# 国税徴収法 / National Tax Collection Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/suppl-3541-5. 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: 附　則 (Supplementary Provisions) — address `suppl-3541-5` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/suppl-3541-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-3541-5 - 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. --- ## 附　則 昭和五四年三月三〇日法律第五号 suppl-3541-5 · https://japanlaw.org/en/national-tax-collection-act/suppl-3541-5 · https://japanlaw.org/l/334AC0000000147/suppl-3541-5 **第一項** この法律は、民事執行法（昭和五十四年法律第四号）の施行の日（昭和五十五年十月一日）から施行する。 suppl-3541-5/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-3541-5/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-3541-5/par-1 This Act comes into effect as of the date on which the Civil Enforcement Act (Act No. 4 of 1979) comes into effect (October 1, 1980). machine translation, not official **第二項** この法律の施行前に申し立てられた民事執行、企業担保権の実行及び破産の事件については、なお従前の例による。 suppl-3541-5/par-2 · https://japanlaw.org/en/national-tax-collection-act/suppl-3541-5/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-3541-5/par-2 With regard to cases of civil execution, exercise of an enterprise mortgage, and bankruptcy for which a petition was filed before this Act comes into effect, the provisions then in force continue to govern. machine translation, not official **第三項** 前項の事件に関し執行官が受ける手数料及び支払又は償還を受ける費用の額については、同項の規定にかかわらず、最高裁判所規則の定めるところによる。 suppl-3541-5/par-3 · https://japanlaw.org/en/national-tax-collection-act/suppl-3541-5/par-3 · https://japanlaw.org/l/334AC0000000147/suppl-3541-5/par-3 The fees that a court enforcement officer receives, and the amount of the expenses that a court enforcement officer is paid or reimbursed, in connection with the cases referred to in the preceding paragraph are as prescribed by the Rules of the Supreme Court, notwithstanding the provisions of that paragraph. machine translation, not official --- ## Cites - suppl-3541-5/par-3: 前項 → 国税徴収法 附則第二項 (Supplementary Provisions, paragraph (2)), suppl-3541-5/par-2 — https://japanlaw.org/en/national-tax-collection-act/suppl-3541-5/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-3541-5/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税徴収法 附則第三項 — https://japanlaw.org/en/national-tax-collection-act/suppl-3541-5/par-3 · https://japanlaw.org/l/334AC0000000147/suppl-3541-5/par-3 --- ## 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-20261102T095109-009, 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