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Act on General Rules for National Taxes

国税通則法（こくぜいつうそくほう）

The amendments to this law, and what each one changes, provision by provision: the wording before and after, in Japanese and in English, with the words that change marked.

Promulgated, not yet in force

  • 1 November 2026

    in 41 days

    Amended by

    Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025)

    所得税法等の一部を改正する法律

    2 provisions changed

    See what changes

  • 1 October 2027

    in 12 months

    Amended by

    Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)

    所得税法等の一部を改正する法律

    46 provisions changed · 51 provisions added · 2 provisions in the supplementary provisions

    See what changes

  • Date not yet set

    Not yet in force

    Amended by

    Act on the Arrangement, etc. of Related Acts upon the Enforcement of the Act on Security Assignment Contracts and Retention of Title Contracts (Act No. 57 of 2025)

    譲渡担保契約及び所有権留保契約に関する法律の施行に伴う関係法律の整備等に関する法律

    1 provision changed · 2 provisions added

    See what changes

  • 1 April 2028

    in 2 years

    Amended by

    Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)

    所得税法等の一部を改正する法律

    2 provisions changed · 1 provision added

    See what changes

  • Date not yet set

    Not yet in force

    Amended by

    Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Civil Code, etc. (Act No. 46 of 2026)

    民法等の一部を改正する法律の施行に伴う関係法律の整備等に関する法律

    1 provision changed · 2 provisions in the supplementary provisions

    See what changes

e-Gov records 48 earlier amendments to this law. Their dates and amending laws are listed on the page about this law; what each of them changed is not on this site yet.