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。
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)