Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of the date of promulgation.
この法律は、公布の日から施行する。
Supplementary Provisions, Article 2Transitional Measures Concerning Time Limit for Reassessment and Determination, etc. of National Tax
第二条（国税の更正、決定等の期間制限に関する経過措置）
The provisions of Article 70 of the Act on General Rules for National Taxes as amended apply to national tax (meaning national tax as prescribed in Article 2, item (i) of the Act on General Rules for National Taxes; the same applies in this Article and the following Article) for which a due date or day listed in the items of paragraph (5) of that Article arrives after this Act comes into effect, and with regard to the period during which a reassessment or determination, etc. as prescribed in Article 58, paragraph (1), item (i) of the Act on General Rules for National Taxes may be made in respect of national tax for which that due date or day arrived before this Act comes into effect, the provisions then in force continue to govern.
改正後の国税通則法第七十条の規定は、この法律の施行後に同条第五項各号に掲げる期限又は日が到来する国税（国税通則法第二条第一号に規定する国税をいう。以下この条及び次条において同じ。）について適用し、この法律の施行前に当該期限又は日が到来した国税に係る国税通則法第五十八条第一項第一号に規定する更正決定等をすることができる期間については、なお従前の例による。
Supplementary Provisions, Article 3Transitional Measures Concerning the Extinctive Prescription of the Right to Collect National Tax
第三条（国税の徴収権の消滅時効に関する経過措置）
The provisions of Article 73 of the Act on General Rules for National Taxes as amended apply to national tax whose statutory payment due date as prescribed in Article 72, paragraph (1) of the Act on General Rules for National Taxes arrives after this Act comes into effect, and with regard to the prescription of the right to collect national tax whose statutory payment due date arrived before this Act comes into effect, the provisions then in force continue to govern.
改正後の国税通則法第七十三条の規定は、この法律の施行後に国税通則法第七十二条第一項に規定する法定納期限が到来する国税について適用し、この法律の施行前に当該法定納期限が到来した国税の徴収権の時効については、なお従前の例による。
statutory payment due datemachine translation
「法定納期限」
The deadline the national tax laws set for paying a national tax, with special rules for tax on a late or amended return, tax notified after its deadline, tax collected at once when an event occurs, and accessory tax; a deadline that has been advanced, or extended by postponement or a grace period, does not count.
Defined inArticle 2, paragraph (1), item (viii)· applies throughout the law
reassessment or determination, etc.
「更正決定等」
A reassessment (更正), a determination (決定) under Article 25, or an assessment and determination (賦課決定) — the ways a tax office fixes or corrects the amount of tax payable.
Short name set inArticle 58, paragraph (1), item (i), (a)
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 inSupplementary Provisions, Article 2, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 3