Supplementary Provisions, Article 23Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes
第二十三条（国税通則法の一部改正に伴う経過措置）
Article 14 of the Act on General Rules for National Taxes as amended by Article 8 (hereinafter referred to as "the new Act on General Rules for National Taxes" in the following paragraph and paragraph (3)) applies to service by public notice made on or after the date specified in Article 1, item (vii) of the Supplementary Provisions, and the provisions then in force continue to govern service by public notice made before that date.
Article 46-2 of the new Act on General Rules for National Taxes applies to a tax payment grace period under the provisions of Article 46, paragraphs (1) through (3) of the Act on General Rules for National Taxes (hereinafter referred to as a "tax payment grace period" in this paragraph) for which an application is filed on or after January 1, 2024, and the provisions then in force continue to govern a tax payment grace period for which an application was filed before that date.
新国税通則法第四十六条の二の規定は、令和六年一月一日以後に申請される国税通則法第四十六条第一項から第三項までの規定による納税の猶予（以下この項において「納税の猶予」という。）について適用し、同日前に申請された納税の猶予については、なお従前の例による。
Article 66 and Article 68, paragraph (4) of the new Act on General Rules for National Taxes apply to a national tax for which the statutory tax return due date (including a due date deemed to be the statutory tax return due date under the provisions of the national tax laws; hereinafter referred to as the "statutory tax return due date" in this paragraph) arrives on or after January 1, 2024, and the provisions then in force continue to govern a national tax for which the statutory tax return due date arrived before that date. In this case, the penalty tax for failure to file under Article 66 of the Act on General Rules for National Taxes prior to the amendment by Article 8 (hereinafter referred to as "the former Act on General Rules for National Taxes" in this paragraph) (excluding penalty tax to which paragraph (7) of that Article applies) or the heavy penalty tax under Article 68, paragraph (2) of the former Act on General Rules for National Taxes, with respect to a national tax for which the statutory tax return due date arrived before that date, is deemed to be the specified penalty tax for failure to file, etc. prescribed in Article 66, paragraph (6), item (ii) of the new Act on General Rules for National Taxes.
新国税通則法第六十六条及び第六十八条第四項の規定は、令和六年一月一日以後に法定申告期限（国税に関する法律の規定により当該法定申告期限とみなされる期限を含む。以下この項において「法定申告期限」という。）が到来する国税について適用し、同日前に法定申告期限が到来した国税については、なお従前の例による。この場合において、同日前に法定申告期限が到来した国税に係る第八条の規定による改正前の国税通則法（以下この項において「旧国税通則法」という。）第六十六条の無申告加算税（同条第七項の規定の適用があるものを除く。）又は旧国税通則法第六十八条第二項の重加算税は、新国税通則法第六十六条第六項第二号に規定する特定無申告加算税等とみなす。