# 国税徴収法 / National Tax Collection Act — 第五十六条 (Supplementary Provisions, Article 56)

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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: 第五十六条 (Supplementary Provisions, Article 56)（国税徴収法の一部改正に伴う経過措置） — address `suppl-3631-108/art-56`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/suppl-3631-108/art-56
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-3631-108/art-56
- 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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### 第五十六条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-3631-108/art-56 · https://japanlaw.org/en/national-tax-collection-act/suppl-3631-108/art-56 · https://japanlaw.org/l/334AC0000000147/suppl-3631-108/art-56</sup>

**第一項**  前条の規定による改正後の国税徴収法の規定は、同条の規定の施行後に課されるべき、又は納付し若しくは徴収されるべき国税について適用し、同条の規定の施行前に課されるべき、又は納付すべきであつた砂糖消費税、物品税又はトランプ類税については、なお従前の例による。
<sup>suppl-3631-108/art-56/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-3631-108/art-56/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-3631-108/art-56/par-1</sup>
The provisions of the National Tax Collection Act as amended by the provisions of the preceding Article apply to national taxes that are to be imposed, or paid or collected, after the enforcement of the provisions of that Article, and with regard to sugar consumption tax, commodity tax, or playing card tax that was to be imposed or should have been paid before the enforcement of the provisions of that Article, the provisions then in force continue to govern.
<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-20261102T095109-009, 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