# 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-3631-109`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/suppl-3631-109
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-3631-109
- 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 昭和六三年一二月三〇日法律第一〇九号
<sup>suppl-3631-109 · https://japanlaw.org/en/national-tax-collection-act/suppl-3631-109 · https://japanlaw.org/l/334AC0000000147/suppl-3631-109</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3631-109/art-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-3631-109/art-1 · https://japanlaw.org/l/334AC0000000147/suppl-3631-109/art-1</sup>

**第一項**  この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-3631-109/art-1/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-3631-109/art-1/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-3631-109/art-1/par-1</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-3631-109/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/national-tax-collection-act/suppl-3631-109/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/334AC0000000147/suppl-3631-109/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　昭和六十四年四月一日
  <sup>suppl-3631-109/art-1/par-1/item-3 · https://japanlaw.org/en/national-tax-collection-act/suppl-3631-109/art-1/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/suppl-3631-109/art-1/par-1/item-3</sup>
  the following provisions: April 1, 1989
  <sup>machine translation, not official</sup>

    **イからリまで**  略
    <sup>suppl-3631-109/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-3631-109/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/334AC0000000147/suppl-3631-109/art-1/par-1/item-3/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ヌ**  附則第八十二条及び第八十三条の規定、附則第八十四条の規定（災害被害者に対する租税の減免、徴収猶予等に関する法律第七条第一項及び第二項の改正規定に限る。）並びに附則第八十六条から第百九条まで及び第百十一条から第百十五条までの規定
    <sup>suppl-3631-109/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/national-tax-collection-act/suppl-3631-109/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-3631-109/art-1/par-1/item-3/sub-2</sup>
    the provisions of Articles 82 and 83 of the Supplementary Provisions, the provisions of Article 84 of the Supplementary Provisions (limited to the provisions amending Article 7, paragraphs (1) and (2) of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims), and the provisions of Articles 86 through 109 and Articles 111 through 115 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

### 第百六条（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-3631-109/art-106 · https://japanlaw.org/en/national-tax-collection-act/suppl-3631-109/art-106 · https://japanlaw.org/l/334AC0000000147/suppl-3631-109/art-106</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たばこ消費税については、なお従前の例による。
<sup>suppl-3631-109/art-106/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-3631-109/art-106/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-3631-109/art-106/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 tobacco consumption 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-20261102T095109-008, translated 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