# 国税徴収法 / National Tax Collection Act — 第十六条 (Supplementary Provisions, Article 16) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/suppl-3591-5/art-16. 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: 第十六条 (Supplementary Provisions, Article 16)（国税徴収法の一部改正に伴う経過措置） — address `suppl-3591-5/art-16` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/suppl-3591-5/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-3591-5/art-16 - 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. --- ### 第十六条（国税徴収法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the National Tax Collection Act caption: machine translation, not official suppl-3591-5/art-16 · https://japanlaw.org/en/national-tax-collection-act/suppl-3591-5/art-16 · https://japanlaw.org/l/334AC0000000147/suppl-3591-5/art-16 **第一項** 前条の規定による改正後の国税徴収法の規定は、施行日以後に同法第三十二条第一項（第二次納税義務の通則）に規定する納付の期限が到来する第二次納税義務について適用し、施行日前に当該期限が到来した第二次納税義務については、なお従前の例による。 suppl-3591-5/art-16/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-3591-5/art-16/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-3591-5/art-16/par-1 The provisions of the National Tax Collection Act as amended by the provisions of the preceding Article apply to secondary tax liability for which the payment deadline prescribed in Article 32, paragraph (1) (General Rules on Secondary Tax Liability) of that Act arrives on or after the Effective Date, and with regard to secondary tax liability for which that deadline arrived before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3591-5/art-16/par-1: 同法第三十二条第一項 → 国税徴収法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-32/par-1 · https://japanlaw.org/l/334AC0000000147/art-32/par-1 --- ## 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 222 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02