# 国税徴収法 / National Tax Collection Act — 附　則 (Supplementary Provisions)

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- 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: 附　則 (Supplementary Provisions) — address `suppl-3501-94`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/suppl-3501-94
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-3501-94
- 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.

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## 附　則 昭和五〇年一二月二七日法律第九四号
<sup>suppl-3501-94 · https://japanlaw.org/en/national-tax-collection-act/suppl-3501-94 · https://japanlaw.org/l/334AC0000000147/suppl-3501-94</sup>

**第一項**  この法律は、海上航行船舶の所有者の責任の制限に関する国際条約が日本国について効力を生ずる日から施行する。
<sup>suppl-3501-94/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-3501-94/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-3501-94/par-1</sup>
This Act comes into effect as of the date on which the International Convention Relating to the Limitation of the Liability of Owners of Sea-Going Ships comes into effect for Japan.
<sup>machine translation, not official</sup>

**第二項**  この法律は、この法律の施行前に発生した事故により生じた損害に基づく債権については適用せず、この法律の施行前に生じた債権及びこの法律の施行前に発生した事故によりこの法律の施行後に生じた損害に基づく債権については、なお従前の例による。
<sup>suppl-3501-94/par-2 · https://japanlaw.org/en/national-tax-collection-act/suppl-3501-94/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-3501-94/par-2</sup>
This Act does not apply to claims based on damage caused by an accident that occurred before the enforcement of this Act, and the provisions then in force continue to govern claims that arose before the enforcement of this Act and claims based on damage that arose after the enforcement of this Act due to an accident that occurred before the enforcement of this Act.
<sup>machine translation, not official</sup>

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## 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
- This site's parser, version 220 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02