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, 2023; 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、令和五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, 2024;
次に掲げる規定 令和六年一月一日
Omitted
略
the provisions in Article 8 amending Article 46-2 of the Act on General Rules for National Taxes, amending Article 65 of that Act, amending Article 66 of that Act, amending Article 68 of that Act and amending Article 70, paragraph (4) of that Act, and the provisions of Article 23, paragraphs (2) and (3) of the Supplementary Provisions;
第八条中国税通則法第四十六条の二の改正規定、同法第六十五条の改正規定、同法第六十六条の改正規定、同法第六十八条の改正規定及び同法第七十条第四項の改正規定並びに附則第二十三条第二項及び第三項の規定
the following provisions: April 1, 2024;
次に掲げる規定 令和六年四月一日
Omitted
略
the provisions in Article 8 amending Article 15, paragraph (2) of the Act on General Rules for National Taxes and amending Article 34 of that Act;
第八条中国税通則法第十五条第二項の改正規定及び同法第三十四条の改正規定
Omitted
略
the provisions in Article 8 amending Article 14 of the Act on General Rules for National Taxes and the provisions of Article 23, paragraph (1) of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding three years and three months from the date of promulgation.
第八条中国税通則法第十四条の改正規定及び附則第二十三条第一項の規定 公布の日から起算して三年三月を超えない範囲内において政令で定める日
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。
Supplementary Provisions, Article 78Transitional Measures Concerning Penal Provisions
第七十八条（罰則に関する経過措置）
The provisions then in force continue to govern the application of penal provisions to conduct engaged in 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 conduct engaged in after this Act comes into effect in the cases in which prior laws are to continue to govern pursuant to the provisions of these Supplementary Provisions.
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 79Delegation to Cabinet Order
第七十九条（政令への委任）
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for 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
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
tax payment grace periodmachine translation
「納税の猶予」
Permission under Article 46 for a taxpayer to pay a national tax later, for a limited period, because of a disaster, illness, business trouble or similar hardship.
Short name set inArticle 47, paragraph (1)
specified penalty tax for failure to file, etc.machine translation
「特定無申告加算税等」
In Article 66, paragraph (6), item (ii) and Article 68, paragraph (4), item (ii), a penalty tax for failure to file (無申告加算税), other than the reduced one under Article 66, paragraph (8), or a heavy penalty tax (重加算税) under Article 68, paragraph (2); where one was charged, or is due, on the same kind of tax for either of the two preceding years, a later penalty for failure to file is raised by a further 10% of the tax due.
Short name set inArticle 66, paragraph (6), item (ii)· applies only in this item and in Article 68, paragraph (4), item (ii)
the New Act on General Rules for National Taxesmachine translation
「新国税通則法」
This Act as amended by the amending law these supplementary provisions belong to.
Short name set inSupplementary Provisions, Article 23, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 23, paragraphs (2) and (3)
tax payment grace periodmachine translation
「納税の猶予」
Permission under Article 46 for a taxpayer to pay a national tax later, for a limited period, because of a disaster, illness, business trouble or similar hardship.
Short name set inSupplementary Provisions, Article 23, paragraph (2)· applies only in this paragraph
the Former Act on General Rules for National Taxesmachine translation
「旧国税通則法」
This Act as it stood before Article 8 of Act No. 3 of 2023 amended it.
Short name set inSupplementary Provisions, Article 23, paragraph (3)· applies only in this paragraph
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).
Short name set inSupplementary Provisions, Article 23, paragraph (3)· applies only in this paragraph