# 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-3571-69`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/suppl-3571-69
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-3571-69
- 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 昭和五七年七月二三日法律第六九号
<sup>suppl-3571-69 · https://japanlaw.org/en/national-tax-collection-act/suppl-3571-69 · https://japanlaw.org/l/334AC0000000147/suppl-3571-69</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3571-69/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-3571-69/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-3571-69/par-1</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

**第二項**  第十条の規定による改正後の国税徴収法（以下この項において「新法」という。）の規定は、この法律の施行の日以後に新法第九十五条の規定により行う公告に係る公売について適用する。
<sup>suppl-3571-69/par-2 · https://japanlaw.org/en/national-tax-collection-act/suppl-3571-69/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-3571-69/par-2</sup>
The provisions of the National Tax Collection Act as amended by the provisions of Article 10 of this Act (hereinafter in this paragraph referred to as the "New Act") apply to public auctions pertaining to public notices given pursuant to the provisions of Article 95 of the New Act on or after the day this Act comes into effect.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3571-69/par-2: この項 → 国税徴収法 附則第二項 (Supplementary Provisions, paragraph (2)), suppl-3571-69/par-2 — https://japanlaw.org/en/national-tax-collection-act/suppl-3571-69/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-3571-69/par-2
- suppl-3571-69/par-2: 新法第九十五条 → 国税徴収法 第九十五条 (Article 95), art-95 — https://japanlaw.org/en/national-tax-collection-act/art-95 · https://japanlaw.org/l/334AC0000000147/art-95

## Cited by

1 provision cites this one. No official source publishes this direction.

- 国税徴収法 附則第二項 — https://japanlaw.org/en/national-tax-collection-act/suppl-3571-69/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-3571-69/par-2

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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-20261102T095109-009, 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
