Supplementary Provisions, Article 24Transitional Measures Accompanying Partial Amendment of the National Tax Collection Act
第二十四条（国税徴収法の一部改正に伴う経過措置）
The provisions of Article 141 of the National Tax Collection Act as amended by the provisions of Article 9 (referred to as the "New National Tax Collection Act" in the following paragraph) apply to questions, inspections, or requests for presentation or submission under the provisions of that Article made on or after January 1, 2024 to the persons listed in the items of that Article (excluding those pertaining to an investigation that has been continuously conducted since before that date (limited to an investigation in which questions or inspections pertaining to that investigation had been conducted before that date on that person under the provisions of Article 141 of the National Tax Collection Act prior to the amendment by the provisions of Article 9 (hereinafter in this paragraph referred to as the "Former National Tax Collection Act"); hereinafter in this paragraph referred to as an "investigation covered by the transitional measures")), and the provisions then in force continue to govern questions or inspections conducted before that date on the persons listed in the items of Article 141 of the Former National Tax Collection Act under the provisions of that Article (including those pertaining to an investigation covered by the transitional measures).
第九条の規定による改正後の国税徴収法（次項において「新国税徴収法」という。）第百四十一条の規定は、令和六年一月一日以後に同条各号に掲げる者に対して行う同条の規定による質問、検査又は提示若しくは提出の要求（同日前から引き続き行われている調査（同日前にその者に対して当該調査に係る第九条の規定による改正前の国税徴収法（以下この項において「旧国税徴収法」という。）第百四十一条の規定による質問又は検査を行っていたものに限る。以下この項において「経過措置調査」という。）に係るものを除く。）について適用し、同日前に旧国税徴収法第百四十一条各号に掲げる者に対して行った同条の規定による質問又は検査（経過措置調査に係るものを含む。）については、なお従前の例による。
The provisions of Article 141-2 of the New National Tax Collection Act apply to articles prescribed in that Article that are submitted on or after January 1, 2024.
新国税徴収法第百四十一条の二の規定は、令和六年一月一日以後に提出される同条に規定する物件について適用する。
New National Tax Collection Actmachine translation
「新国税徴収法」
In Article 24, paragraphs 1 and 2 of the supplementary provisions (附則) of Act No. 3 of 2023, the National Tax Collection Act as amended by Article 9 of that Act.
Short name set inSupplementary Provisions, Article 24, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 24, paragraph (2)
Former National Tax Collection Actmachine translation
「旧国税徴収法」
This Act as it stood before Article 9 of Act No. 3 of 2023 amended it.
Short name set inSupplementary Provisions, Article 24, paragraph (1)· applies only in this paragraph
investigation covered by the transitional measuresmachine translation
「経過措置調査」
In Article 24, paragraph 1 of the supplementary provisions (附則) of Act No. 3 of 2023, an investigation begun before 1 January 2024 and still under way, in which the person had been questioned or inspected under Article 141 of the National Tax Collection Act as it stood before Article 9 of that Act amended it; the earlier rules still apply to questions and inspections in it.
Short name set inSupplementary Provisions, Article 24, paragraph (1)· applies only in this paragraph