# 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-4131-6`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/suppl-4131-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-4131-6
- 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 平成一三年三月三〇日法律第六号
<sup>suppl-4131-6 · https://japanlaw.org/en/national-tax-collection-act/suppl-4131-6 · https://japanlaw.org/l/334AC0000000147/suppl-4131-6</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-6/art-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4131-6/art-1 · https://japanlaw.org/l/334AC0000000147/suppl-4131-6/art-1</sup>

**第一項**  この法律は、平成十三年三月三十一日から施行する。ただし、次に掲げる規定は、同年四月一日から施行する。
<sup>suppl-4131-6/art-1/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4131-6/art-1/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4131-6/art-1/par-1</sup>
This Act comes into effect on March 31, 2001; provided, however, that the following provisions come into effect on April 1 of that year:
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-4131-6/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/national-tax-collection-act/suppl-4131-6/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/334AC0000000147/suppl-4131-6/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  第四条から第十条までの規定並びに附則第十九条、第二十条、第二十六条、第二十七条及び第二十八条（会社更生法（昭和二十七年法律第百七十二号）第二百六十九条第三項に係る部分を除く。）の規定
  <sup>suppl-4131-6/art-1/par-1/item-3 · https://japanlaw.org/en/national-tax-collection-act/suppl-4131-6/art-1/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/suppl-4131-6/art-1/par-1/item-3</sup>
  the provisions of Articles 4 through 10, and the provisions of Articles 19, 20, 26, 27, and 28 (excluding the part concerning Article 269, paragraph (3) of the Corporate Reorganization Act (Act No. 172 of 1952)) of the Supplementary Provisions.
  <sup>machine translation, not official</sup>

### 第十条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-6/art-10 · https://japanlaw.org/en/national-tax-collection-act/suppl-4131-6/art-10 · https://japanlaw.org/l/334AC0000000147/suppl-4131-6/art-10</sup>

**第一項**  この法律の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる法人税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4131-6/art-10/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4131-6/art-10/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4131-6/art-10/par-1</sup>
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act comes into effect and to conduct engaged in after this Act comes into effect in relation to corporation tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第二十三条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-6/art-23 · https://japanlaw.org/en/national-tax-collection-act/suppl-4131-6/art-23 · https://japanlaw.org/l/334AC0000000147/suppl-4131-6/art-23</sup>

**第一項**  附則第二条から前条までに定めるもののほか、この法律の規定の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4131-6/art-23/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4131-6/art-23/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4131-6/art-23/par-1</sup>
Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, transitional measures necessary in connection with the enforcement of the provisions of this Act are specified by Cabinet Order.
<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-20261102T031546-030, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-007, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-008, 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