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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）

Amended by

Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Civil Code, etc.

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

The whole text as amended, on e-Gov

The date on which the Act Partially Amending the Civil Code, etc. (Act No. 45 of 2026) comes into force. The exact day is not fixed yet.

The same amending law also changes

1 provision changed · 2 provisions in the supplementary provisions

Each provision the amendment changes, before and after in one: words it removes are struck through, words it adds are highlighted. The Japanese is the law; the icon beside each English column says whose English it is.

Article 94 · Designation of the Presiding Tribunal Judge, etc.第九十四条（担当審判官等の指定）

Read it in the amended law
  • ChangedArticle 94, paragraph (2), item (vi)

    a guardian of a minor, supervisor of a guardian, curator, supervisor of a curatorminor, assistant or supervisor of an assistant of the requester for review;

    審査請求人の未成年後見人、後見監督人、保佐人、保佐未成年後見監督人、補助人又は補助監督人

2 changes in the supplementary provisions (附則)

Supplementary Provisions, Article 2 · Transitional Measures Concerning Adult Wards, etc.附則第二条（成年被後見人等に関する経過措置）

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  • AddedSupplementary Provisions, Article 2, paragraph (1)

    Notwithstanding the provisions of the respective Acts as amended by this Act (including where those provisions are applied mutatis mutandis pursuant to other Acts), the provisions then in force continue to govern adult wards, guardians of adults and supervisors of guardians of adults prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Civil Code Amendment Act whom prior laws are to continue to govern pursuant to the provisions of that paragraph, and persons under curatorship, curators and supervisors of curators prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Civil Code Amendment Act whom prior laws are to continue to govern pursuant to the provisions of that paragraph.

    民法等改正法附則第二条第一項の規定によりなお従前の例によることとされる同項に規定する成年被後見人、成年後見人及び成年後見監督人並びに民法等改正法附則第三条第一項の規定によりなお従前の例によることとされる同項に規定する被保佐人、保佐人及び保佐監督人については、この法律による改正後のそれぞれの法律の規定（これらの規定を他の法律において準用する場合を含む。）にかかわらず、なお従前の例による。

Supplementary Provisions, Article 4 · Transitional Measures Concerning Penal Provisions附則第四条（罰則に関する経過措置）

Read it in the amended law
  • AddedSupplementary Provisions, Article 4, paragraph (1)

    The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act comes into effect and to conduct engaged in after this Act comes into effect in the cases in which prior laws are to continue to govern pursuant to the provisions of Article 2, paragraph (1) or Article 3, paragraph (1) of the Supplementary Provisions of the Civil Code Amendment Act.

    この法律の施行前にした行為及び民法等改正法附則第二条第一項又は第三条第一項の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。