Supplementary Provisions, Article 53Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes
第五十三条（国税通則法の一部改正に伴う経過措置）
The provisions of Article 64, paragraph (3) of the Act on General Rules for National Taxes as amended by Article 11 apply to national tax for which the statutory payment due date prescribed in Article 60, paragraph (2) of that Act (hereinafter referred to as the "statutory payment due date" in this Article) arrived on or after January 1, 2017, and the provisions then in force continue to govern national tax for which the statutory payment due date arrived before that date.
第十一条の規定による改正後の国税通則法第六十四条第三項の規定は、平成二十九年一月一日以後に同法第六十条第二項に規定する法定納期限（以下この条において「法定納期限」という。）が到来した国税について適用し、同日前に法定納期限が到来した国税については、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
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
statutory payment due datemachine translation
「法定納期限」
The statutory payment due date as Article 60, paragraph (2) uses it in calculating delinquent tax (延滞税) — the deadline for paying the tax or, for certain taxes such as tax owed because a refund from carrying back a net loss was too large, or consumption tax on goods taken out of a bonded area, a date set by Cabinet Order (政令); the supplementary provisions (附則) of Act No. 7 of 2018 apply the amended Article 64, paragraph (3) to national tax whose statutory payment due date arrived on or after 1 January 2017.
Short name set inSupplementary Provisions, Article 53, paragraph (1)· applies only in this article