20 leaders’ summit in Osaka, Japan, later this month. Mr. Mnuchin said that meeting would be pivotal in determining the direction of the trade war.