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, 2016; provided, however, that the provisions listed in the following items come into effect as of the dates specified in the respective items.
この法律は、平成二十八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, 2017;
次に掲げる規定 平成二十九年一月一日
Omitted
略
the provisions of Article 6 (excluding the provisions in that Article amending Article 34-3 of the Act on General Rules for National Taxes, amending Article 34-5 of that Act and amending Article 74-2 of that Act), and the provisions of Article 54, Articles 154 through 156 and Article 167 of the Supplementary Provisions.
第六条の規定（同条中国税通則法第三十四条の三の改正規定、同法第三十四条の五の改正規定及び同法第七十四条の二の改正規定を除く。）並びに附則第五十四条、第百五十四条から第百五十六条まで及び第百六十七条の規定
the provisions of Article 6 amending Article 34-3 of the Act on General Rules for National Taxes and amending Article 34-5 of that Act: January 4, 2017;
第六条中国税通則法第三十四条の三の改正規定及び同法第三十四条の五の改正規定 平成二十九年一月四日
Omitted
略
the following provisions: October 1, 2023.
次に掲げる規定 令和五年十月一日
Omitted
略
the provisions of Article 6 amending Article 74-2 of the Act on General Rules for National Taxes.
第六条中国税通則法第七十四条の二の改正規定
Supplementary Provisions, Article 54Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes
第五十四条（国税通則法の一部改正に伴う経過措置）
The provisions of Article 9-2 of the Act on General Rules for National Taxes as amended by Article 6 (hereinafter referred to as "the New Act on General Rules for National Taxes" in this Article) apply to a merger, etc. prescribed in that Article that takes place on or after January 1, 2017.
The provisions of Article 61, paragraph (2) of the New Act on General Rules for National Taxes apply to national tax for which the statutory payment due date prescribed in Article 60, paragraph (2) of the New Act on General Rules for National Taxes arrives on or after January 1, 2017.
新国税通則法第六十一条第二項の規定は、平成二十九年一月一日以後に新国税通則法第六十条第二項に規定する法定納期限が到来する国税について適用する。
The provisions of Articles 65, 66 and 68 of the New Act on General Rules for National Taxes apply to national tax for which the statutory tax return due date prescribed in Article 2, item (vii) of the Act on General Rules for National Taxes (for the heavy additional tax under Article 68, paragraph (4) of the New Act on General Rules for National Taxes (limited to the part concerning the heavy additional tax under paragraph (3) of that Article), the statutory payment due date prescribed in Article 2, item (viii) of the Act on General Rules for National Taxes, and including a time limit that is deemed to be that statutory tax return due date or statutory payment due date under the provisions of an Act concerning national tax; hereinafter referred to as the "statutory tax return due date, etc." in this paragraph) arrives on or after January 1, 2017, and the provisions then in force continue to govern national tax for which the statutory tax return due date, etc. arrived before that date. In this case, the additional tax for failure to file a return under Article 66 of the Act on General Rules for National Taxes prior to the amendment by Article 6 (hereinafter referred to as "the Former Act on General Rules for National Taxes" in this Article) (excluding that to which the provisions of paragraph (5) of that Article apply) or the heavy additional tax under Article 68 of the Former Act on General Rules for National Taxes, on national tax for which the statutory tax return due date, etc. arrived before that date, is deemed to be the additional tax for failure to file a return, etc. prescribed in Article 66, paragraph (4) of the New Act on General Rules for National Taxes.
新国税通則法第六十五条、第六十六条及び第六十八条の規定は、平成二十九年一月一日以後に国税通則法第二条第七号に規定する法定申告期限（新国税通則法第六十八条第四項（同条第三項の重加算税に係る部分に限る。）の重加算税については国税通則法第二条第八号に規定する法定納期限とし、国税に関する法律の規定により当該法定申告期限又は法定納期限とみなされる期限を含む。以下この項において「法定申告期限等」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等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等が到来した国税に係る第六条の規定による改正前の国税通則法（以下この条において「旧国税通則法」という。）第六十六条の無申告加算税（同条第五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の重加算税は、新国税通則法第六十六条第四項に規定する無申告加算税等とみなす。
The provisions of Article 124, paragraph (1) of the New Act on General Rules for National Taxes apply to tax documents prescribed in that paragraph that are submitted on or after January 1, 2017, and the provisions then in force continue to govern documents prescribed in Article 124, paragraph (1) of the Former Act on General Rules for National Taxes that were submitted before that date.
新国税通則法第百二十四条第一項の規定は、平成二十九年一月一日以後に提出する同項に規定する税務書類について適用し、同日前に提出した旧国税通則法第百二十四条第一項に規定する書類については、なお従前の例による。
Supplementary Provisions, Article 168Transitional Measures Concerning Penal Provisions
第百六十八条（罰則に関する経過措置）
With regard to the application of penal provisions to acts committed before the enforcement of this Act (or, for the provisions listed in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) and to acts committed after the enforcement of this Act in the cases in which the provisions then in force continue to govern 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及び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 169Delegation to Cabinet Order
第百六十九条（政令への委任）
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are prescribed 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
statutory tax return due date
「法定申告期限」
The deadline the national tax laws set for filing a tax return (including a deadline those laws treat as one, and, in some transitional provisions, the day a return claiming a refund is filed).
Defined inArticle 2, paragraph (1), item (vii)· 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
merger, etc.machine translation
「合併等」
In Article 9-2, a merger or company split; if a court judgment that it is void becomes final, the corporations that carried it out are jointly liable for the national taxes that arose for the surviving, new or succeeding corporation from the day of the merger or split.
Short name set inArticle 9-2, paragraph (1)· applies only in this article
tax documentmachine translation
「税務書類」
In Article 124, a return, application, notification, statement or other document submitted to a tax office director or other authority under the national tax laws, which must carry the submitter's name, address and individual or corporate number (番号).
Short name set inArticle 124, paragraph (1)· applies only in this article
the New Act on General Rules for National Taxesmachine translation
「新国税通則法」
This Act as amended by Article 6 of Act No. 15 of 2016.
Short name set inSupplementary Provisions, Article 54, paragraph (1)· applies only in this article
the Former Act on General Rules for National Taxesmachine translation
「旧国税通則法」
This Act as it stood before Article 6 of Act No. 15 of 2016 amended it.
Short name set inSupplementary Provisions, Article 54, paragraph (3)· applies only in this article
statutory tax return due date, etc.machine translation
「法定申告期限等」
In transitional provisions on penalty taxes (加算税), the statutory tax return due date (法定申告期限) — or, for a penalty tax on tax that should have been withheld and paid over (不納付加算税, or the heavy penalty tax (重加算税) that replaces it), the statutory payment due date (法定納期限).
Short name set inSupplementary Provisions, Article 54, paragraph (3)· applies only in this paragraph