Supplementary Provisions, Article 14Transitional Measures Accompanying Partial Amendment of the National Tax Collection Act
第十四条（国税徴収法の一部改正に伴う経過措置）
The provisions of Article 39 of the National Tax Collection Act as amended by the provisions of Article 6 apply to national taxes that become delinquent on or after January 1, 2022 (excluding those pertaining to a transfer for no consideration or for a significantly low consideration, a remission of debt or any other disposition that confers a benefit on a third party prescribed in Article 39 of the National Tax Collection Act prior to the amendment by the provisions of Article 6 that was made before that date (hereinafter in this Article referred to as "specified national tax")), and the provisions then in force continue to govern national taxes that became delinquent before that date (including specified national taxes).
第六条の規定による改正後の国税徴収法第三十九条の規定は、令和四年一月一日以後に滞納となった国税（同日前に行われた第六条の規定による改正前の国税徴収法第三十九条に規定する無償又は著しく低い額の対価による譲渡、債務の免除その他第三者に利益を与える処分に係るもの（以下この条において「特定国税」という。）を除く。）について適用し、同日前に滞納となっている国税（特定国税を含む。）については、なお従前の例による。
national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
specified national taxmachine translation
「特定国税」
In Article 14 of the supplementary provisions (附則) of Act No. 11 of 2021, a national tax that fell into arrears on or after 1 January 2022 but relates to a transfer for no or a markedly low price, a release from debt or another disposition benefiting a third party, made before that date, as Article 39 of the National Tax Collection Act provided before Article 6 of that Act amended it; the earlier rules still apply to it.
Short name set inSupplementary Provisions, Article 14, paragraph (1)· applies only in this article