Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of April 1, 2024; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
この法律は、令和六年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
Omitted
略
the following provisions: January 1, 2025;
次に掲げる規定 令和七年一月一日
Omitted
略
the provisions of Article 12 (excluding the provisions revising Article 133 of the National Tax Collection Act in Article 12) and the provisions of Article 20 of the Supplementary Provisions.
第十二条の規定（同条中国税徴収法第百三十三条の改正規定を除く。）及び附則第二十条の規定
Omitted
略
the provisions revising Article 133 of the National Tax Collection Act in Article 12: the date on which the provisions set out in item (iii) of the Supplementary Provisions of the Act on the Arrangement of Related Acts to Promote the Use of Information and Communications Technology in Civil Procedures, etc. (Act No. 53 of 2023) come into effect.
第十二条中国税徴収法第百三十三条の改正規定 民事関係手続等における情報通信技術の活用等の推進を図るための関係法律の整備に関する法律（令和五年法律第五十三号）附則第三号に掲げる規定の施行の日
Supplementary Provisions, Article 20Transitional Measures Accompanying Partial Amendment of the National Tax Collection Act
第二十条（国税徴収法の一部改正に伴う経過措置）
The provisions of Article 40 of the National Tax Collection Act as amended by the provisions of Article 12 (referred to as the "New National Tax Collection Act" in the following paragraph) apply to national tax evaded, or for which a refund was received, by deceit or other wrongful acts on or after January 1, 2025.
The provisions of Article 159, paragraph (5) of the New National Tax Collection Act apply to a decision made on or after January 1, 2025 under the provisions of paragraph (1) of that Article, and the provisions then in force continue to govern a decision made before that date under the provisions of Article 159, paragraph (1) of the National Tax Collection Act before amendment by the provisions of Article 12.
新国税徴収法第百五十九条第五項の規定は、令和七年一月一日以後にされる同条第一項の規定による決定について適用し、同日前にされた第十二条の規定による改正前の国税徴収法第百五十九条第一項の規定による決定については、なお従前の例による。
Supplementary Provisions, Article 72Transitional Measures Concerning Penal Provisions
第七十二条（罰則に関する経過措置）
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有す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。
Supplementary Provisions, Article 73Delegation to Cabinet Order
第七十三条（政令への委任）
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
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
New National Tax Collection Actmachine translation
「新国税徴収法」
In Article 20, paragraphs 1 and 2 of the supplementary provisions (附則) of Act No. 8 of 2024, the National Tax Collection Act as amended by Article 12 of that Act.
Short name set inSupplementary Provisions, Article 20, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 20, paragraph (2)