# 国税徴収法 / National Tax Collection Act — 第二条 (Supplementary Provisions, Article 2) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/suppl-3341-147/art-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 国税徴収法 (National Tax Collection Act), 昭和三十四年法律第百四十七号 - English title "National Tax Collection Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第二条 (Supplementary Provisions, Article 2)（旧法に基く処分又は手続の効力） — address `suppl-3341-147/art-2` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/suppl-3341-147/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-3341-147/art-2 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第二条（旧法に基く処分又は手続の効力） — Effect of Dispositions or Procedures under the Old National Tax Collection Act caption: machine translation, not official suppl-3341-147/art-2 · https://japanlaw.org/en/national-tax-collection-act/suppl-3341-147/art-2 · https://japanlaw.org/l/334AC0000000147/suppl-3341-147/art-2 **第一項** この法律の施行前に改正前の国税徴収法（以下「旧法」という。）の規定又はこれに基き若しくはこれを実施するための命令の規定によつてした通知、告知、督促、滞納処分、徴収猶予、担保の徴取、滞納処分の執行の停止又は申告、申請、証明、納付委託、再調査の請求若しくは審査の請求その他の処分又は手続は、この附則に別段の定があるものを除き、この法律の相当規定によつてした相当の処分又は手続とみなす。 suppl-3341-147/art-2/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-3341-147/art-2/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-3341-147/art-2/par-1 Notifications, notices, demands, delinquent tax collection procedures, collection grace periods, taking of security, suspension of the execution of the delinquent tax collection procedure, or filings, applications, certifications, consignment of payment, requests for reinvestigation or requests for review, or other dispositions or procedures made prior to the enforcement of this Act pursuant to the provisions of the National Tax Collection Act prior to the amendment (hereinafter referred to as the "Old National Tax Collection Act") or the provisions of orders based on or for implementing it are, except as otherwise provided in these Supplementary Provisions, deemed to be corresponding dispositions or procedures made pursuant to the corresponding provisions of this Act. machine translation, not official --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税徴収法 — the text in force from 2026-05-25 (https://laws.e-gov.go.jp/law/334AC0000000147/20260525_506AC0000000052), retrieved 2026-11-02 - Japanese Law Translation Database System, Ministry of Justice (法務省) — National Tax Collection Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3874/tb), retrieved 2026-11-02 - claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-008, translated 2026-11-02 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-tax-collection-act-20261102T095109-008, translated 2026-11-02 - This site's parser, version 220 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02